Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Sihombing, Juslen Justinus
Unknown Affiliation
Economics, Econometrics & Finance Education

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

Found 2 Documents
Search

 1 
Penunjang Pengungkapan Fraud dan Moderasi Profesionalisme pada Auditorat Utama Investigasi BPK RI Sihombing, Juslen Justinus; Tambun, Sihar
Jurnal Akuntansi Manajerial Vol 9, No 1 (2024): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v9i1.7904

Abstract

Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi Sihombing, Juslen justinus; Firmansyah, Amrie
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2421

Abstract

This research examines the influence of competence, professionalism and time pressure on the quality of investigative audits by applying information technology as a moderator. This research uses a quantitative method using primary data and the selection of respondents is based on purposive sampling with the criteria of of auditors at The Audit Board of the Republic of Indonesia (1) having conducted an investigative examination in order to calculate state losses, (2) having a Certified Fraud Auditor (CFrA) and Certified Fraud Examiner (CFE) certification, (3) fulfilling the education and training hours per year at the Directorate General of Investigative Unit of the BPK RI. The data used in this research came from a questionnaire survey distributed to respondents from October 23 th -26th 2023. The final sample used in this study amounted to 78 observations. The research tested competence, professionalism has a positive effect on the quality of investigative audits, while time pressure has a negative effect on the quality of investigative audits and the application of information technology as a moderator strengthens the effect of competence, and professionalism on the quality of investigative audits, and weakens the negative effect of time pressure on the quality of investigative audits. This research contributes to the literature on investigative auditing and suggests improving auditor competence and professionalism and using information technology in conducting investigative audits
Co-Authors Amrie Firmansyah Sihar Tambun