E-JURNAL AKUNTANSI
Vol 34 No 6 (2024)

Dimensi “Machiavellianism ” sang Auditor

Lidya Aprillia (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)
Dewi Darmastuti (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)



Article Info

Publish Date
07 Jun 2024

Abstract

Improving the quality of an external auditor is essential, the auditor has an important role in financial control and supervision. Based on the research carried out, it was found that the dimensions of Machiavellianism attached to the nature and character of a person can be obscured by ethical and healthy practices, the absence of conflict of interest, and compliance with auditing standards, codes of ethics, procedures, and regulations applicable. By following the ethical codes, auditing standards, and auditing procedures spelt out in this research, both junior and senior external auditors can avoid the machiavellian behaviour that can hurt the results of auditing, the credibility of the profession, the external auditor's credentials, and, of course, many other people just for their own personal gain. Keywords: Firm Value; Financial Performance; Dividend Policy

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...