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All Journal Jurnal Ekonomi Gorga : Jurnal Seni Rupa Jurnal Imajinasi ARS: Jurnal Seni Rupa Dan Desain Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan ANDHARUPA EnJourMe (English Journal of Merdeka) : Culture, Language, and Teaching of English JADECS (Journal of Art, Design, Art Education and Culture Studies) DIDAKTIKA TAUHIDI: JURNAL PENDIDIKAN GURU SEKOLAH DASAR Jurnal Teknologi Pendidikan Jurnal Basicedu Educate : Jurnal Teknologi Pendidikan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora Puitika International Journal for Educational and Vocational Studies Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Media Informatika DIVAGATRA - Jurnal Penelitian Mahasiswa Desain Jurnal Paradigma Akuntansi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) ASEAN Marketing Journal Jurnal Basicedu Suluh: Jurnal Seni Desain Budaya Journal of Humanities Education Management Accounting and Transportation Jurnal Ekonomi Bisnis Digital Jeskovsia (Jurnal Desain Komunikasi Visual Asia) J-CEKI Educational Researcher Journal
Widyasari Widyasari, Widyasari
STMIK Pontianak
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Journal : Devotion: Journal of Research and Community Service

 1 
The Influence of Professionalism, Independence, and Competence on Materiality Level Consideration at the Inspectorate General of BPK Azhar, Muhammad Hakim; Widyasari, Widyasari
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25483

Abstract

This study aims to analyze the influence of auditor professionalism, independence, and competence on materiality level judgment at the Inspectorate General of the Audit Board of Indonesia (BPK). The background of this research is based on the importance of individual auditor factors in determining materiality levels, which are a crucial aspect of the financial audit process. This research uses a quantitative approach with a survey method through questionnaires distributed to BPK auditors. The data obtained were analyzed using multiple linear regression to examine the relationships between variables. The results of the study indicate that professionalism has a significant effect on materiality level judgment, whereas independence and competence do not have a significant effect. This research is expected to contribute to auditors, users of financial statements, and supervisory institutions in improving audit quality and supporting reliable financial reporting-based decision-making.
The Influence of Examiner Independence, Competence, and Work Experience on Audit Quality at The Inspectorate General of the Audit Board of the Republic of Indonesia Nahdloddin, Muhammad; Widyasari, Widyasari
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25484

Abstract

The purpose of this study is to analyze the influence of auditor independence, competence, and work experience on audit quality at the Inspectorate General of the Audit Board of the Republic of Indonesia (BPK RI). The sample for this study consisted of 86 respondents who are examiners at the Inspectorate General of BPK RI, and a non-probability sampling method was used. The type of data utilized is primary data, collected from questionnaires completed by respondents via Google Form. The software used to process the data in this research is IBM SPSS Statistics 26. The results indicate that auditor independence, competence, and work experience have a positive and significant influence on audit quality.
Auditor's Ability to Detect Fraud: Analysis of Internal and External Factors Agung, Raden Aji Pangersa; Widyasari, Widyasari
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25485

Abstract

This study aims to analyze the influence of internal and external factors on auditors’ ability to detect fraud. The internal factors examined include experience and professional skepticism, while the external factors consist of workload and time pressure. The subjects of this study were auditors working at the Audit Board of the Republic of Indonesia (BPK RI). The sample was selected using a purposive sampling method, with valid responses obtained from 109 auditors. Data were collected through an online questionnaire and analyzed using SPSS version 26.0 and Microsoft Excel 2021. The analysis method used was multiple linear regression, along with classical assumption testing and instrument validity and reliability tests. The results show that experience and professional skepticism have a positive and significant effect on auditors’ ability to detect fraud. In contrast, workload and time pressure do not have a significant effect. These findings highlight the importance of strengthening internal auditor factors—particularly through enhancing experience and fostering professional skepticism—to support the effectiveness of fraud detection in the audit process.
Co-Authors Abdillah, Dedi Aditya Rahmad Yani Aditya Rahman Yani Agung, Raden Aji Pangersa Ahmad Dika Dwi Prasetyo Ahmad Gawdy Prananosa Alexis Bunjamin, Svedlanna Alfian Candra Ayuswantana Aliyyu, Mohammad Candra Al Angelia Angelia Apriawan, Nabeel Rashid Ariani, Alya Arifianto, Pungky Febri Arita Marini Azhar, Muhammad Hakim Bagastama, Reyhan Azel Bayu Setiawan Chidtian, Aileena Solicitor Costa Rica El Christy, Florencia Amalia Daniar, Aninditya Defin, Alvis Edrik Diana Aqidatun Nisa Diarrahman, Faisal Amri Efriyani, Mira Febe, Margareta Fitria, Yassinta Fitrina, Neneng Gafar, Awaludin Abdul Gilang Bagaskara, Gilang Haq, Angga Raditya Haq, Nathaniela Sabitah Hartono, Rudi Hasnaa, Afifatul Herawati Herawati Ibrahim, Nurdin Ibrahim, Zahra Salsabila Nimas Ayu Ikhwan, Subaiki Imani, Eki Cahya Iqbal, Muhammad Raihan Irfan Supriatna Iskawati, Inang Isnawati Isnawati Istianah Istianah Izah, Farah Nur Jony Oktavian Haryanto Kuncoro, Renata Aulia Kurniasari, Novia Laksmi, Regina Citra Leksananda, Faiz Akbar Lesmana, Gabriel Efrant Mahardika Suryanto, Kristian Maloka, Aulia Rahma Putri Masnuna, Masnuna Maulana, Rahmat Dany Faiq Megan Asri Humaira Muhammad Yaumi, Muhammad mukti, haydar Mulyadi, Didi Muqoddas, Ifsantin Muqoddas, Ifsantin Musthofa Kamal Nahdloddin, Muhammad Nataherwin, Nataherwin Novi Maryani Nugroho, Akmal Rifqy Nurzaelani, Mohammad Muhyidin Pangestu, Juan Carlos Penggalih, Enggar Phramesti, Ragita Cahya Pratama, Abyan Dhia Pungky Febi Arifianto Purnamawanti, Ucu Putri, Mira Dyah Raihan, Muhammad Raihan Iqbal Ramadhani, Brilliant Firdaus Rasmitadila, Rasmitadila Ratih Inayah, Ratih Rohmah, Abidatur Romadhona, Mahimma Rudi Hartono Ruhimat, Ruhimat Rusi Rusmiati Aliyyah Sabrina, Radya Aulia Safitri, Aqila Setiarso, Zhafira Fane Putri Setiawan, Teofilus Kharisma Bagus Shabina, Sharah Sprang, Marcell Julio Fredericus Van Sri Wulandari Suminar, Adinda Diayu Cahaya Supangat, Rialita Supriatna, Irfan Sutejo, Aris Tan, Bella Maurice Teguh Prasetyo Tjahjadi, Cynthia Tsabitah, Rifdatus Salmaa Ulfah, Sri Wahyuni Utomo, Samuel Rihi Hadi Vivi Vivi, Vivi Wahyu Karno, Anastasia Wiedhella, Zahra Agnestia Wijaya, Hafidz Arya Wulandari, Nia Wulandari, Sri Wuri Syaputri, Wuri Zainal Abidin Arief