This study aims to examine the effect of competence, professionalism, workload and auditor experience on auditor's ability detect fraud. research uses descriptive method with quantitative approach causal comparative type. The population this is all auditors who work in Public Accounting Firm Medan City. sample was drawn using purposive sampling obtained 65 samples. multiple linear regression an...

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kompetensi, time budget pressure, dan pengalaman kerja terhadap kualitas audit baik secara simultan maupun parsial. Populasi dalam penelitian adalah seluruh auditor pemerintah dengan Jabatan Fungsional Auditor yang tercatat pada Inspektorat Provinsi Papua tahun 2022. digunakan sebagai sampel teknik sampling jenuh jumlah sebanyak...

The problem of computer security ha s recently become more prominent, especially with the growing interest in distributed systems . One major aspect is access control, especially to ensure that only those users who need to work with sensitive data are authorized to do so . A major drawback of most existing systems for security administration is the difficulty to enforce the compliance of a n ac...

This study aims to examine the effect of audit fees, rotation, auditor reputation and specialization on quality in transportation sub-sector companies listed Indonesian stock exchange 2018 2021. The population this was 47 that from Sampling uses purposive sampling, namely sampling by setting certain criteria. Based criteria have been set so a sample data is obtained as many 29 for an observatio...

ABSTRAK Audit Judgment merupakan cara pandang auditor dalam menanggapi informasi yang mempengaruhi dokumentasi bukti serta pembuatan keputusan pendapat atas laporan keuangan, sehingga dapat dikatakan bahwa audit judgment ikut menentukan hasil dari pelaksanaan audit. Pendekatan digunakan adalah metode kuantitatif. Teknik pengumpulan data menggunakan survei kuisioner dengan jumlah 15 responden Au...