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THE INFLUENCE OF AUDIT COMPETENCE AND AUDITOR PERFORMANCE ON AUDIT QUALITY ACCORDING TO AUDITOR'S PERCEPTION Adela; Amelia Setiawan; Hamfri Djajadikerta
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.415

Abstract

This study examines the impact of audit competence and auditor performance on audit quality. Auditors are individuals who conduct audits, which are systematic processes to obtain and evaluate objective evidence related to the financial reports of entities such as companies, organizations, or government agencies. Audit competence includes sufficient knowledge and experience to conduct audits objectively and meticulously. Auditor performance, encompassing work quality, timeliness, and error rates, also plays a significant role in determining audit quality. This study aims to determine whether audit competence and auditor performance individually and collectively affect audit quality. The results of this research are expected to provide benefits to Public Accounting Firms (PAFs), auditors, and future research by offering insights into the importance of competence and performance in producing high-quality audits.
Pengaruh Pendidikan Terhadap Tingkat Kemiskinan Dan Pengangguran Di Provinsi Aceh Adela; Andiny, Puti; Asnidar
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 3 No 2 : Desember (2024): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

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Abstract

This research aims to investigate the influence of education on poverty and unemployment in Aceh within the timeframe of 2013-2022. The method employed is time series data analysis using path analysis. The results indicate that education has a direct, negative, and significant impact on the poverty rate, as well as a direct, negative, and significant impact on the unemployment rate. Additionally, it is found that poverty has a direct, positive impact on unemployment, albeit not significant. Indirectly, education also exerts a significant influence on the unemployment rate through the poverty variable. The total coefficient of determination in thus study is 99,44%, while the remaining 0,03% is influenced by other variables such as per capita income, labor force participation rate, and others.