Apssai Accounting Review (ApAR)
Vol 2 No 2 (2022): Oktober

Audit Apakah Urutan Bukti Audit dan Tindakan Supervisi Mempengaruhi Ketepatan Auditor Menilai Bukti Audit? (Penelitian Eksperimental)

Illa Susilawati (Universitas Pendidikan Indonesia)
R. Nelly Apandi (Universitas Pendidikan Indonesia)
Agus Widarsono (Universitas Pendidikan Indonesia)

Article Info

Publish Date
26 Oct 2022

Abstract

The study was intended to see how the sequence of audit evidence and supervision actions could affect the precision of the auditor by viewing from the standpoint of the auditory evidence. The study was conducted with 41 students of the Indonesian University of Education Accounting program (UPI) students of 2018. Research methods are conducted with experiments. Research design in this research using vectorial design by 2x2. Studies have shown that the sequence of audit evidence has an effect on the appropriateness of the auditing evidence, whereas the actions of supervision have no bearing on the correctness of the auditing evidence. Studies between the sequence of evidence and the actions of supervision both had no effect on the correctness of the auditors. The results of research implicates a person's process of auditor candidate position himself as the one capable of assessing audit evidence.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Apssai Accounting Review (ApAR)
Website

Abbrev

apar

Publisher

Asosiasi Program Studi S2 Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...