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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Kompetif MEDIA BISNIS Jurnal Real Riset Jurnal Akuntansi dan Governance Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat JAKPI Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Inclusive Society and Sustainability Studies (ISSUES) Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Enrichment: Journal of Multidisciplinary Research and Development Land Journal Advances in Management & Financial Reporting JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

Abstract

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal & Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors
THE RELATIONSHIP OF AUDITEE AND AUDITOR IN PERFORMANCE AUDIT: A LITERATURE REVIEW Arif, Muhammad Faisal; Syarifuddin, Syarifuddin; Syamsuddin, Syamsuddin; Indrijawati, Aini
Journal of International Conference Proceedings Vol 7, No 1 (2024): 2024 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i1.3319

Abstract

This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. Some of the research used in the literature review is research in various countries in Europe and Asia, America, Australia, and New Zealand and is indexed by Scopus through Scimago Journal Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinders auditor independence. Non-cooperative relationships within certain limits make the auditor take strategic actions to influence and control the auditee. This research has limitations because it generally discusses the relationship between auditees and auditors, and does not specifically use research with certain studies such as legitimacy theory or power frameworks, so this research has weaknesses in the focus of studies regarding the relationship between auditees and auditors
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Alam, Ade Ikhlas Amal Amina, Nur Aminarty, Fhifi Amiruddin Amiruddin Anita Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Arsyam, Ulfanita Asmaul Husna Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darmawati , Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Endang Tri Pratiwi Fadilla, Alya Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitri, Nursyafika Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Grace T. Pontoh Haerial, Haerial Hanif AR, Muh Amir Hariana, H. Harsono, Edi Hasan, Annisa Nabilah Hastuti Hastuti Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Irfana, Dana Istianah Istianah Iswanto, Djeza Abrial Juanda, Indira Syakira Kirana Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Maharani, Dewi Shintya Marpaung, Zulfina Erita Mediaty MEDIATY Mediaty, M. Muhdsan, Mudhia'ah Muzakkir Muzakkir Natsir, Andi Iqra Pradipta Nia, Sukma Nindra, Nurhaliza Magfirah Nirwana, Nirwana Novitasari, Hilda Nugraha, Rakhmat Nurul Prima Nurfadilah, Ayu Nurmais, Muh. Qalbi Nurwijayanti Palureng, Rezvita Zalsabilah Panglewai, Dave Dominic Pitria, Ni Gusti Ayu Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Purisamya, Asharin Juwita Putri, Anissa Aulya Raden Mohamad Herdian Bhakti Rahmawati Rahmawati, Rahmawati Rasyid, Syarifuddin Reza, Mochammad Faizal Rosali, Suryarahma Rosnawintang, Rosnawintang Rusnawan, Muh. Nurtasriq Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Sundari, Sri Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Temalagi, Selva Utami, Rizky Wahid, Muhammad Zulfadli Wahyuddin Wahyuddin Wijayanti, Winola Yulianti Yulianti Zam-Zam, Fitriya Muslimah