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Journal articles on the topic 'Independencia del auditor'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

Al-Qadasi, Adel Ali, Saeed Rabea Baatwah, Belal Ali Ghaleb, and Ameen Qasem. "Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence." Revista de Contabilidad 26, no. 2 (2023): 356–70. http://dx.doi.org/10.6018/rcsar.480421.

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In this study, we provide empirical evidence on how the relationship between industry specialist auditors and real earnings management (REM) is moderated by the auditors’ independence. From a sample of Malaysian listed companies for the period 2009 to 2016, the results indicate that companies with specialist auditors are less likely to practise REM. However, this negative association is less pronounced when the independence of the specialist auditor is low, suggesting that the presence of economic bonding between the specialist auditor and the client may allow the auditor to become sufficientl

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2

Lavin, David, William Hillison, and Leonardo Rodríguez. "INDEPENDENCIA: INVESTIGACIÓN INTERCULTURAL EN CUANTO A LA PERCEPCIÓN DE LAS RELACIONES FAMILIARES Y UNA EVALUACIÓN DE LAS NORMAS CONTABLES DEL INSTITUTO DE CONTADORES PÚBLICOS AMERICANOS." Contaduría Universidad de Antioquia, no. 34 (January 25, 2016): 139–51. http://dx.doi.org/10.17533/udea.rc.25553.

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Este estudio hace referencia al principio básico de la independencia y, de manera especial, en tal aspecto, al auditor. El requisito de la independencia del auditor es un hecho necesario, pero para asegurar la confianza, el auditor debe también ser independiente en apariencia. El texto ofrece pautas expresas a los auditores en lo concerniente al efecto potencial de las relaciones familiares en cuanto tocan con la independencia. Se concluye, de modo general, que la apariencia de independencia se ve perjudicada cuando un cónyuge o persona de la familia con la que se tiene dependencia económica,

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3

TOCANCIPA, JORGE, and ELKIN FARIETA. "LA REVISORÍA FISCAL Y SUS CONFLICTOS DE INDEPENDENCIA MORAL." Pensamiento Republicano 13 (January 31, 2021): 77–87. http://dx.doi.org/10.21017/pen.repub.2021.n13.a76.

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he Statutory Auditor allows to inspect the actions of the administrators of the organizations and give faith on their actions; The statutory auditor, as the person in charge of the audit, must audit the balance sheets in accordance with the provisions of the law, study the financial statements, evaluate the internal control system, certify whether the financial statements are presented in accordance with the provisions of the regulations. existing responsibilities, among other responsibilities, in order to give people confidence regarding the operation of the companies and audited bodies. The

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Nunes, Victor, Fábio Henrique Ferreira de Albuquerque, and Gabriel Correia Alves. "The relevance of the European Audit Reform from the perspective of auditors." Suma de Negocios 12, no. 26 (2021): 52–63. http://dx.doi.org/10.14349/sumneg/2021.v12.n26.a6.

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Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profe

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5

Garban Rivas, Jesus Rafael. "Ética del auditor: pensamiento filosófico en el actuar dentro de la organización." EVSOS 1, no. 4 (2023): 34–54. http://dx.doi.org/10.57175/evsos.v1i4.52.

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Este artículo producto de una investigación interpretativa concluida, bajo el enfoque cualitativo con apoyo en la hermenéutica, se enfocó en la revisión semisistemática de la literatura, orientada a: ¿Cómo conocer el estado del conocimiento en cuanto a la ética del auditor desde el pensamiento filosófico del actuar dentro de la organización? La revisión cumplió con lectura de veintiocho (28) artículos, eligiendo como período desde 2010 al 2022. La información derivada de resúmenes sustentó el análisis e interpretación, a través de las categorías: enfoques y precisiones acerca de la ética del a

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6

CAPERA, LEIDY, JEIMY CARDENAS, and PAULA MANCIPE. "LA CONTINUIDAD DEL REVISOR FISCAL VULNERA LA INDEPENDENCIA FRENTE A LAS EMPRESAS." Pensamiento Republicano 11 (July 31, 2019): 31–47. http://dx.doi.org/10.21017/pen.repub.2019.n11.a54.

