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All Journal Jurnal Sains Student Research
Putri, Revanya Adinda
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Analisis Dokumentasi atas Sistem Pengendalian Interal, Manajemen Risiko, dan Kompetensi Auditor terhadap Efektivitas Prosedur Audit Putri, Revanya Adinda; Machdar, Nera Marinda
JOURNAL SAINS STUDENT RESEARCH Vol. 4 No. 1 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v4i1.7608

Abstract

This study aims to analyze the influence of the internal control system, risk management, and auditor competency on the effectiveness of audit procedures, as well as assessing how the auditor's experience acts as a moderating variable in this relationship. The results of previous research show that the internal control system, risk management and auditor competency have a positive effect on audit effectiveness, however several studies provide varied results regarding the role of auditor experience. The contribution of this research strengthens the literature regarding risk-based auditing and the quality of audit procedures in modern corporate governance.
Co-Authors Nera Marinda Machdar