This research is conducted to investigate the impact of auditor's competency, integrity, and
ethics on audit quality from the perceptions of auditors. The data is collected through …

Abstrak− Penyuluh Pertanian merupakan petugas dinas pertanian yang bertugas
membantu petani menjalankan usaha tani melalui sistem penyuluhan sebagai bentuk …

Purpose This paper aims to investigate how auditors' characteristics affect key audit matters
(KAMs) in the new audit report. It also provides an understanding of the effect of the COVID …

The audit profession has experienced a digital transformation over the last decade with a
rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led …

This study aims to investigate how the independence and accountability of auditors affect
audit quality governed by auditor ethics. This study used primary data collected by …

There are many problems related to audit quality, which are often associated with audit
failures. Internal government auditors in Indonesia also have issues with audit quality …

The purpose of this study is to analyze the internal audit quality measurement model, with a
study of internal auditors in private companies, BUMD and BUMN in Medan City …

This research was conducted to explore the influence of leadership, organizational culture,
and work competence on employee performance which is mediated by work motivation. This …

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi
profesional dan skeptisisme terhadap kualitas audit. Populasi dan sampel penelitian ini …

Penelitian ini bertujuan untuk membahas berbagai macam metode pendeteksian
kecurangan yang dilakukan oleh para peneliti di Indonesia, baik di perusahaan ataupun …