This study analyzed the role of professional skepticism in moderating relationship between auditors’ knowledge, obedience pressure, and experience on audit judgment. The population this included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based these following criteria: who possessed Functional Auditor c...

Purpose The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how auditors’ competency and objectivity affect resistance pressure from entities regarding reports. Thus, the main objective this study examine influence audit functions' (IAF) quality factors on chief executives' (CAEs) ability not modify report. Design/methodo...

This study aims to describe the role of Sense Belonging (SoB) and professional skepticism in supporting performance internal auditors at Satya Wacana Christian University (SWCU). uses both primary data by conducting in-depth interview with financial, academic non-academic auditors, auditee control body SWCU secondary were obtained from documents such as code ethics, audit instruments charter. i...

The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering implementing auditing standards channeling their professional services, so it hoped the audit quality will increase. aim of this study was to determine effect perceived convenience, usefulness auditors' trust use ATLAS completing assignments. Data sourced from distributing questionnaires wi...

Fraud is deviation by abusing work that results in losses for personal gain. The focus of this study to analyze the relationship between social control and fraud prevention efforts at state audit institutions. research method uses a literature representative relevant object research. Auditors are vulnerable fraudulent acts their daily work, such as corruption, gratuities or regulatory authoriti...

BACKGROUND Implementing an accredited quality and patient safety management system is inevitable for hospitals. Even in the case of an obligatory rule system, different approaches to implement such a system can be used: coercive (based on monitoring and threats of punishment) and catalytic (based on dialogue and suggestion). This study takes these different approaches as a starting point to exp...

This study aims to identify and analyze literature related financial statement fraud in Indonesia Malaysia. The method used this is the Systematic Literature Review (SLR) of journal papers for 2016-2021 period. review process consists three stages, namely planning, implementation reporting using PRISMA (Preferred Reporting Items Meta Analyses) research design which includes several processes. i...