Log in

Relevant bibliographies by topics / Due Professional Care / Journal articles

To see the other types of publications on this topic, follow the link: Due Professional Care.

Journal articles on the topic 'Due Professional Care'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Due Professional Care.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Ecton, W. W., Melvin Houston, and Alan Reinstein. "Improving the due professional care standard." Managerial Auditing Journal 11, no. 1 (1996): 7–13. http://dx.doi.org/10.1108/02686909610105557.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Jolley, David, and Mike Tapley. "Due respect and professional care in death." Psychiatrist 34, no. 4 (2010): 143–45. http://dx.doi.org/10.1192/pb.bp.109.026260.

Full text

Abstract:

SummaryThe Royal College of Physicians' Palliative Care Services: Meeting the Needs of Patients and the Department of Health's End of Life Care Strategy are important reports that signify a national and international determination to address the needs of people who are nearing their time of dying, and their families, with positive, well-informed professionalism. Despite the advances of medicine and improved social conditions, death will eventually supervene. Psychiatrists and other mental health workers encounter death, in anticipation of its coming and in its aftermath. They need to be aware

APA, Harvard, Vancouver, ISO, and other styles

3

Syahril, Henni Andriani. "Pengalaman, Due Professional Care, Akuntabilitas dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 8, no. 01 (2021): 108–21. http://dx.doi.org/10.35838/jrap.2021.008.01.09.

Full text

Abstract:

ABSTRACT This research was aimed to analyze and provide empirical evidences about the impact of experience, due professional care, and accountability on audit quality. This study was conducted by using survey method with questionnaire.The population in this study are auditors who work in Inspectorate General of the Ministry of Health. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 89 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that experien

APA, Harvard, Vancouver, ISO, and other styles

4

Hapipah, Iseu Aisyah, and Susilawati Susilawati. "Kompetensi, Independensi, Due Professional Care dan Kualitas Audit." Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 20, no. 2 (2023): 93–109. http://dx.doi.org/10.26874/portofolio.v20i2.288.

Full text

Abstract:

Abstract This study was motivated by findings regarding the decline in the quality of auditors which has shaken the credibility and public trust in the auditor profession, impacting the credibility of the company's financial statements and the reputation of public accountants. This study intends to pay attention to and carry out Due Professional Care appropriately in every stage of the audit conducted. This study applies causal quantitative research methods (causal relationships A total of 365 auditor populations from 24 central public accountants in the city of Bandung and 79 auditors w

APA, Harvard, Vancouver, ISO, and other styles

5

Lestari, Dwi Indah, Neni Maryani, and Ayu Lestari. "Pengaruh Due Professional Care dan Kompetensi Auditor Terhadap Kualitas Audit." Jurnal Riset Akuntansi dan Keuangan 7, no. 2 (2019): 319–26. https://doi.org/10.17509/jrak.v7i2.16190.

Full text

Abstract:

Abstract. This study aim to get empirical evidence of influence of due professional care and auditor competency to the quality of audit. The population of this research is auditor in Bandung that registered in IAPI. Sample is taken within the population by using non probability samplin technique. Primary data is taken by using questionnaire. This study use multiple linear regression as a data analysis technique. The result shows that there is a significinat relation between due professional care, auditor competency toward audit quality. Keywords. Due professional care, public accountant, audit

APA, Harvard, Vancouver, ISO, and other styles

6

Krisna Naradipa, I. Dewa Agung Gede, and Ni Luh Supadmi. "Pengaruh Due Profesional Care, Independensi dan Pengalaman Kerja Pada Kualitas Audit Dengan Reward Sebagai Pemoderasi." E-Jurnal Akuntansi 29, no. 1 (2019): 1. http://dx.doi.org/10.24843/eja.2019.v29.i01.p01.

Full text

Abstract:

Audit quality is very important, because high audit quality is expected to produce relevant and reliable financial statement information as the basis for decision making. The purpose of this study was to determine the effect of care due professional, independence and auditor work experience on audit quality with reward as moderating variables in KAP in Bali Province in 2018. The population of this study, all auditors working in KAP in Bali, amounting to 76 people . non probability sampling is a sample research method used, with data analysis techniques using Moderated Regression Analysis. The

APA, Harvard, Vancouver, ISO, and other styles

7

Budiman, Hadi, Yusnaini Yusnaini, and Relasari Relasari. "PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT." AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi 11, no. 2 (2019): 139–50. http://dx.doi.org/10.29259/ja.v11i2.8935.

Full text

Abstract:

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang. The data analysis technique used was multiple

APA, Harvard, Vancouver, ISO, and other styles

8

Silvia, Riska, and Zulia Hanum. "Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening." Owner 8, no. 4 (2024): 4475–89. http://dx.doi.org/10.33395/owner.v8i4.2372.

Full text

Abstract:

The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follo

APA, Harvard, Vancouver, ISO, and other styles

9

Siddik, Sa'adah, and Astro Yudha. "Faktor-Faktor yang Mempengaruhi Opini Auditor Independen di Kota Palembang." Balance : Jurnal Akuntansi dan Bisnis 1, no. 1 (2016): 77. https://doi.org/10.32502/jab.v1i1.1443.