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The figure of the tax auditor of the public accountant is designated by the state to give public faith and generate confidence in the market about the transparency of the company’s operations before the users of the information. However, in recent years its image and importance has been weakened due to the strong growth of those of professionals who have been involved in fraud and corruption either by their participation or by omission of their duties and obligations established in the standards National and international. This article seeks to support with figures the impact that continuity h

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7

Rivera León, Félix Armando. "Análisis del Trabajo en las Prácticas de Auditoría, en las Empresas de Servicios Públicos, en Lima Metropolitana." Gestión en el Tercer Milenio 19, no. 38 (2017): 51–60. http://dx.doi.org/10.15381/gtm.v19i38.13788.

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La investigación se encuentra orientada a buscar las causas o razones que generalmente contribuyen a la falta de calidad en los resultados del trabajo del auditor, cuya responsabilidad es de los auditores responsables, supervisores o auditor interno, que firman el informe final.Del mismo modo, se incide en cuanto a la eficiencia en los trabajos de auditoría, así como en el fomentar, inculcar y defender la independencia de criterio, el resaltar que las entidades empresariales, como las sociedades de auditoría, deben obligarse a cumplir las normas internacionales de auditoría, y otras que demand

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8

Romero-García, José Enrique, Mª Rosario López Gaviria, and José A. Pérez López. "Servicios adicionales de auditoría. Independencia del auditor y permisividad de la legislación." Revista de Ciencias Sociales 23, no. 4 (2018): 9–22. http://dx.doi.org/10.31876/rcs.v23i4.25134.

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El cambio normativo que se ha producido en España en materia de auditoría posibilita analizarla en función de los posicionamientos de los distintos grupos profesionales implicados en ese mercado. El objetivo del presente artículo es analizar la prestación de servicios adicionales de auditoría, realizando un estudio empírico sobre el posicionamiento de los profesionales relacionados con la auditoria de los aspectos legales que regulan la realización de éstos servicios, a fin de determinar su acuerdo o desacuerdo con la actual regulación y proporcionar conclusiones relevantes para futuras reform

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9

Hidalgo Achig, Myrian, Milton Hidalgo Achig, Marcela Vizuete Achig, and Lorena Espín. "El escepticismo profesional del contador público." Horizontes. Revista de Investigación en Ciencias de la Educación 4, no. 16 (2020): 536–42. http://dx.doi.org/10.33996/revistahorizontes.v4i16.135.

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Los escándalos financieros de los años 80 y 90 en Ecuador, conjuntamente con la crisis financiera actual ha provocado un llamado de atención a los informes recientes de auditorías por parte de las entidades de supervisión, ya que consideran que los auditores independientes deben hacer evidente su escepticismo profesional, pues se constituye en un rasgo esencial que contribuye a la independencia del auditor en la emisión de opiniones de la razonabilidad de la información financiera. La investigación plantea analizar el escepticismo profesional y los elementos que se involucran (atributos, menta

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García-Benau, María Antonia, Nicolás Gambetta, and Laura Sierra-García. "Independencia en auditoría. En pro de la defensa del interés público." Contaduría Universidad de Antioquia, no. 81 (October 1, 2022): 119–41. http://dx.doi.org/10.17533/udea.rc.n81a05.

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A lo largo de la historia se han producido escándalos financieros que han puesto de manifiesto las terribles consecuencias que la falta de independencia del auditor tiene sobre la defensa del interés público. En el presente trabajo analizamos, desde un punto de vista reflexivo y crítico, las consecuencias de dos casos de gran relevancia como son Enron y Bankia. A pesar de que ambos casos se produjeron en países distintos (EE. UU. y España) la gran repercusión internacional, política y mediática de los mismos nos ha servido como plataforma para llegar a un mensaje mucho más profundo en el que r

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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.

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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical an

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12

Díaz Inchicaqui, Miguel Nicolás. "NUEVO PERFIL Y ROL DEL AUDITOR INTERNO EN EL CONTEXTO DEL SISTEMA NACIONAL DE CONTROL Y MODERNIZACIÓN DEL ESTADO PERUANO." Quipukamayoc 11, no. 21 (2014): 48. http://dx.doi.org/10.15381/quipu.v11i21.5488.

