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Ika Kristianti 10.21831/economia.v13i1.10906
Pág. 28 - 38
Abstract: Type of Personality, Acceptance of Dysfunctional Behavior and Audit Judgment. This study aimed to describe the type of personality, acceptance of dysfunctional behavior toward audit judgment. This research was conducted in the province of Centr...
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Anna J. Johnson-Snyder, Rajalakshmi Chandrasekran
In this case, students are required to conduct an initial assessment of a potential audit client and provide a well-supported recommendation to the audit partner. Specifically, students are assigned a company and asked to gather and evaluate data on it a...
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Arik Susbiyani
Pág. 122 - 133
This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The...
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Christin Lisa Sanger,Ventje Ilat,Winston Pontoh
Pág. 11 - 22
This study aimed to examine the effect of audit experience, audit expertise, and obedience pressure to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) RI Representative of Nort Sulawe...
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Tim Kizirian, Ruben Sargsyan
This study examines the effects of non-audit services on auditors? risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors? risk judgments, but only for services involving fi...
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Iwan Bin Lawitan,Herman Karamoy,Agus Tony Poputra
Pág. 191 - 206
This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution?s Auditor (BPK). Research co...
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Grace M. Turangan,Herman Karamoy,Jantje J. Tinangon
Pág. 119 - 140
The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspecto...
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James Muiruri, Josphat W. Kwasira
Pág. 2470 - 2478
Occupational health and safety is a fundamental concept that continues to be associated with human resource issues. The importance of OHS programs is founded on the premise that the workforce requires care just like any other resources within an organiza...
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Dianwicaksih Arieftiara,Pujiono Pujiono
Pág. 527 - 538
This research examinesfactors influence auditors, when they make ortake judgments duringaudit clients financial statement. Those factors were divided into two groups; environmentalfactors and auditor individual factors. Environmental factors are consists...
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