Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Kajian Akuntansi
Lasando Lumban Gaol
Universitas HKBP Nommensen
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Investigating Determinant Factors Triggering Audit Quality Performance The Insights Cultivated from Indonesia Auditors Manatap Berliana Lumban Gaol; Vebry M. Lumban Gaol; Lasando Lumban Gaol
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.10953

Abstract

Purpose: Present study is aim at investigating the antecedents (personal ethical behavior, auditor professionalism and auditor competence) of audit quality performance. To strengthen these relationship, cognitive factor and fraud (proposed to have low fraud occurrence) as a mediating variables. Junior, senior, internal and external auditors are research population in some provinces in Indonesia. Method: A non-purposive sampling with purposive technique is deployed to data collecting. Questionnaires were distributed via email and Google form. In order to increase questionnaires rate return, data collecting is lasting for 6 months. 380 respondents are valid for further analysis. Structural Equation Modeling with AMOS 22 is used to data analysis. Findings: Statistical out outputs demonstrated that Personal Ethical Behavior, Audit Professionalism, Audit Competence partially and smultaneously could detect and reduce the fraud. Other findings also revealed that the low rate of fraud significanly affected audit quality performance as well as cognitive factor.
Co-Authors Lumban Gaol, Vebry MANATAP BERLIANA LUMBAN GAOL