Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Lidya Aprillia
Universitas Pembangunan Nasional Veteran Jakarta, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Dimensi “Machiavellianism ” sang Auditor Lidya Aprillia; Dewi Darmastuti
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p01

Abstract

Improving the quality of an external auditor is essential, the auditor has an important role in financial control and supervision. Based on the research carried out, it was found that the dimensions of Machiavellianism attached to the nature and character of a person can be obscured by ethical and healthy practices, the absence of conflict of interest, and compliance with auditing standards, codes of ethics, procedures, and regulations applicable. By following the ethical codes, auditing standards, and auditing procedures spelt out in this research, both junior and senior external auditors can avoid the machiavellian behaviour that can hurt the results of auditing, the credibility of the profession, the external auditor's credentials, and, of course, many other people just for their own personal gain. Keywords: Firm Value; Financial Performance; Dividend Policy
The Machiavellian Dimension of Auditors: An Exploration of Ethical Dilemmas in Auditing Lidya Aprillia; Dewi Darmastuti
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Intense competition in the field of auditing necessitates the enhancement of auditors' skills and professional qualities, given their critical role in financial oversight and fraud prevention. This study examines the Machiavellian traits among auditors by conducting in-depth interviews with three informants from the Big Four public accounting firms. Employing a qualitative phenomenological approach, the research aims to delve into the complex nature of auditors' behaviors and ethics. The study utilizes source triangulation to validate the data, involving interviews with three seasoned auditors. The findings indicate that maintaining client relationships is deemed highly significant within the external auditing profession. Moreover, the research highlights that external auditors must embody independence and integrity, steering clear of manipulative and deceptive practices. The implications of this study stress that both junior and senior external auditors are required to adhere strictly to established professional standards and ethical codes. This adherence is crucial to mitigate the influence of Machiavellian tendencies that could compromise the integrity of audit outcomes.
Co-Authors Dewi Darmastuti