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17.468  Articles
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This study aims to determine the effect of internal control and auditor competence on fraud prevention on oil palm plantation. This research is an explanatory research with a quantitative approach. The method used in this study is a quantitative method us... see more

The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the effe... see more

The importance of internal audits for the pharmaceutical company, which is indicated in the guidelines for good practices in pharmacy (in particular, GMP, GDP).The issue of selection, training, grading, certification and continuous improvement of the audi... see more

The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously. The approach used in this research was quantitative... see more

The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The populat... see more

This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of ... see more

This study aims to determine whether the professional competence and commitment affect the auditor's working motivation at the Inspectorate of North Aceh district. The research method in this study is causal research design with the auditors of Inspectora... see more

This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office.... see more

The purpose of this study is to analyze auditor ethics as a moderating variable affecting competence, independence and work experience on audit quality at public accounting firms in Semarang, Solo and Yogyakarta. The variables used are competence, indepen... see more

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