Full text

Abstract:

The problems of this study were how the partial influence of the auditor’s opinion skills, independence, due profesional care, audit evidence on the auditor opinion was, and how the simultaneous influenceof the auditor‘: skills, independence, due professional care, audit evidence on the auditor‘ opinion was. The objektives of this study were to find ont the partial influence of the auditor‘: skills, independence, due professional care, audit evidence on the auditor’ opinion, and to find ont the simultaneons in?uence of of the auditor’: skills, independence, due professional care, audit evidenc

APA, Harvard, Vancouver, ISO, and other styles

10

Rahmawati, Dian, Tevi Leviany, and Medianto Suryo. "PENGARUH DUE PROFESSIONAL CARE DAN INTEGRITAS TERHADAP KUALITAS AUDIT." Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) 7, no. 1 (2022): 40. http://dx.doi.org/10.32897/jsikap.v7i1.2112.

Full text

Abstract:

Due Professional Care merupakan sikap yang harus dimiliki oleh Auditor untuk menentukan dan melaporkan kesalahan maupun kecurangan yang dilakukan oleh klien. Integritas merupakan kualitas yang melandasi kepercayaan publik dan merupakan patokan bagi anggota dalam menguji semua keputusan yang diambilnya, karena jika auditor tetap menjunjung tinggi integritasnya maka akan mampu untuk bersikap hati-hati, tegas, adil dan mengungkapkan semua hal yang material dalam temuan auditnya. Metode penelitian yang digunakan dalam penelitian ini adalah Asosiatif, dimana sampel yang diambil adalah sebanyak 59 A

APA, Harvard, Vancouver, ISO, and other styles

11

Suyono, Nanang Agus, and Zulaihah . "Pengaruh Moral Reasoning, Skeptisisme Professional, Akuntabilitas, Independensi dan Due Professional Care Terhadap Kualitas Audit." Jurnal Akuntansi, Manajemen dan Perbankan Syariah 3, no. 2 (2023): 28–41. https://doi.org/10.32699/jamasy.v3i2.4531.

Full text

Abstract:

Penelitian ini bertujuan untuk membuktikan pengaruh Moral Reasoning, Skeptisisme Professional, Akuntabilitas, Independensi dan Due Professional Care terhadap Kualitas Audit pada auditor yang bekerja di BPK RI Perwakilan Daerah Istimewa Yogyakarta. Sampel penelitian ini berjumlah 33 auditor yang telah memiliki pengalaman dalam tugas audit minimal dua tahun. Teknik pengambilan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa Akuntabilitas berpengaruh positif terhadap Ku

APA, Harvard, Vancouver, ISO, and other styles

12

Nurfadillah, Nurfadillah, and Nurhuda Nurhuda. "Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit." JEMMA (Journal of Economic, Management and Accounting) 3, no. 1 (2020): 1. http://dx.doi.org/10.35914/jemma.v3i1.325.

Full text

Abstract:

Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit.Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh Due Professional Care dan Akuntabilitas Auditor Terhadap Kualitas Audit. Penelitian ini menggunakan metode analisis statistik deskriptif dan regresi linear berganda dengan penggunaan Program SPSS. Sampel yang digunakan berdasarkan semua jumlah populasi auditor pada Kantor Inspektorat Provinsi Sulawesi Selatan yaitu 47 auditor. Metode pengumpulan data penelitian dilakukan dengan metode kuesioner. Hasil penelitian ini menunjukan bahwa

APA, Harvard, Vancouver, ISO, and other styles

13

Nurfadillah, Nurfadillah, and Nurhuda Nurhuda. "Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit." JEMMA (Journal of Economic, Management and Accounting) 3, no. 1 (2020): 1. http://dx.doi.org/10.35914/jemma.v3i1.325.

Full text

Abstract:

Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit.Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh Due Professional Care dan Akuntabilitas Auditor Terhadap Kualitas Audit. Penelitian ini menggunakan metode analisis statistik deskriptif dan regresi linear berganda dengan penggunaan Program SPSS. Sampel yang digunakan berdasarkan semua jumlah populasi auditor pada Kantor Inspektorat Provinsi Sulawesi Selatan yaitu 47 auditor. Metode pengumpulan data penelitian dilakukan dengan metode kuesioner. Hasil penelitian ini menunjukan bahwa

APA, Harvard, Vancouver, ISO, and other styles

14

Leemeijer, Aukje, and Margo Trappenburg. "Patient Centered Professionalism? Patient Participation in Mental Health Professional Frameworks." Professions and Professionalism 6, no. 2 (2016): e1474. http://dx.doi.org/10.7577/pp.1474.

Full text

Abstract:

Patient participation is an important development in Dutch mental health care. Notwithstanding a generally positive attitude towards patient participation, mental health professionals show ambivalent responses to it due to tensions that may occur between professional values and societal values like (more) patient participation. Professionals vary in their degree of professionalization which is translated to their formal professional frameworks like professional profiles and codes of conduct. To explore how formal professional frameworks of mental health professionals mirror how and to what deg

APA, Harvard, Vancouver, ISO, and other styles

15

Gah, Tiffany N. P., and Arnolus Lesik. "Pengaruh Due Professional Care terhadap Kualitas Audit pada Inspektorat Daerah Provinsi Nusa Tenggara Timur." JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis 6, no. 1 (2023): 61. http://dx.doi.org/10.47201/jamin.v6i1.185.

