Shafin: Sharia Finance and Accounting Journal
Vol. 4 No. 1 (2024)

Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality

Mahmud, Muhammad Daud Bin (Unknown)
Quilim, Cici Aryansi (Unknown)
Hasan, Lisa (Unknown)



Article Info

Publish Date
07 May 2024

Abstract

The purpose of this study is to investigate how auditor motivation, audit experience, and ethics relate to the quality of audit result as evaluated by internal supervisors in local government. This study is driven by the perception that the government's internal oversight system lacks professionalism due to its poor performance in identifying state financial management fraud. Using Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to assess the research model following the distribution of a questionnaire to thirty auditors designated to examine state financial management within the Central Halmahera Regency Government's jurisdiction. The study's findings demonstrate the significance of auditor ethics, audit experience, and motivation in completing audit duties in producing high-quality audit outcomes

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Journal Info

Abbrev

shafin

Publisher

Subject

Economics, Econometrics & Finance

Description

The articles of Journal Shafin publishes mainly focuses on the major problems in the development of sharia finance and accounting areas, such as sharia accounting intitution, Small Micro Entities (SMEs) sharia accounting, capital market Islamic, auditing and corporate governance for Islamic ...