International Business and Accounting Research Journal
Vol 6, No 2 (2022): July 2022

Do the Quality of Investigation Audit Influenced by Auditor Independ-ence and Professionalism?

Mahendro Sumardjo (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)
Dewi Darmastuti (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)
Najmatuzzahrah Najmatuzzahrah (Universitas Pembangunan Nasional Veteran Jakarta
Badan Pemeriksa Keuangan Republik Indonesia)



Article Info

Publish Date
30 Jul 2022

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.

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Journal Info

Abbrev

ibarj

Publisher

Subject

Economics, Econometrics & Finance

Description

International Business and Accounting Research Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers ...