التفاصيل البيبلوغرافية
| العنوان: |
Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit. |
| المؤلفون: |
Hendrian, Hadiwidjaja, Rini Dwiyani, Suwardi, Eko |
| المصدر: |
Journal of Finance & Banking Review (JFBR); 2017, Vol. 2 Issue 4, p8-21, 14p |
| مصطلحات موضوعية: |
AUDITORS, THEORY of reasoned action, AUDIT risk, AUDITING, AUDITORS' reports |
| مصطلحات جغرافية: |
INDONESIA |
| مستخلص: |
Objective - This study proposes to investigate an auditor's works by usingthe model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's aattitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and explain the behaviors of Indonesian auditors. The results reveal those factors influencing an auditor's intention to provide qualified and reliable audit reports. Methodology/Technique - The study focuses on audit implementation in the public sector, specifically the auditing of financial statements in regional administrations. The study examined a total of 53 governmental auditors from the Audit Board of the Indonesian Republic (BPK-RI). A Structural Equation Model (SEM) was used for the analysis. Findings - The results of the study show that perceived audit risk, moral norms, and incentives have a positive and statistically significant impact on an auditor's attitude when performing an audit. Meanwhile, intervention by a supervisor has a negative impact, and is not statistically significant towards the auditor's attitude and behavior. This means that the auditor's attitude and behavior implies that there is no intervention from their supervisor when performing an audit. Furthermore, an auditor's attitude influences their intention to perform qualified and credible audits. Novelty - This study infers that The Indonesian Republic Decree No. 188 of the Year 2014 regarding Personel Performance Benefit in the Audit Boards of Indonesia Republic (BPK-RI) is achieving its intended purpose. [ABSTRACT FROM AUTHOR] |
|
Copyright of Journal of Finance & Banking Review (JFBR) is the property of Global Academy of Training & Research (GATR) Enterprise and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| قاعدة البيانات: |
Complementary Index |
