p-Index From 2021 - 2026
10.673
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) CIVITAS (JURNAL PEMBELAJARAN DAN ILMU CIVIC) Reviu Akuntansi dan Bisnis Indonesia Science Midwifery SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Journal of Entrepreneurship & Business International Journal of Economics, Management, Business, and Social Science Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Accounting and Finance Management (JAFM) Jurnal Bisnis Manajemen dan Akuntansi Journal of Applied Business and Technology Mujtama': Jurnal Pengabdian Masyarakat Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Research Horizon JAMAS: Jurnal Abdi Masyarakat IIJSE RESLAJ: Religion Education Social Laa Roiba Journal International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies E-JURNAL AKUNTANSI Equity Varied Knowledge Journal E-Jurnal Akuntansi Mujtama’ Jurnal Pengabdian Masyarakat
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : varied knowledge journal

The Moderating Role of Top Management Commitment in the Relationship Between Auditor Competence, Professional Skepticism, Risk-Based Internal Audit, and Audit Quality Siti Maleha; Lilis Ardini
Varied Knowledge Journal Vol. 4 No. 1 (2026): Varied Knowledge Journal, August 2026
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/vkj.v4i1.413

Abstract

This study investigates and analyzes the effect of internal auditor competence, professional skepticism, and the implementation of Risk-Based Internal Audit   (RBIA) on the internal audit quality. Also it examines and analyzes the role of the top management commitment as a moderating variable. Furthermore, the study applies quantitatively, with explanatory approach. The data were collected using a purposive sampling. In line with that, 117 cross sector internal auditors in Indonesia were chosen as samples, based on inclusion criteria given. Moreover, a closed-questionnaire and a Likert scale were used to support the data collection. Moderated Regression Analysis (MRA) with SPSS was used to examine direct effect among variables. It was also implemented to investigate effect significance of moderation interaction statistically. As a result, the study shows that internal auditor competence, professional skepticism, and the implementation of RBIA have a positive and significant effect on the internal audit quality. Additionally, the moderation testing indicates that the top management commitment strengthens the effect of internal auditor competence as well as the implementation of RBIA. Unfortunately, it does not moderate professional skepticism. Therefore, the increase of internal audit quality forces the optimization of auditor capability and the  empowerment  of management support  structurally, including  sustainable consistency of audit recommendation within the organization.
Co-Authors Adlillah, Ahmad Gholib Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Aniyatus Shofiyah Ardianto, Ipung Tri Arief Prayogo Arika, Nindya Asy’arie Fance Indriyanto Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Bekti Ayu Dian Pramiswari Boedihardjo, Damianus Christian Budiyanto Budiyanto Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Elisabeth Yessi Da Rato Ernawati, Yohana Evita Dian Kurniasih Ferdi Purnama Fidiana, Fidiana Firmansyah, Aris Fransiska Trisyami Irmayati Subu Giati Wahyuni, Giati Glory Augusta Elisabeth M. Sianipar Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hevi Susanti Humam, Haidar Ibraraharie, Maharditya Nanda Ikhsan Budi Riharjo Imam Syafii Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Leonardus Frediyanto Moat Lering Lestariningsih, Marsudi Limantoro, Prisca Arum Mahaputra, Agung Pambudi Mery Andayani, Mery Mia Ika Rahmawati Mildawati, Titik Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Nuzmika Putri Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Rachman, Dyah Aulia RANI RACHMAWATI Ratih Kumara Dewi Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Maleha Siti Rokhmi Fuadati Siti Rokhmi Fuadati Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwardi Bambang Hermanto Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Theana, Vivian Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella Ulfah Setia Iswara Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yohana Ernawati Yudi Hermawan Yuliani, Priska Yulianto, Sigit Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zahrina Qurrota Zufra Inayah