auditor experience and independence
219851399
THE EFFECTS OF AUDITOR INDEPENDENCE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE TOWARD AUDITOR PERFORMANCE BY USING RELIGIOSITY AS MODERATING VARIABLE (Empirical Study on Auditor in Public Accounting Firm in Daerah Istimewa Yogyakarta)
Rendy Hapsoro
226824698
THE EFFECTS OF AUDITOR INDEPENDENCE, AUDITOR EXPERIENCE, AND AUDITOR COMPETENCE TOWARD AUDITOR PERFORMANCE BY USING RELIGIOSITY AS MODERATING VARIABLE (Empirical Study on Auditor in Public Accounting Firm in Solo)
Winda Eviana
222216905
Effect of Competence, Independence, and Auditor Experience of Audit Quality (Study of Public Accountants in Malang City Public Accountant Office)
This research was conducted to find out the influence of competency, independence, experience and field experience program (ppl) on Audit Quality in Malang City. The population in this study is the auditor at the Public Accounting Firm in Malang. The sample in this study was all auditors from 8 public accounting firms in Malang. The independent variables in this study are competence, independence, experience and ppl while the dependent variable is audit quality. The data collection method is done by using the questionnaire method. The analytical method used is multiple linear regression analysis using the help of the SPSS version 16 statistical computer program. The results of this study found that simultaneous competence, independence, experience and ppl influenced audit quality, and the results partially showed that the variables of potential, independence of experience, and ppl affected audit quality.
Liahmad Liahmad Kartika Rusnindita Yuni Utami
226426078
The Influence of Independence, Competence, Work Experience, and Professional Ethics on Auditor's Performance: Empirical Study Done to Public Accounting Firms in East Java
Aziza ShellaAde Yolandra Kuni Utami Handayawati
222939551
The Effect of Experience, Independence, and Gender on Auditor Professional Scepticism with Professional Ethics as Moderating
Article History: Received September 12, 2019 Accepted June 30, 2020 Available July 30, 2020 This study is aimed to analyze some factors that affect the scepticism of professional auditor. These factors are experience, independence, gender, and professional ethics. Population of this research were 347 auditors who work at the public accounting firm in Central Java and Yogyakarta. Sampling technique used convenience sampling and obtained sample of 83 auditors. For collecting data, the writer used questionnaires. The method of analyzing data was descriptive analysis and multiple regression analysis with IBM SPSS version 21 application. The statistical method used to examine the hypothesis was Moderated Regression Analysis (MRA) The results of this study indicate that the experience of auditors, gender, and professional ethics have a significant effect on auditor professional scepticism. While independence, interaction of experience and professional ethics, interaction of independence and professional ethics, as well as the interaction of gender and professional ethics have no significant effect on professional scepticism of auditors. The conclusion of this study is the need for experience, independence, and high ethical awareness for male and female auditors to remain sceptical in every audit practice.
Tuti Dewi Ratna Indah Anisykurlillah
229492852
AUDITOR'S ABILITY TO DETECT FRAUD: INDEPENDENCE, AUDIT EXPERIENCE, PROFESSIONAL SKEPTICISM, AND WORK LOAD
This study aims to determine and analyze the effect of independence, audit experience, professional skepticism, and workload on the auditor's ability to detect fraud. The sample in this study was all auditors at the Inspectorate of Southeast Sulawesi Province. The data collection method used a questionnaire which was distributed to the respondents. The data analysis method used multiple linear regression analysis. Based on the results of data analysis, it was found that independence had a positive and significant effect on the auditor's ability to detect fraud. Meanwhile, audit experience and professional skepticism do not have a significant effect on the auditor's ability to detect fraud. Meanwhile, workload has a negative and significant effect on the auditor's ability to detect fraud.
Russian Journal of Agricultural and Socio Economic Sciences
La ode Anto Wahyuniati Hamid A Florensia O Supyati
226317164
EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)
Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection
Afly Yessie
211197592
The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Astro
This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The data used in this study are primary data obtained through questionnaires obtained from external auditors in South Sumatra, Indonesia. The sample used was 97 auditors. The analytical tool used in this study multiple linear regression analysis with moderating variables which are estimated using Ordinary Least Square (OLS) The results of the study show that the variables of competence, due professional care, and integrity significantly affect audit quality, positive influence. Experience and independence variables do not significantly affect audit quality. Auditor ethics variables do not significantly moderate competence, experience, independence, due professional care, integrity to audit quality DOI: 10.32602/jafas.2019
Yudha Kertarajasaa Taufiq Marwab Tertiarto Wahyudi
116678719
The Effect Of Independence, Professional Ethics Auditor Experience On Audit Quality
Nurlita Haeridistia Agustin Fadjarenie
213610539
Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection
Journal of Advanced Research in Dynamical and Control Systems
Wike Pratiwi Noviansyah Rizal Neny Tri Indrianasari Wimbo Wiyono M Khoirul Ifa