Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal International Business and Accounting Research Journal
Najmatuzzahrah Najmatuzzahrah
Universitas Pembangunan Nasional Veteran Jakarta; Badan Pemeriksa Keuangan Republik Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Do the Quality of Investigation Audit Influenced by Auditor Independ-ence and Professionalism? Mahendro Sumardjo; Dewi Darmastuti; Najmatuzzahrah Najmatuzzahrah
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.245

Abstract

This study examined the influence of independence and professionalism on the quality of investigation audit. This is a survey study conducted in the Law Enforcement Agencies in Indonesia, consisting of the Indonesian National Police, the Attorney General's Office, and the Corruption Eradication Commission. The unit of analysis is their investigators as respondents. The research instrument was built base on the operationalization of variables developed by previous research. Furthermore, the data were analyzed using descriptive statistical analysis and structural equation modelling (SEM) techniques. The results of this study provide empirical evidence that independence and professionalism have a significant positive effect on the quality of investigation audit. The model in this study can be used to measure the quality of investigation audit from the perspective of independence and professionalism.
Co-Authors Dewi Darmastuti Mahendro Sumardjo