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Nuestra investigación titulada «Nuevo Perfil y Rol del Auditor Interno en el Contexto del Sistema Nacional de Control y Modernización del Estado Peruano» busca proponer «un nuevo perfil del auditor interno gubernamental», en un ambiente de modernización del Estado peruano. Para ello hemos realizado un análisis profundo de la normatividad vigente, contrastándola con los resultados de la realidad que se informan a través de los medios periodísticos. Estos resultados son los indicadores del rol actual del auditor interno gubernamental en el ámbito del sistema nacional de control. Es en este conte

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Puspitarani, Putri, and Supeni Anggraeni Mapuasari. "DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?" Jurnal Muara Ilmu Ekonomi dan Bisnis 4, no. 2 (2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.

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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk mengu

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14

Utami, Aulia Putri, Haliah Haliah, and Nirwana Nirwana. "PENGARUH AKUNTABILITAS DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA MAKASSAR." Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah 2, no. 2 (2022): 134. http://dx.doi.org/10.35194/arps.v2i2.2639.

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ABSTRAKSeorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor-faktor yang mempengaruhinya, salah satunya yaitu akuntabilitas dan independensi. Sehingga penelitian ini bertujuan untuk mengetahui dan mendapatkan bukti empiris mengenai pengaruh akuntabilitas dan independensi auditor terhadap kualitas audit. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung di lapangan dengan menyebar kuesioner. Metode analis data yang digunakan yaitu a

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15

Any, Fipitriany. "PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI." BALANCE Jurnal Akuntansi dan Bisnis 4, no. 1 (2019): 474. http://dx.doi.org/10.32502/jab.v4i1.1796.

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ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each v

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Ida Bagus Surya Dharma and Mirna Amirya. "Pengaruh Independensi, Akuntabilitas, Profesionalisme, Dan Kecerdasan Spiritual Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali." Telaah Ilmiah Akuntansi dan Perpajakan 1, no. 1 (2023): 1–12. http://dx.doi.org/10.21776/tiara.2023.1.1.47.

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Auditors in carrying out their duties, they required to produce good audit quality. Good audit quality can be produced if an auditor can show the factors that influence it. This study aims to examine the effect of auditor independence, auditor accountability, auditor professionalism, and auditor spiritual intelligence on audit quality. The population used in this study were external auditors who worked at public accounting firms in the Bali area, totaling 55 respondents. The data were taken by distributing questionnaires and this study used SPSS apps version 28 to analyze the data. The test re

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Martinez-Blasco, Monica, Josep Garcia-Blandon, and Laura Vivas-Crisol. "El informe de auditoría con salvedades: ¿una mayor independencia y competencia del auditor aumenta su contenido informativo?" Revista de Contabilidad 19, no. 1 (2016): 89–101. http://dx.doi.org/10.1016/j.rcsar.2015.01.005.

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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Jurnal Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result

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H, Novayanti Anggraini, and Rahmawati Hanny Y. "ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SKEPTISISME PROFESIONAL AUDITOR." Equity 19, no. 2 (2016): 99. http://dx.doi.org/10.34209/equ.v19i2.479.

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The purpose of this study was to determine the extent to which the factors of competence, objectivity, integrity, experience, independence, and the risk of an effect on the auditor's professional skepticism. This type of research in this study is a qualitative research. The population in this study is the auditors who work in public accounting firm in the whole area of Central Jakarta. The sampling technique in this study were selected through purposive sampling technique. The number of samples in this study is 24 KAP with 150 respondents. Analysis of data using regression analysis. The result

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Runtuwene, Cecilia Angelina, Herman Karamoy, and Heince R. N. Wokas. "The influence of auditor ethics, auditor independence and auditor experience with audit fees as moderating variables on auditors in public accounting firms in the Sumatera, Kalimantan, Bali and Eastern of Indonesia Regions." Contrarian : Finance, Accounting, and Business Research 3, no. 2 (2024): 192–203. http://dx.doi.org/10.58784/cfabr.172.

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This research aims to determine the influence of auditor ethics, auditor independency, and auditor experience on audit quality and to find out whether audit fees can moderate the influence of these variables on audit quality. The data used is primary data with the population in this study being auditors who work at public accounting firms in the Sumatera, Kalimantan, Bali & Eastern of Indonesia Regions. In this study, an Area Sample was used which obtained 118 auditors in that area and 60 people responded or 51% of the auditors. The analytical methods used in this research are Multiple Lin

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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.

