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All Journal IMAGE Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Heryana, Tony
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGUKURAN KUALITAS AUDIT : ETIKA, INDEPENDENSI, DAN KOMPETENSI AUDITOR Kinasih, Nastiti Pramesti; Widyaningsih, Aristanti; Heryana, Tony
EKOBIS Vol 11 No 2 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i2.1250

Abstract

The study of audit quality and the impact of auditor ethics, auditor independence, and auditor competence is a compelling topic for research investigations. This research aims to explore the portrayal and viewpoints regarding ethics, independence, and auditor competence, and how they affect audit quality, drawing from literature reviews and prior research. Audit quality is how an auditor assesses a company from its financial reports and accounting system and looks at possible violations committed by entities in its financial reports and accounting system. Auditor ethics, namely how auditors need to comply with the rules for ethical behavior stated in the public accountant's code of ethics. Independence is when an auditor has no conflict of interest with clients or other parties who have personal interests. Competency is the knowledge, experience and special skills that an auditor has in accordance with his profession. Ethics, independence and auditor competence have a major influence on audit quality assessment. When an auditor fulfills these three elements, the resulting audit quality will be better and gain full trust from the public and interested parties.
Process Innovation and its Impacts on MSMEs Resilience in Ghana: The Moderating Role of Enterprise Risk Management Nkansah, Obed Kwabina Opoku; Gaffar, Vanessa; Sofia, Alfira; Heryana, Tony
Image : Jurnal Riset Manajemen Vol 12, No 2 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.022

Abstract

Firms’ resilience is of key interest to practitioners, owing to the fact that in most developing countries including Ghana, over 60 percent MSMEs do not survive the first five years of business operations. This study looks at how enterprise risk management may influence the impact of process innovation practices of Lean Six Sigma and Quality management Systems on MSMEs' resilience. The study used a quantitative research design, collecting survey data via Google Forms from a sample of 356 MSMEs and analysing it using SPSS software. The results indicated that MSMEs' resilience can be positively impacted by Lean Six Sigma practices. On the other hand, Quality management Systems could negatively affect the resilience of firms. Again, the research illustrates that enterprise risk management practices enhance the impact of process innovation practices on firms’ resilience. Specifically, the findings showcase the importance of utilizing process innovation practices and risk management as key principles in obtaining resilient MSMEs. Implications of these findings are important for managers of MSMEs, policy makers and researchers.
Co-Authors Aristanti Widyaningsih Kinasih, Nastiti Pramesti Nkansah, Obed Kwabina Opoku Vanessa Gaffar