Article Per Year (5 Year)
p-Index From 2020 - 2025
3.057
P-Index
This Author published in this journals
All Journal Mechatronics, Electrical Power, and Vehicular Technology The Indonesian Accounting Review BJRA (Bongaya Journal of Research in Accounting) Research In Management and Accounting (RIMA) JASF (Journal of Accounting and Strategic Finance) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Applied Accounting Research Advances in Managerial Auditing Research Research In Management and Accounting (RIMA)
Hamzah Ahmad, Hamzah
Faculty of Electrical & Electronics Engineering, Universiti Malaysia Pahang, Pekan Campus
Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Advances in Managerial Auditing Research

 1 
The Influence of Task Complexity, Independence and Integrity on Internal Audit Quality Ahmad, Hamzah
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.23

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompleksitas tugas, independensi dan integritas terhadap kualitas audit internal pada Inspektorat Kabupaten Bantaeng. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah aparat inspektorat Kabupaten Bantaeng yang berjumlah 35 orang. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus sampling, dengan metode pengolahan data menggunakan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan dengan membagikan kuesioner secara langsung kepada responden. Hasil penelitian menunjukkan bahwa kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal sementara independensi dan integritas berpengaruh positif dan signifikan terhadap kualitas audit internal.
Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements Ahmad, Hamzah; Muslim, Muslim
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.272

Abstract

Purpose: This study explores the complexity of audit fee negotiations and their impact on audit quality and independence. The study also highlights factors influencing the negotiation process, such as client characteristics, industry dynamics, and regulatory requirements. Research Design and Methodology: This study applies a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources related to audit fee negotiations. Findings and Discussion: The results show that client size, complexity, and industry competition are essential in determining audit fees. Auditors should customize fee structures based on client-specific needs and industry sector dynamics. In addition, transparency, communication, and trust-building are essential in creating constructive negotiations. This research also reveals the potential impact of fee negotiations on audit quality and independence. Findings and Discussion: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence. Implications: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence.
Co-Authors Amiruddin Basri, Andi Cahaya Laela Damayanti, Dwi Selvira Darwis Lannai Farinal, Putri Regita Gusrial, Muhammad Haniff Hassan, Mohd Hasnun Arif Ikhtiari, Kirana Junaid, Asriani Khafifah, Ainun Khairunnisa, Aqilah Laekkeng, Mursalim M, Nurul Ilmy Muhammad Abduh Mukhlis, Armilda Sartika Agrippina Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Nur Aqilah Othman, Nur Aqilah Nurfadila Nurfadila, Nurfadila Nurwakia, Nurwakia Nurwanah, Andi Pahlevi, Lola Venna Pramukti, Andika Rahim, Syamsuri Ratna Sari Saffanah, Nurina Saputri, Sri Ayu Shaleh, Musliha Yundari, Yundari