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All Journal Torani Journal of Fisheries and Marine Science Jurnal Ilmu Kelautan Kepulauan International Journal of Science and Society (IJSOC) Golden Ratio of Auditing Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Bongaya (JIB)
Agus, Andi
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Journal : Jurnal Fairness

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INTEGRITAS KLIEN, PENILAIAN RISIKO AUDIT DAN KEABSAHAN BUKTI AUDIT Agus, Andi
JURNAL FAIRNESS Vol. 5 No. 3 (2015)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.494 KB) | DOI: 10.33369/fairness.v5i3.15319

Abstract

The purpose of this study is to examine the influence of client integrity and audit risk assessment toward audit evidence validity by exploring Integrity Theory, Risk Theory, and Evedence Theory. The data used in this study are primary data by collecting data through questionnaires. A total of 80 auditors (respondents) who works in the Office of Audit Board of Indonesia Representative of South Sulawesi were selected as a sample of this study. This study found that client's integrity positively influence validity audit evidence. It indicates that the higher integrity lead to higher validity audit evidence. In contrast, audit risk assessment does not influence validity audit evidence. It indicates that the higher audit risk assessment does not lead to higher influence validity audit evidence. This study also found that client's integrity and audit risk assessment together can increase the validity of audit evidence
Co-Authors Abdul Mahsyar Aprila, Nila Aziza, Nurna Fatmawati Fatmawati Hastina, Safira Jalil, Abd Rasyid Lukman Hakim Najamuddin Najamuddin, Najamuddin Nelwan, Alfa F P Novita Sari, Vera Nurazizah, Mahdiyah Rochman, Muh. Farhan Fatkur Sadeli, Yudi Akhmad Tangngisalu, Jannati