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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed

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Sukma Benga Ola, Rudi Ginting, and Wati Rosmawati. "Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan." Akuntansi 4, no. 1 (2025): 23–33. https://doi.org/10.55606/akuntansi.v4i1.2909.

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The purpose of this study is to find empirical evidence about the influence of audior identity and ethics on audit quality from public accounting firms in South Jakarta. Data collection was carried out through questionnaires distributed to auditors as many as 60 questionnaires, the number of questionnaires that returned 60 questionnaires, the data analysis method used was multiple regression analysis where the influence of auditor independence and ethics on audit quality was a variable Independence while audit quality is a dependent variable. The results of this study show that the influence o

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Yurianti, Diva Callista, and Sansaloni Butar Butar. "Pengembangan Karir, Karakteristik dan Kinerja Auditor." Jurnal Akuntansi Bisnis 18, no. 2 (2021): 166. http://dx.doi.org/10.24167/jab.v18i2.3119.

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Abstract The auditor profession has an important role in the business world. From time to time, the role of the auditor in increasing the credibility of financial statements is increasingly felt and is needed by users of financial statements. The quality of financial reports is expectedly influenced by audit quality. Therefore, research on the characteristics of auditors is very important to understand the factors that affect auditor performance. This study examines the effect of career development and auditor characteristics on auditor performance. The characteristics of auditors examined are

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Dharmayani, I. D. A. M. Surya, I. Gst Ngr Sanjaya, and I. B. Made Putra Manuaba. "Pengaruh Independensi dan Profesionalisme Auditor Internal Terhadap Efektifitas Penerapan Pengendalian Internal (Studi Kasus Pada BPR Sari Jaya Sedana Klungkung Bali)." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (2020): 21–28. http://dx.doi.org/10.22225/jraw.1.1.1524.21-28.

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Abstract Internal auditors have an important task to ensure the implementation of internal controls in financial institutions (Banking). The effective implementation of internal control determines the level of security and success of the banking business. Internal auditors perform internal oversight functions independently, report the results of supervision of all existing business activities, ensure compliance with all policies, existing regulations and for the purpose of improvement if needed. This research aims to: 1). Analyzing the effect of the independence of internal auditor

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Risya Meisyaira Maulida Sofyan and Pupung Purnamasari. "Pengaruh Independensi Auditor dan Teknologi E-Audit terhadap Pendeteksian Kecurangan." Bandung Conference Series: Accountancy 5, no. 1 (2025): 323–32. https://doi.org/10.29313/bcsa.v5i1.16337.

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Abstract. In the modern auditing world, auditor integrity and objectivity are the main factors in producing quality audits, where auditor independence is a principle that must be maintained to ensure the credibility of financial statements. On the other hand, advances in information technology present new opportunities through the application of e-audit technology, which is able to speed up the audit process, increase accuracy, and identify anomalies that are difficult to detect manually. These two factors complement each other in increasing the effectiveness of auditors in detecting fraud. Th

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Karina, Arni, Bani Saad, and Shinta Anugrah Putri. "Pengaruh Independensi, Pengetahuan Auditor, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas." Jurnal Ilmu dan Budaya 44, no. 1 (2023): 26. http://dx.doi.org/10.47313/jidb.v44i1.2055.

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<p><em>This study aims to find empirical evidence regarding the influence of independence, auditors knowledge and professional ethics on considerations of the level of materiality. This research was conducted on auditors working at a Public Accounting Firm (KAP) located in the South Jakarta area. The data collection method is carried out by submitting a research questionnaire contained in the google form link and hardcopy. The sample of this study was 130 auditors using the purposive sampling method. This research method uses descriptive statistical analysis and multiple linear reg

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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.

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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

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Indriani, Poppy, and Rolia Wahasusmiah. "Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang." MBIA 19, no. 1 (2020): 38–48. http://dx.doi.org/10.33557/mbia.v19i1.709.

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This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this s

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Tang, Fengchun, Lijun Ruan, and Ling Yang. "Does regulator designation of auditors improve independence?" Managerial Auditing Journal 32, no. 1 (2017): 2–18. http://dx.doi.org/10.1108/maj-03-2016-1334.

