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Journal : Advances in Global Economics and Business Journal

Auditor’s Quality in Bali Provincial Representative of Supreme Audit Agency in Denpasar Ni Nyoman Ari Novarini, SE,MM Putu; Desak Ayu Sriary Bhegawati
Advances in Global Economics and Business Journal Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

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Abstract

Planning strategies for state and regional development are still lacking due to misappropriation of public fund, corruption, and the absence of honesty and transparency in governance finances of a state and a region. This demands noticeable improvements. Thus, audit quality is highly vital for public accounting firms. Public accountants have the duty and function of auditing financial statements by producing accurate, and reliable audit reports. This study discusses audit quality of Bali Provincial Supreme Audit Agency auditors in Denpasar. The data are primary data, collected from 50 auditors, as saturated sample of respondents, in Bali Provincial Representative Office. The data were then analyzed by multiple linear regression analysis. This paper research contended that independence, professional expertise, and professional ethical sensitivity have positive and significant effects on audit quality at the Supreme Audit Agency.
The Effect of Macro Economic Variables upon Bali’s Economic Growth Moderated by Inflation in COVID-19 Pandemic Desak Ayu Sriary Bhegawati Desak Ayu
Advances in Global Economics and Business Journal Vol. 1 No. 2 (2020): Advances in Global Economics and Business Journal (AGEBJ)
Publisher : Global Academia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Economic growth comes with the increasing growth of consumption and investment. This element is beneficial since it provides inputs for national income. Controlled inflation can maintain economic stability and increase economic growth. However, due to Covid-19, Bali's economic growth has gone into decline. This study aims to determine the effect of consumption and investment on economic growth in Bali moderated by inflation. The data were analyzed by moderated regression analysis, in which consumption and investment demonstrably have a positive and significant effect on economic growth. In addition, inflation moderates the effect of consumption on economic growth, while the effect of investment on economic growth cannot be limited by inflation.