Full text

Abstract:

The research aims to examine the effect of due professional care on audit quality of auditors at the NTT Provincial Inspectorate. Data collection was carried out by survey using a questionnaire. The independent variable (x) is due professional care and the dependent variable (y) is audit quality. Testing begins with validity and reliability tests, followed by classic assumption tests in the form of normality and linearity tests. After that, a simple linear regression, correlation coefficient (R), coefficient of determination (R2) and hypothesis testing were carried out. Testing is done with th

APA, Harvard, Vancouver, ISO, and other styles

16

Kustinah, Siti, and Susi Nurhayati. "Pengaruh Skeptisme Profesional dan Due Professional Care terhadap Ketepatan Pendeteksian Fraud dan Implikasinya terhadap Kualitas Audit." STAR 13, no. 3 (2022): 33. http://dx.doi.org/10.55916/jsar.v13i3.90.

Full text

Abstract:

Aparat Pengawas Internal Pemerintah (APIP) di pusat dan daerah belum mampu mendeteksi terjadinya korupsi. Selain hal itu gratifikasi yang merupakan salah satu jenis fraud masih banyak terjadi di Indonesia. Tujuan penelitian ini adalah untuk membuktikan secara empiris bahwa Skeptisme Profesional dan Due Professional Care berpengaruh terhadap Ketepatan Pendeteksian Fraud dan untuk membuktikan secara empiris bahwa Skeptisme Profesional dan Due Professional Care, Ketepatan Pendeteksian Fraud berpengaruh terhadap Kualitas Audit. Objek penelitian pada penelitian ini adalah Skeptisme Profesional (X1)

APA, Harvard, Vancouver, ISO, and other styles

17

Sitorus, Tiur, and Mira Pramudianti. "PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN DAN INDEPENDENSI TERHADAP KUALITAS AUDIT." Bussman Journal : Indonesian Journal of Business and Management 2, no. 1 (2022): 177–88. http://dx.doi.org/10.53363/buss.v2i1.47.

Full text

Abstract:

Public Accountansts in carrying out audits of financial statements gain the trust of clients and users of financial statements to prove the fairness of the financial statements presented. This study aims to examine the effect of due professional care, experience and independens on audit quality. The population in this study are auditors who work at KAP Surabaya. The number of KAP in Surabaya is 46 offices. The sample in this study were 60 auditors in 10 KAPs. Sampling using purposive samplinh method and analysis of research data using multiple linear regression analysis. Based on the results o

APA, Harvard, Vancouver, ISO, and other styles

18

Faiier, O. A. "The concept and grounds of medical professional liability." Analytical and Comparative Jurisprudence, no. 1 (March 20, 2024): 243–47. http://dx.doi.org/10.24144/2788-6018.2024.01.42.

Full text

Abstract:

The relevance of the study is due to many social and legal factors. In modern conditions of the development and functioning of various systems for the protection of medical professionals and their patients, the concepts and grounds of medical professional liability are undergoing significant changes. The research of the conditions for the implementation of professional activities by medical professionals and their professional liability is determined by both scientific and practical considerations, since society needs orderliness and predictability of relations in areas of life directly relate

APA, Harvard, Vancouver, ISO, and other styles

19

Gallegos, Frederick, and Anna Carlin. "Best Practices in Due Professional Care: An it Audit Perspective." EDPACS 31, no. 8 (2004): 1–13. http://dx.doi.org/10.1201/1079/44061.31.8.20040201/80045.1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

20

Nikita Sari Wulan, Ni Putu Ayu, and Ketut Budiartha. "Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit." E-Jurnal Akuntansi 30, no. 3 (2020): 624. http://dx.doi.org/10.24843/eja.2020.v30.i03.p06.

Full text

Abstract:

Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regressio

APA, Harvard, Vancouver, ISO, and other styles

21

Olsen, Cyrus P. "Spirituality and the Health-Care Professional." Linacre Quarterly 78, no. 4 (2011): 437–54. http://dx.doi.org/10.1080/002436311803888177.

Full text

Abstract:

The Church and the clinic, theology and medicine, mutually support one another when the good of the other is justly pursued within an organic context of interdependency. In the midst of rapid change in health care, Catholic health-care workers have much to offer the industry as they bring their spirituality of interdependency into their work environments. Due attention to spiritual nourishment received in the Church via the Eucharist is thus encouraged if Catholic health care is to have the leavening impact it is intended to have in culture. After revisiting Pope John Paul II's social encyclic

APA, Harvard, Vancouver, ISO, and other styles

22

Frennert, Susanne, Lena Petersson, Mirella Muhic, et al. "Materiality and the mediating roles of eHealth: A qualitative study and comparison of three cases." DIGITAL HEALTH 8 (January 2022): 205520762211167. http://dx.doi.org/10.1177/20552076221116782.

