Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRB-Jurnal Riset Bisnis
Dhiyaa Zulaika
Fakultas Ekonomi dan Bisnis Universitas Trilogi
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Karakteristik, Profesionalisme, Skeptisisme Profesional terhadap Persepsi Auditor atas Red Flags Dhiyaa Zulaika; Novita
JRB-Jurnal Riset Bisnis Vol 4 No 2 (2021): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v4i2.1887

Abstract

Purpose of this study was to determine effect of characteristics, professionalism, and professional skepticism on auditor’s perceptions of red flags. The data in this study were obtained through distributing questionnaires, which were filled out by 100 auditors who consistently participated in Continuing Professional Training organized by Indonesian Institute of Public Accountants. This study uses quantitative approach, data analysis using SmartPLS software to measure outer and inner models. The results of this study indicate characteristics had no effect on auditor’s perceptions of red flags, professionalism had effect on auditor’s perceptions of red flags, and professional skepticism had effect on auditor’s perceptions of red flags.
Co-Authors Novita