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Purpose The practice of management having control over auditor appointment and compensation is believed to be a fundamental cause for the lack of auditor independence. While researchers propose alternative auditor appointment procedures to improve auditor independence, there are a few settings that allow researchers to examine alternative auditor appointment procedures such as regulator designation of auditors. This research aims to investigate the effects of regulator designation of auditors and litigation risk on auditor independence in a Chinese setting Design/methodology/approach This stud

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Suhakim, Ade. "PENGARUH LOCUS OF CONTROL, KOMITMEN PROFESI, KESADARAN ETIS, DAN INDEPENDENSI TERHADAP PERILAKU AUDITOR." EKOMABIS: Jurnal Ekonomi Manajemen Bisnis 1, no. 01 (2020): 91–102. http://dx.doi.org/10.37366/ekomabis.v1i01.10.

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This study examines whether locus of control, professional commitment, ethical awareness, and independence have an influence on auditor behavior. The variables studied are: (1) independent variable is locus of control, professional commitment, ethical awareness, and Independent (2) dependent variable is auditor behavior. Research respondents consisted of auditors at public accounting firms in South Jakarta. Data for the study were collected from 6 public accounting firms. Questionnaires were distributed as many as 130 questionnaires. And that can be processed as many as 100 questionnaires. Dat

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Lubis, Muhammad Rezeki Akbar, Jusmani Jusmani, and Totok Sudianto. "Pengaruh Akuntabilitas dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang." Jurnal Media Wahana Ekonomika 21, no. 4 (2025): 673–85. https://doi.org/10.31851/jmwe.v21i4.18060.

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ABSTRAK Tujuan dari penelitian ini adalah untuk mengeksplorasi dampak akuntabilitas dan independensi terhadap kualitas audit di Kantor Akuntan Publik di Kota Palembang. Data yang digunakan dalam penelitian ini merupakan data primer. Sampel penelitian mencakup seluruh anggota populasi, yaitu 60 auditor yang bekerja di Kantor Akuntan Publik di Kota Palembang. Metode pengumpulan data yang digunakan adalah kuesioner, sementara analisis data dilakukan secara kuantitatif. Hasil penelitian menunjukkan bahwa secara keseluruhan, akuntabilitas dan independensi memiliki pengaruh terhadap kualitas audit.

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Ulfah, Uly Maria, and Fitri Lukiastuti. "Pengaruh Kompetensi dan Independensi pada Kinerja Auditor Internal Pemerintah dengan Etika Auditor sebagai Variabel Moderasi (Studi Pada Inspektorat Kabupaten Tegal)." Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management 11, no. 1 (2018): 39. http://dx.doi.org/10.20473/jmtt.v11i1.7620.

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Government internal auditors must comply with labor regulations as civil servants and must comply with the APIP code of ethics and APIP audit standards that have been established when conducting guidance and supervision. Auditors need two main things, namely competence and independence to produce high audit quality. This study aims to provide empirical evidence about the influence of competence and independence on the performance of government internal auditors, as well as the role of auditor ethics in moderating the influence of competence and independence on the performance of government int

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Nwaeze, Emeka T. "Auditors’ Life Cycle in Clients and Auditor Independence." Journal of Risk and Financial Management 18, no. 2 (2025): 55. https://doi.org/10.3390/jrfm18020055.

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This study hypothesizes that, in client firms, audit teams or auditors go through life cycle phases—entry, adjustment, and recursion—that give rise to distinct patterns of independence across time. The life cycle paradigm depicts the auditors as facing pressures during entry to adhere strongly to their professional mandate, including the strict exercise of independence. The result is tense auditor–client relations and an increased likelihood of auditor turnover during the entry phase. Auditors that gain entry will “loosen up” and adjust their stance on independence due to the reduced entry pre

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Yusuf, Fadel. "Pengaruh Profesionalisme, Independensi Auditor dan Etika Profesi Terhadap Kinerja Auditor." Jurnal Akuntansi dan Keuangan 13, no. 1 (2025): 104–14. https://doi.org/10.29103/jak.v13i1.21233.

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This research aims to determine whether Professionalism, Auditor Independence, and Professional Ethics affect Auditor Performance. The research method employed is quantitative research. The population in this study consists of 138 auditors working at Public Accounting Firms in Medan City. The sample in this study uses a purposive sampling technique with criteria for auditors working at Public Accounting Firms in Medan, auditors with a minimum position as senior auditors, and auditors who have worked for at least one year. This research uses a survey method with primary data obtained from quest

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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results

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Sisyadi, Brian, and Indra Widjaja. "Pengaruh kompetensi, independensi, etika profesi auditor, budaya organisasi, dan gaya kepemimpinan terhadap kualitas audit." Jurnal Manajemen Bisnis dan Kewirausahaan 8, no. 6 (2024): 1417–28. https://doi.org/10.24912/jmbk.v8i6.33634.

