Abstract Menurut Financial Accounting Standards Boards (FASB), dua karakteristik
terpenting yang harus ada dalam laporan keuangan adalah relevan (relevance) dan dapat …

This study aims to examine the effect of professional skepticism, auditor competence and
moral reasoning on audit quality in Makassar City. Data collection in this study used a …

The purpose of this research is to analyze the effect of the hexagon fraud theory; stimulus,
opportunity, rationalization, capability, ego, collusion, company size on financial statement …

The quality of audit is the probability of an auditor who can determine and report the
misconduct that occurs in the client's accounting system, in carrying out its duties must be …

This study aims to examine the influence of Due Professional Care, Accountability, Integrity
on Audit Quality at Public Accounting Firms in Surabaya. This type of research is quantitative …

This research investigates the role of moral reasoning and emotional intelligence on fraud
intention as applied to the auditor profession in Indonesia. The auditor profession has a role …

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh time budget pressure,
profesionalisme auditor, kompetensi, dan pengalaman kerja terhadap kualitas audit pada …

Kualitas audit sangat berguna untuk menilai manajemen, menemukan dan mencegah
apabila terjadinya tindak kecurangan yang dilakukan oknum tertentu sehingga dapat …

Di sebuah entitas atau perusahaan untuk menunjang terciptanya sebuah laporan keuangan
yang baik pasti memiliki seorang auditor internal yang baik. Auditor internal di dalam …