Full text

Abstract:

Against the backdrop of eHealth solutions increasingly becoming a part of healthcare professionals’ ways of doing care work, this paper questions how the solutions mediate the experience of healthcare professionals when deployed. We undertook a qualitative study of three eHealth solutions, conducting qualitative interviews with a diverse sample of 102 healthcare professionals from different care settings across the south of Sweden. Materiality and postphenomenology serve as analytic tools for achieving an understanding of the mediating roles of eHealth solutions. The analysis emphasises the me

APA, Harvard, Vancouver, ISO, and other styles

23

Koikov, Vitaliy. "The Role of Professional Standards in Regulating the Professional Activities of Healthcare Professionals." Journal of Health Development 2, no. 42 (2021): 4–19. http://dx.doi.org/10.32921/2225-9929-2021-2-42-4-19.

Full text

Abstract:

This review is devoted to the analysis of the existing shortcomings in the sectoral qualifications system and the development of suggestions for improving the mechanisms for regulating the professional activities of healthcare professionals in the Republic of Kazakhstan. The main problems in the development of human resources for health care that require a systemic solution include the lack of compliance of training programs and the system of continuous professional development of workers in the industry, a system for assessing professional readiness and admission of health professionals for p

APA, Harvard, Vancouver, ISO, and other styles

24

Povolotskaya, Nataliya, and Elena Shkatova. "ANALYZING PREVALENCE OF MAIN RISK FACTORS AMONG HEALTH PROFESSIONALS." Social Aspects of Population Health 69, no. 5 (2023): 12. http://dx.doi.org/10.21045/2071-5021-2023-69-5-12.

Full text

Abstract:

Significance of the topic of the performed study is substantiated by the fact that activities of health professionals are determinative in providing high-quality specialized medical care. Analysis of risk factors among health professionals and their prevalence are of great importance in terms of developing measures to minimize them and, as a result, determine the quality of health care provided. The purpose of the study is to analyze risk factors among health professionals while performing their professional duties. Material and methods: survey of health professionals according to a specially

APA, Harvard, Vancouver, ISO, and other styles

25

Wankah, Paul, Sebastian Lindblom, Mark Derks, and Jennifer Mann. "Mentoring the next generation of integrated care stakeholders." International Journal of Integrated Care 25 (April 9, 2025): 467. https://doi.org/10.5334/ijic.icic24582.

Full text

Abstract:

Introduction: The purpose of this workshop is to enhance the capacity of emerging researchers and professionals in integrated care to effectively leverage mentorship with experienced mentors to build their professional development. Background: Over the past two decades, integrated health and social care has emerged as a system strategy to improve the quality of care for people living with complex health and social needs by patient centered care while addressing system inefficiencies. However, like in most emerging disciplines, novice and early career researchers and professionals experience ch

APA, Harvard, Vancouver, ISO, and other styles

26

Bessonova, T. V., and L. A. Karaseva. "Innovative educational technologies for specialists of practical health care." Medsestra (Nurse), no. 7 (June 29, 2022): 19–32. http://dx.doi.org/10.33920/med-05-2207-03.

Full text

Abstract:

Achieving the quality of medical care is one of the priorities for improving and developing the national healthcare system. The professional competencies of medical workers are constantly updated, comprehended and implemented. Due to the challenges of the time, nursing professionals have to adapt to gain knowledge and skills in new forms of training. Educational organizations direct their efforts to organizing and conducting training for practical healthcare professionals in accordance with modern technologies.

APA, Harvard, Vancouver, ISO, and other styles

27

Bachtiar, Hafiz. "PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN AUDIT, PENDIDIKAN DAN PELATIHAN BERKELANJUTAN TERHADAP KUALITAS AUDIT INTERNAL DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA KANTOR INSPEKTORAT PEMERINTAH KOTA LHOKSEUMAWE." JURNAL PERSPEKTIF EKONOMI DARUSSALAM 4, no. 2 (2019): 158–77. http://dx.doi.org/10.24815/jped.v4i2.12571.

Full text

Abstract:

The objective of this study is aimed to examine empirically the influence of due professional care,audit experience, education and ongoing training on the audit quality with organizationalcommitment as the moderating variables. All auditors at the Government Internal SupervisoryApparatus (APIP) in the city of Lhokseumawe, Aceh were selected as the respondenst. The primarydata used in this study gathered by distributing questionnaires to the respondents, and analyzedusing the Moderated Regression Analysis (MRA). The study documented that the due professionalcare, audit experience, education ong

APA, Harvard, Vancouver, ISO, and other styles

28

Wahyuni, Nella, Zulkifli Bokiu, and Ronal Sumitro Badu. "Pengaruh Due Professional Care Auditor dan Tekanan Anggaran Waktu Terhadap Kualitas Audit." Jambura Accounting Review 1, no. 2 (2020): 84–96. http://dx.doi.org/10.37905/jar.v1i2.13.