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This study aims to examine the influence of auditor competence, independence, professional ethics, organizational culture, and leadership style on audit quality at PT.XYZ. This is a quantitative research focusing on hypothesis testing to analyze the causal relationships between variables. The data used in this study include primary data from interviews and questionnaires, as well as secondary data from published information and related literature. The population of this study consists of all auditors at PT. XYZ during the period 2020-2023, totaling 50 auditors, including independent, internal,

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Suarez-Vera, Joseph Alejandro, and German Gustavo Ospina-Hernández. "Perfil del Contador Público para el ejercicio de la auditoría financiera." Reflexiones contables (Cúcuta) 1, no. 1 (2018): 22–26. http://dx.doi.org/10.22463/26655543.2962.

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El presente estudio tiene como objetivo determinar qué aspectos cualidades y características debe poseer el perfil de un contador público para el desarrollo de un encargo de auditoría financiera, para ello se realizó un proceso metodológico para la localización de los diferentes documentos bibliográficos que contribuyeran en el desarrollo del artículo en aspectos tales como definiciones, cualidades, propiedades, características entre otros, obteniendo que el perfil del contador público en el desarrollo de un encargo de auditoría financiera deberá de tener diferentes aspectos importantes tales

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Sarwono, Jarudin, Aldi Ihalauw, and Myrnawati Crie Suharti. "A NOVEL METHODOLOGY FOR EXAMINING FACTORS AFFECTING AUDITOR PERFORMANCE." Istanbul Journal of Social Sciences and Humanities 2, no. 1 (2024): 28–42. http://dx.doi.org/10.62185/issn.3023-5448.2.1.3.

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This study aims to establish a novel approach for evaluating the factors affecting auditor performance, including auditor experience, emotional intelligence, and professional ethics, and to explore the impact of organizational culture on auditor performance and independence. Employing an empirical methodology, this study uses unprocessed data extracted from audit-firm records. The study cohort comprised auditors from 269 KAPs located in the DKI Jakarta area who were officially registered with the Indonesian Institute of Public Accountants in 2023. Employing purposive sampling with a minimum sa

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Idawati, Wiwi, and Roswita Eveline. "PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN." Jurnal Akuntansi 20, no. 1 (2017): 16. http://dx.doi.org/10.24912/ja.v20i1.73.

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Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi

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Aminah, Juniarti, and Suriana AR Mahdi. "FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PEMERINTAH (Studi Kasus pada BPK RI Perwakilan Propinsi Maluku Utara)." El Muhasaba: Jurnal Akuntansi 6, no. 1 (2016): 17. http://dx.doi.org/10.18860/em.v6i1.3869.

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<p><strong>Abstract</strong></p><p>The purpose of this study is to analyze and provide empirical evidence related to the influence of independence, audit structure, organizational commitment, role conflict and understanding of good governance on the performance of auditors. This study used a hypothesis testing approach with multiple regression analysis in order to prove the causal relationship between the variables of the study. The population in this study were all 44 auditors of BPK RI Representative of North Maluku with type of sample used is saturated sampling

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Renaldi, Renaldi, and Rizal Mawardi. "Kompetensi Auditor, Independensi, Skeptisme Profesional dan Kualitas Audit." Akuntabilitas 14, no. 2 (2021): 153–68. http://dx.doi.org/10.15408/akt.v14i2.22028.

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The emergence of several cases that befell well-known Public Accounting Firms in Indonesia makes researchers want to test so that the purpose of this study is to determine the effect of auditor competence, auditor independence, and professional skepticism on audit quality. This study uses a survey method with a questionnaire. The sample in this study is an auditor who works at a Public Accounting Firm in South Jakarta. The sampling technique used was random sampling method. The sample of this research was conducted in 10 Public Accounting Firms with 77 auditors as respondents. The results of t

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Mariana, Mariana, and Rahmaniar Rahmaniar. "Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor." HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi 1, no. 2 (2022): 76–86. http://dx.doi.org/10.61393/heiema.v1i2.74.

