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Kajian Literature : Pengaruh Independensi, Profesionalisme Dan Akuntabilitas Auditor Terhadap Kualitas Audit Siti Rodiah; Atika Fitriani; Nadia Fitri Ramadani; Sarifah Aini Hasibuan; Melki Wijaya
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2542

Abstract

Previous studies are very important in scientific articles and research. Relevant research is conducted to support theories about identifying influences or correlations between variables. Several elements that affect internal audit quality are discussed in this article, including auditor independence, professionalism, and reliability. The purpose of this article is to gain an understanding of how auditor independence, professionalism, and accountability affect internal audit quality. The results of this study show that: 1) Independence does not affect internal audit quality, 2) Professionalism affects internal audit quality and 3) Auditor credibility affects internal audit quality
Literature Review : Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha Mutiara Oktaviani Putri; Ersha Wiriani Safitri; Nadia Fitri Ramadani; Agustiawan Agustiawan
Jurnal Rimba : Riset Ilmu manajemen BisnisĀ danĀ Akuntansi Vol. 2 No. 2 (2024): Mei : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.739

Abstract

An important component of any research or scientific article is relevant research. The thing that makes individuals less interested in entrepreneurship is because they are not yet aware of their abilities and intentions in carrying out business in realizing their dreams of becoming successful entrepreneurs. The purpose of this research is to examine how perceptions of e-commerce, business capital and the application of accounting information systems influence decision making in entrepreneurship. The findings of this literature study show that perceptions of e-commerce and the use of accounting information systems influence entrepreneurial decisions, business capital has no influence and is not significant on entrepreneurial decisions.