Full text

Abstract:

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh due professional care auditor dan tekanan anggaran waktu terhadap kualitas audit yang dihasilkan (studi empiris pada auditor di BPKP Provinsi Gorontalo). Sumber data dalam penelitian ini yaitu data primer, berupa jawaban atas kuesioner yang diukur menggunakan skala likert. Populasi dalam penelitian ini adalah seluruh auditor intern pemerintah pada BPKP Provinsi Gorontalo. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa due professional care auditor berpengaruh positif dan signifi

APA, Harvard, Vancouver, ISO, and other styles

29

Rahmat, Dede, and Eko Gumaya Sari. "THE EFFECT OF INVESTIGATIVE, INDEPENDENT AUDIT AND DUE PROFESSIONAL CARE AUDITS ON THE EFFECTIVENESS OF THE IMPLEMENTATION OF FRAUD PROCEDURES MODERATED BY SOCIAL PRESSURE IN THE INTERNAL AUDIT DEPARTMENT OF PT. INDOAGUNG MULTIKREASI CERAMIC INDUSTRI & PT. WIJAYA DISTRIBUTION." Asia Pacific Fraud Journal 5, no. 1 (2020): 75. http://dx.doi.org/10.21532/apfjournal.v5i1.138.

Full text

Abstract:

This research is a study on "The Effect of Investigative Audit, Independent Audit and Due Professional Care Verification Procedures for Implementation Effectiveness Against Fraud which in moderation by Social Pressure". The dependent variable in this study is the Effectiveness of Implementation of Era Fraud (Fraud) Procedures, while the independent variable is the Investigative Audit, Independent Audit and Due Professional Care. Moderating variables using variable Social Pressure. The Internal Audit Department of PT. Indoagung Multikreasi Ceramic Industry. Samples that meet the criteria are as

APA, Harvard, Vancouver, ISO, and other styles

30

Muren, Louis Albertoaran, and Hisar Pangaribuan. "Pengaruh Motivasi, Komitmen Organisasi Dan Due Professional Care Terhadap Kualitas Audit." Balance : Jurnal Akuntansi dan Manajemen 1, no. 2 (2022): 215–25. http://dx.doi.org/10.59086/jam.v1i2.103.

Full text

Abstract:

This study aims to examine the effect of the independent variables of motivation, organizational commitment, and due professional care on the dependent variable of audit quality. The population in this study were all auditors, both junior and senior auditors who worked in 5 public accounting firm in Jakarta with a total of 57 respondents. The sampling technique in this study used the Convenience Sampling Method and the data used in this study was primary data. In this study, the authors use Descriptive Statistical Test, Classical Assumption Tes (normality test, multicollinearity test, heterosc

APA, Harvard, Vancouver, ISO, and other styles

31

Israa, Ali Ahmed, and Abbas Hamid Yahya Al-Tamimib. "The Effect of Due Professional Care, Norms, Ethics, and Attitude on Audit Quality." Engineering, Technology & Applied Science Research 15, no. 2 (2025): 20884–90. https://doi.org/10.48084/etasr.9831.

Full text

Abstract:

The current study extends the Theory of Planned Behavior (TPB) to examine the factors influencing high-quality financial reports in Iraqi organizations. The employed variables include Subjective Norms (SN), Audit Quality (AQ), Attitude (ATT), Auditor Ethics (AE), and Due Professional Care (DPC). Data were collected from 109 professionals using an online-based survey and were analyzed deploying the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach. The quantitative findings exhibit that AE, DPC, and ATT can predict high-quality audit reports. In contrast, no statistically sig

APA, Harvard, Vancouver, ISO, and other styles

32

Sekolah Tinggi Ilmu Ekonomi Y.A.I, Endang Tri Sulistyawati. "Kualitas Audit : Apakah Etika Auditor, Independensi dan Due Professional Care Mempengaruhinya?" Jurnal Riset Akuntansi dan Auditing 8, no. 1 (2021): 49–60. http://dx.doi.org/10.55963/jraa.v8i1.381.

Full text

Abstract:

Penelitian ini bertujuan untuk mengetahui pengaruh Etika Auditor, Independensi, dan Due Professional Care terhadap Kualitas Audit. Penelitian ini menggunakan data primer. Responden dalam penelitian ini adalah para auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jakarta Pusat. Jumlah auditor yang menjadi sampel penelitian ini adalah 124 responden dari 18 Kantor AkuntanPublik (KAP) di DKI Jakarta. Metode penentuan sampel yang digunakan dalam penelitian ini adalah convenience nonprobability sampling, sedangkan metode pengolahan data yang digunakan adalah analisis regresi berganda dan men

APA, Harvard, Vancouver, ISO, and other styles

33

Genisa, Natarisa Putri, and Hisar Pangaribuan. "Pengaruh Kompleksitas Audit, Due Professional Care Dan Transparansi Terhadap Kualitas Audit." JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 9, no. 2 (2023): 201–10. http://dx.doi.org/10.35870/jemsi.v9i2.1034.

