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Exploring The Impact Of Auditor Independence, Dysfunctional Behavior And Professional Skepticism On Audit Quality Kelvin; Handra Tipa
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1360

Abstract

This study aims to examine the effect of auditor independence, dysfunctional auditor behavior, and professional skepticism on audit quality. Using a quantitative approach, the research adopts a positivist paradigm that assumes behavioral constructs can be objectively measured and statistically analyzed to determine causal relationships. The study was conducted in Batam, Indonesia, with auditors working in public accounting firms registered in the 2025 IAPI directory. The total population consisted of 14 public accounting firms, and the sampling technique used was census sampling (saturated sampling), which included all eligible auditors to ensure a comprehensive representation of audit practices in the region. Primary data were collected through structured questionnaires distributed via Google Forms using a five-point Likert scale ranging from 1 (strongly disagree) to 5 (strongly agree). Data analysis SPSS due to its suitability for handling complex relationships among latent variables with relatively small to medium sample sizes. The results based on Table 2 show that the independence variable has a t-value of 2.269 > t-table 1.98498 with a significance level of 0.000 < 0.05, indicating that independence significantly affects audit quality. The dysfunctional auditor behavior variable shows a t-value of 2.657 > 1.98498 and a significance of 0.000 < 0.05, meaning it significantly influences audit quality. Similarly, professional skepticism has a t-value of 2.997 > 1.98498 and a significance of 0.000 < 0.05, confirming its significant impact on audit quality. Overall, the findings highlight that independence, auditor behavior, and professional skepticism are key determinants of audit quality in public accounting firms in Batam.
ANALISA PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN SUPLEMEN PROTEIN EVOLENE DI KOTA SURABAYA Kelvin
Seminar Nasional Ilmu Terapan Vol 9 No 1 (2025): Vol 9 No 1 (2025): Seminar Nasional Ilmu Terapan (SNITER) 2025
Publisher : Universitas Widya Kartika Surabaya

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

Abstract

Olahraga penting untuk kesehatan tubuh dan mencapai tubuh ideal, namun hasilnya tidak maksimal tanpa dukungan nutrisi, terutama protein. Protein berperan dalam membentuk hampir semua sel tubuh, memperbaiki jaringan yang rusak, dan sebagai sumber cadangan energi saat kekurangan karbohidrat. Protein dapat diperoleh dari sumber hewani (seperti daging, ikan, telur) dan nabati (seperti tahu, tempe, kacang). Konsumsi protein yang disarankan bervariasi, yaitu 1 gram per kilogram berat badan untuk orang yang tidak berolahraga, dan 1,5 hingga 2 gram per kilogram berat badan untuk yang aktif berolahraga. Suplemen susu protein, yang terbuat dari protein hewani atau nabati, hadir sebagai alternatif praktis untuk memenuhi kebutuhan protein, terutama bagi mereka yang menjalani program peningkatan massa otot, diet, atau kesulitanmakan makanan utama. Suplemen ini juga membantu pemulihan otot dan telah terdaftar di BPOM, sehingga aman untuk dikonsumsi.
Co-Authors Abimelekh Advenska Andarini, Risma Andreas Banyuaji Nugroho Andrew Law Andri Suhartono Anggriawan, Armando Edo Anita Anna Pudianti Apriansyah, Miko Aprianto . Ardhi, Setya Ardiansyah, Rano Aurelia Tita Kusumajati Badruzzaman, Falah Baehaqi Cantona, Erik Christin Christovany Clorina, Jesslyn Cuandra, Fendy Dell, Natan Dhevin Ghoward Efriyenti, Dian Eliyah Yuliana, Pram Elvanny Myori, Dwiprima Endah Setyaningsih Ery Dewayani Evi Silvana Muchsinati Fahrur Rozzi Nasution Fanny Violetania Ang Faradina, Nevi Ferdiansyah Fiona Fivia Eliza Ghoward, Dhevin Golan Hasan, Golan Hadian Satria Utama halim, cheviria Handra Tipa Heru Kurniawan Hikmah Jenny Kartika Dewi Joey Joosten Joosten Josline Karinnia Kelly Lim Kusumajati, Aurelia Tita Laidy, Yenny Lawrenta, Mattew Lim, Kelly Limgestu, Rico LINDAWATI Lucia Asdra, Rurdwiarti Manatap Dolok Lauro, Manatap Dolok Marheni, Dewi Khornida Maria Beatrix Marthin, Ricko Mela Novita Rizki Nopriadi Nopriadi Notonegoro, Hartoyo Nugroho, Andreas Banyuaji Permata, Nadiva Surya Philisya Salim Pram Eliyah Yuliana putri, nilam sry Putri, Vasthi Gianni Agmi Rafida Khairani Rahim, Abd Rebecca Friska Rendy Sarudin Rianto, Louis Richard Raymond Rio Fernando Rorendry Rosilawati, Hana Rosmita Rasyid Rurdwiarti Lucia Asdra Sara, Dwi Saragih, Yuni Marlina Seriana Setya Ardhi Sharon Sinaga, Frans Mikael Sinambela, Fitriana Aidnilla Sisca Aulia Sri Deviyanti, I Gusti Ayu SRI RAHAYU Steven Suhatati Tjandra Sulyyani Tony Tony TRI SUTRISNO Utomo, Yesun Valentini, Cynthia Valesia tjuang Vasthi Gianni Agmi Putri Vebri Fransiska Vincentia Reni Vitasurya Wahyudi, Haris Wijayadi, Linda Julianti Winardi, Sunaryo Yenny Laidy Yohanes Calvinus Zai, Immanuel Zyad Rusdi