Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Ingka Ingka
Mahasiswa Prodi Akuntansi, Universitas Ichsan Sidenreng Rappang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA AUDITOR DALAM MENINGKATKAN KINERJA AUDITOR Asrini Asrini; Ingka Ingka; Usman Rahman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.267

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Inspectorate of Sidenreng Rappang Regency. Auditor performance is an essential element in supporting accountability and transparency in regional financial management, especially in the public sector, which is vulnerable to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial statements are presented reliably and in accordance with applicable principles. This research uses a quantitative approach by distributing questionnaires to 36 auditors as respondents. The data analysis technique used is multiple linear regression. The results show that, partially, professional skepticism has a positive and significant effect on auditor performance, information technology has a positive and significant effect on auditor performance, and auditor ethics also has a positive and significant effect on auditor performance. Simultaneously, these three variables also have a positive and significant influence on auditor performance. These findings strengthen attribution theory and the Technology to Performance Chain (TPC) model, and emphasize the importance of professional skepticism, technological competence, and auditor ethics in improving auditor performance.
PERAN SKEPTISISME PROFESIONAL, TEKNOLOGI INFORMASI DAN ETIKA DALAM MENINGKATKAN KINERJA AUDITOR Ingka Ingka; Asrini Asrini; Usman Rahman
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.330

Abstract

This study aims to analyze the influence of professional skepticism, information technology, and auditor ethics on auditor performance at the Sidenreng Rappang Regency Inspectorate. Auditor performance is an important element in supporting accountability and transparency in regional financial management, especially in the public sector, which is prone to irregularities and fraud. Auditors are required to work professionally, objectively, and ethically to ensure that financial reports are presented reliably and in accordance with applicable principles. This study used a quantitative approach with a questionnaire distributed to 36 auditors as respondents. The data analysis technique used was multiple linear regression. The results of the study indicated that, partially, professional skepticism had a positive and significant effect on auditor performance, information technology had a positive and significant effect on auditor performance, and auditor ethics had a positive and significant effect on auditor performance. Simultaneously, all three variables also significantly influence overall auditor performance.of technology, and enforcement of ethics in improving the quality of public sector audits.
Co-Authors Asrini Asrini usman rahman