Full text

Abstract:

Penelitian ini dilaksanakan guna mendapatkan hasil dari potensi yang berdampak pada kualitas audit yang dimana akan menghasilkan pengaruh terhadap tingkat hasil dari audit yang bermutu. Hal yang dipercaya dapat mempengaruhi kualitas audit dalam penelitian ini diantaranya ialah pengaruh adanya kompleksitas audit, due professional care dan transparansi yang diteliti dari para auditor yang ada pada Kantor Akuntan Publik di wilayah Jakarta dan sekitarnya. Analisa dalam penelitian ini adalah analisis data deskriptif dengan jenis data kuantitatif dan sumber data primer yang diperoleh dari kuesioner

APA, Harvard, Vancouver, ISO, and other styles

34

Martleta, Sheilla, and Widya Sari. "Pengaruh Kompetensi, Independensi dan Due Professional Care terhadap Kualitas Internal Audit." Jurnal Dimamu 4, no. 1 (2025): 138–47. https://doi.org/10.32627/dimamu.v4i1.1311.

Full text

Abstract:

Based on the results of observations, the background to this research is the fluctuation in the number of employees and internal auditors, as well as fluctuations in the number of case findings discovered by internal audit which are thought to be caused by various factors. This research aims to determine the influence of Competency, Independence and Due Professional Care both partially and simultaneously on the Quality of Internal Audit at Bank BJB Syariah Braga Bandung Head Office. The research objects in this report are employees at Bank BJB Syariah Braga Bandung Head Office. This type of re

APA, Harvard, Vancouver, ISO, and other styles

35

Khalfin, R. A., P. S. Smolnikova, and A. S. Stolkova. "Burnout among health care workers: a pressing problem for health care management." National Health Care (Russia) 4, no. 2 (2023): 40–46. http://dx.doi.org/10.47093/2713-069x.2023.4.2.40-46.

Full text

Abstract:

Healthcare professionals regularly face high levels of professional stress, which can have a negative impact on their mental health. As demands on healthcare systems increase both in terms of the quality of medical care and the level of service provided, it is important for decision-makers to give due consideration to the psychological well-being of healthcare workers. This article will discuss the reasons for growing concerns about the mental health of medical professionals, including the consequences of the COVID-19 pandemic, the importance of addressing this issue, and steps that regulators

APA, Harvard, Vancouver, ISO, and other styles

36

Julia, Julia, and Darman Saputra Darman. "Auditor Professional Integrity Factors on Audit Quality." International Journal of Educational Research & Social Sciences 2, no. 5 (2021): 1047–55. http://dx.doi.org/10.51601/ijersc.v2i5.171.

Full text

Abstract:

This Study aims to determine and analyze the influence of independency, due professional care and moral reasoning on audit quality at BPK RI Representative of Bangka Belitung Province. This type of research is quantitative research with used primary research data obtained through distributing questionnaires. The population and sample of this research is all auditors at BPK RI Representative of Bangka Belitung Province. Determination of sample using saturating sampling method, which means the entire population is sample. This study uses multiple regression analysis techniques. The result of thi

APA, Harvard, Vancouver, ISO, and other styles

37

Ningtyas, Widia Arum, and Mochammad Abdul Aris. "INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)." Riset Akuntansi dan Keuangan Indonesia 1, no. 1 (2018): 75–88. http://dx.doi.org/10.23917/reaksi.v1i1.1971.

Full text

Abstract:

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 7

APA, Harvard, Vancouver, ISO, and other styles

38

Suhendra, Angeline Revany. "Effect of Due Professional Care, Competence and Auditor Experience on Audit Quality." Jurnal Pendidikan Akuntansi & Keuangan 9, no. 1 (2021): 26–39. http://dx.doi.org/10.17509/jpak.v9i1.25138.

Full text

Abstract:

This study aims to find out the influence of due professional care, competence, and experience on the quality of audits, survey at the Public Accounting Firm in Bandung. The design of this research uses descriptive and verifikative methods using primary data. The samples used in this study amounted to 10 KAP companies. Sampling techniques are determined using purposive sampling method. The analytical method used in this study was the Multiple Linear Regression Method using the IBM SPSS Statistics25 program. Based on the results of the study, showing that the variables due professional care, co

APA, Harvard, Vancouver, ISO, and other styles

39

Sari, Arista Fauzi Kartika, and Dewi Diah Fakhriyyah. "Does Due Professional Care, Time Budget Pressure, Accountability, and Audit Experience effect on Audit Quality?" Jurnal Ilmiah Akuntansi dan Bisnis 19, no. 1 (2024): 19. http://dx.doi.org/10.24843/jiab.2024.v19.i01.p02.

Full text

Abstract:

External auditors or public accountants have an important role in society regarding the reliability of a company's financial reports. Public accountants also provide opinions about the fairness of financial reports that can be used for decision making. Therefore, public accountants need to provide quality audit services. This research aims to test the effect due professional care, time budget pressure, accountability, and work experience on audit quality. The research population is auditors Public Accountant Firm in Malang who are registered with the OJK. The sampling technique used convenienc

APA, Harvard, Vancouver, ISO, and other styles

40

Bachtiar, Hafiz, Aliamin Aliamin, and Mirna Indriyani. "PENGARUH DUE PROFESSIONAL CARE, PENGALAMAN AUDIT, PENDIDIKAN DAN PELATIHAN BERKELANJUTAN TERHADAP KUALITAS AUDIT INTERNAL DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PADA KANTOR INSPEKTORAT PEMERINTAH KOTA LHOKSEUMAWE." JURNAL PERSPEKTIF EKONOMI DARUSSALAM 4, no. 2 (2019): 158–77. http://dx.doi.org/10.24815/jped.v4i2.13079.

Full text

Abstract:

The objective of this study is aimed to examine empirically the influence of due professional care, audit experience, education and ongoing training on the audit quality with organizational commitment as the moderating variables. All auditors at the Government Internal Supervisory Apparatus (APIP) in the city of Lhokseumawe, Aceh were selected as the respondenst. The primary data used in this study gathered by distributing questionnaires to the respondents, and analyzed using the Moderated Regression Analysis (MRA). The study documented that the due professional care, audit experience, educati

APA, Harvard, Vancouver, ISO, and other styles

41

Salwa, Aqmarian Izzati dan Dwi Suhartini. "DUE PROFESSIONAL CARE SEBAGAI MEDIASI KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT." Jurnal Riset Terapan Akuntansi 5, no. 2 (2021): 22–33. https://doi.org/10.5281/zenodo.5747305.

Full text

Abstract:

Profesi akuntan publik sebagai auditor merupakan profesi yang dipercaya oleh masyarakat sehingga memerlukan due professional care, kompetensi, dan indepedensi dalam menjamin kualitas audit. Penelitian ini bertujuan untuk meninjau dampak variabel kompetensi auditor dengan independensi auditor atas kualitas audit baik secara langsung maupun melalui due professional care, dan juga bertujuan untuk memberikan wawasan betapa pentingnya memahami aspek-aspek apa saja yang dapat memberikan pengaruh atas kualitas audit agar bisa mempertahankan rasa percaya iklim investasi yang optimal serta transparansi

APA, Harvard, Vancouver, ISO, and other styles

42

Fipiariny.S, dan Nurhayati. "PENGARUH INDEPENDENSI, DUE PROFESSIONAL CARE DAN AKUNTABIITAS TERHADAP KUALITAS AUDIT PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SUMATERA SELATAN." Jurnal Riset Terapan Akuntansi 5, no. 2 (2021): 78–93. https://doi.org/10.5281/zenodo.5767107.

Full text

Abstract:

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, due professional care  dan akuntabilitas terhadap kualitas audit pada BPK Republik Indonesia Perwakilan Provinsi Sumatera Selatan. Metode pengumpulan data dalam penelitian ini adalah kuesioner yang disebarkan kepada para auditor BPK. Dari 40 kuisioner yang disebarkan sebanyak 32 kuisioner yang diisi dan lengkap dan dapat  menjadi data penelitian. Hasil penelitian ini adalah independensi auditor BPK dan Due Profesional Care auditor BPK berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan akuntabilitas ti

APA, Harvard, Vancouver, ISO, and other styles

43

Jadhav, Pranav S., Saleem B. Tamboli, and Rahul B. Parsode. "Adverse Drug Reaction (ADR) of Hydroxychloroquine(HCQ) in the -Preexposure Prophylaxis (PrEP) of COVID-19 in Health Care Professionals in a Tertiary Care Teaching Hospital." Journal of Pharmaceutical Research 22, no. 4 (2023): 206–10. http://dx.doi.org/10.18579/jopcr/v22.4.72.

Full text

Abstract:

In December 2019 an outbreak of emerging COVID-19 due to the SARS CoV-2 infection started in Wuhan, China and rapidly spread throughout the world. WHO declared COVID-19 as PANDEMIC on 12th March 2020. Various drugs were introduced to treat and prevent this pandemic. Hydroxychloroquine gained widespread attention due to its antiviral action and inhibitory effect. HCQ was preferred which has antiviral effect similar to that of Chloroquine. ICMR and FDA has advocated their use in severe COVID-19 disease. There are uncertain and limited data to support the beneficial effect of this drug. Our study

APA, Harvard, Vancouver, ISO, and other styles

44

Shanbhag, Nandan, Abdulrahman Bin Sumaida, Huzaifa Gurashi Ibrahim, et al. "Heart of Care: Embracing Grief and Growth in Oncology and Palliative Medicine." F1000Research 13 (September 18, 2024): 1068. http://dx.doi.org/10.12688/f1000research.153724.1.

Full text

Abstract:

Introduction The emotional impact of patient loss in oncology and palliative care profoundly affects healthcare professionals. This study explores clinicians’ experiences, emotional reactions, and coping mechanisms in these fields, focusing on their professional and personal growth. It aims to provide a comprehensive understanding of how healthcare professionals from different regions and with varying years of experience deal with patient loss, emphasizing cultural, social, and institutional influences on their coping strategies. Methods A mixed-methods approach combined qualitative and quanti

APA, Harvard, Vancouver, ISO, and other styles

45

Megayani, Ni Kadek, Ni Nyoman Ayu Suryandari, and Anak Agung Putu Gede Bagus Arie Susandya. "Pengaruh Independensi, Due Professional Care dan Locus Of Control Terhadap Kualitas Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi Pada KAP di Provinsi Bali." Jurnal Riset Akuntansi dan Keuangan 8, no. 1 (2020): 133–50. https://doi.org/10.17509/jrak.v8i1.20671.