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The purpose of this study was to determine the effect of motivation and auditor independence on auditor performance at the inspectorate in the Aceh region. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study were all auditors, namely 23 District/City Inspectorates in Aceh Province, from which 64 samples were obtained. The results of the study indicate that motivation affects

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Permatasari, Shintia Intan, Yesi Mutia Basri, and Julita Julita. "Gangguan Independensi, Etika Profesi, dan Kompetensi Auditor Pada Independensi Auditor Internal Pemerintah." Kajian Akuntansi 22, no. 1 (2021): 40–65. http://dx.doi.org/10.29313/ka.v22i1.6949.

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ABSTRACT This research is an empirical study which aims to determine the effect of personal disturbances, external disturbances, organizational disturbances, professional ethics, and auditor competence on the auditor’s independence. This research was conducted at the Inspectorat of Pelalawan Regency, Siak Regency, and Meranti Islands Regency. The data used are primary data with a questionnaire as an instrument. The sample of this study was 55 respondents with a saturated sample method, but only 44 (80%) of the responses filled out the questionnaire completely and could be processed. The analyt

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Mardijuwono, Agus Widodo, and Charis Subianto. "Independence, professionalism, professional skepticism." Asian Journal of Accounting Research 3, no. 1 (2018): 61–71. http://dx.doi.org/10.1108/ajar-06-2018-0009.

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Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is pos

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Junaidi, Junaidi, Jogiyanto Hartono, Eko Suwardi, Setiyono Miharjo, and Bambang Hartadi. "Does Auditor Rotation Increase Auditor Independence?" Gadjah Mada International Journal of Business 18, no. 3 (2016): 315. http://dx.doi.org/10.22146/gamaijb.16988.

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This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique. The results show that, statistically, the auditor’s tenure has significant negative effects on the auditor’s independence, measured by the tendency to give a ‘going concern’ opinion. Furthermore, the results also show significant differences between the effects of short and long term tenures on the auditors’ independence. Auditor rotation has

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Gul, Ferdinand A., Heibatollah Sami, and Haiyan Zhou. "Auditor Disaffiliation Program in China and Auditor Independence." AUDITING: A Journal of Practice & Theory 28, no. 1 (2009): 29–51. http://dx.doi.org/10.2308/aud.2009.28.1.29.

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SUMMARY: This study examines whether the disaffiliation program introduced by the Chinese government improved auditor independence and whether auditor quality affects this relationship. Auditor independence is measured in terms of the likelihood of receiving a qualified report and the level of earnings management (measured by noncore operating income). The results show that the likelihood of receiving qualified audit opinions for listed companies significantly increased, and noncore operating earnings significantly decreased, after auditors were disaffiliated. However, companies audited by aud

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Nautani, Nofri. "The Influence of Auditor Quality, Professional Ethics and Internal Auditor Independence on Fraud Detection with Information Technology as a Moderating Variable." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 5 (2024): 623–40. http://dx.doi.org/10.37641/jiakes.v12i5.2849.

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The purpose of this study was to empirically examine and accurately synthesise the effect of auditor quality, internal auditor professional ethics and internal auditor independence on the fraud detection process with information technology as a moderating variable. The process of detecting financial and economic fraud in a company plays an important role in the internal control system. The population of this study consists of internal auditors from companies located in Jakarta and Bogor. The results of this study were conducted using reliability and validity tests, with data analysis performed

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Duc, Le Doan Minh. "Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam." International Journal of Innovative Research and Scientific Studies 4, no. 4 (2021): 238–46. http://dx.doi.org/10.53894/ijirss.v4i4.201.

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Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approaches from the auditor's perception in the actual working environment. The article uses a mixed approach based on the experimental methodology. The article uses the archival research method and group discussions method to analyze and assess the research problems and verify by experimental data. The article takes the group discussions with experts and surveys 300

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Pratiwi, Wike, Noviansyah Rizal, Neny Tri Indrianasari, Wimbo Wiyono M, and Khoirul Ifa. "Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection." Journal of Advanced Research in Dynamical and Control Systems 11, no. 12 (2019): 26–33. http://dx.doi.org/10.5373/jardcs/v11i12/20193208.

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Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.

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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quali

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