Full text

Abstract:

Abstract. This study aims to examine the effect of independence, due professional care, external locus of control and internal locus of control on audit quality with auditor experience as a moderating variable. The sample used was 54 auditors obtained by purposive sampling method. The analytical tool used is moderated regression analysis. The results showed that the independence and due professional care had a positive effect on audit quality, while the external locus of control and internal locus of control does not effect on audit quality. The auditor's experience is able to strengthen the r

APA, Harvard, Vancouver, ISO, and other styles

46

Pradana, Bisma Ainun, and Sri Trisnaningsih. "Pengaruh Akuntabilitas Dan Profesionalisme Terhadap Kualitas Audit Dengan Due Professional Care Sebagai Variabel Moderasi." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 1 (2022): 475–82. http://dx.doi.org/10.31539/costing.v6i1.4406.

Full text

Abstract:

The auditor profession is a profession that is trusted by the public so that it requires an attitude of accountability, professionalism, and due professional care in ensuring the quality of the resulting audit. This study aims to measure the relationship provided by accountability and professionalism to audit quality with due professional care as a moderating variable. This study uses a quantitative approach. The sample in this study is auditors who work at Public Accounting Firms in the East Surabaya area. The type of data used in this study is primary data in the form of questionnaires fille

APA, Harvard, Vancouver, ISO, and other styles

47

Firdaus, Muh Royhan, Khusnik Hudzafidah, and R. Hery Koeshardjono. "PENGARUH AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KINERJA PEGAWAI PADA KANTOR BUPATI KABUPATEN PROBOLINGGO." JUMAD : Journal Management, Accounting, & Digital Business 1, no. 1 (2023): 121–30. http://dx.doi.org/10.51747/jumad.v1i1.1326.

Full text

Abstract:

Tujuan dari penelitian ini adalah 1) Untuk mengetahui pengaruh antara akuntabilitas dan due professional care terhadap kinerja pegawai secara parsial pada Kantor Bupati Kabupaten Probolinggo. 2) Untuk mengetahui pengaruh akuntabilitas dan due professional care terhadap kinerja pegawai secara simultan pada Kantor Bupati Kabupaten Probolinggo. 3) Untuk mengetahui manakah diantara variabel akuntabilitas dan due professional care yang berpengaruh dominan terhadap kinerja pegawai pada Kantor Bupati Kabupaten Probolinggo. Peneliti menggunakan deskriptif kuantitatif dan mengambil sampel seluruh pegaw

APA, Harvard, Vancouver, ISO, and other styles

48

Betri, Betri, Maidiana Astuti Handayani, Muhammad Amien Dwi Putra, and Kharina Muthia Kanza. "Impact Of Communication, Culture, Control, And Risk Management On Internal Audit Effectiveness With Professional Care As A Moderator." Bengkulu International Conference on Economics, Management, Business and Accounting (BICEMBA) 2 (December 9, 2024): 1869–78. https://doi.org/10.33369/bicemba.2.2024.127.

Full text

Abstract:

This study aims to analyze the effect of effective communication, due professional care, activity control, and risk management on the effectiveness of internal audits, with organizational culture as a moderating variable, through an empirical study on non-banking state-owned enterprises (SOEs) in Palembang. The research uses a descriptive-associative approach with primary data collected through interviews and questionnaires, involving 61 respondents who are internal auditors from non-banking SOEs in Palembang. Data analysis is conducted using quantitative methods. The results show that effecti

APA, Harvard, Vancouver, ISO, and other styles

49

Brasil, Eysler Gonçalves Maia, Maria Veraci Oliveira Queiroz, Ana Fátima Carvalho Fernandes, Rachel Franklin da Costa, and Emanuelle De Oliveira Xavier. "Perception of women on the care in the childbirth: contributions to nursing - doi: 10.4025/actascihealthsci.v35i2.10442." Acta Scientiarum. Health Sciences 35, no. 2 (2013): 195. http://dx.doi.org/10.4025/actascihealthsci.v35i2.10442.

Full text

Abstract:

This study aimed to understand the perception of women regarding the care received during delivery/birth, and discuss the precepts of integrality according to humanization of care. This was a qualitative research study, performed at a tertiary care public hospital in Fortaleza, Ceará State, Brazil. The research subjects were 13 women whose deliveries were made in that unit, and invited to take part in the focal group featuring the following themes: women’s perception about the care received; the relationship with the professionals of the obstetrics and neonatal units; satisfaction with the ass

APA, Harvard, Vancouver, ISO, and other styles

50

Eftychia Dima. "The Impact of burnout in healthcare professionals on patient care quality: Α review". World Journal of Advanced Research and Reviews 25, № 2 (2025): 2706–10. https://doi.org/10.30574/wjarr.2025.25.2.0633.

Full text

Abstract:

Introduction: Burnout is a serious condition related to exhaustion and frustration caused by stressful workplace conditions. It can seriously impact healthcare professionals' mental and physical well-being and the quality of care they provide to their patients. Purpose: To identify the impact of burnout in healthcare professionals on patient care quality. Methodology: This narrative review was based on a bibliographic search of reviews and research studies drawn from international databases. The language other than English and Greek was the exclusion criterion for the articles. Results: Excess

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!