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Advances in Managerial Auditing Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857546     DOI : https://doi.org/10.60079/amar
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Managerial Auditing Research publishes original research that promises to advance our understanding of auditing over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to accounting scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in auditing research and practice with discusses and proposes solutions and impact the field. contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries. In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 1 No. 1 (2023): October - January" : 5 Documents clear
Several Factors Affecting the Occurrence of Audit Delay Amin, Asbi
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.20

Abstract

This study aims to obtain empirical evidence regarding the effect of company size, solvency, company profit/loss, and KAP's reputation on audit delays in manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were all manufacturing companies in the Food and Beverage Subsector, which were listed on the Indonesia Stock Exchange during the 2015-2017 period. The sample was selected based on the purposive sampling method. The selection of models used in this study were 12 companies. The data used in this study is secondary or quantitative, with data sources from financial reports audited by each company listed on the Indonesia Stock Exchange (IDX). The analytical method is the classical assumption test and multiple linear regression analysis. The study results show that company size, solvency, and KAP's reputation positively and significantly affect audit delay. In contrast, company profits/losses have a positive and insignificant impact on audit delay.
Can Audit Fees and Auditor Competence Affect Auditor Motivation? Susanto, Edy
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.21

Abstract

The purpose of this study was to determine and analyze the effect of audit fees and auditor competence on auditor motivation at the Public Accounting Firm (KAP) in Makassar city. The population in this study were all auditors who worked at KAP in Makassar, totaling 48 auditors. The sample selection was carried out using the census method, in which all members of the population were used as samples. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which consists of testing partial (t test) and simultaneous test (f test). The results of the study show that audit fees have a positive and significant effect on auditor motivation. This indicates that the greater the fee received by an auditor, the more motivated he is in carrying out his duties. Meanwhile, auditor competence has a negative and significant effect on auditor motivation at the Public Accounting Firm in Makassar city
The Role of Internal Auditor of Government Companies: Perceptions of the Auditee Fuada, Nurul
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.22

Abstract

This study aims to determine the auditee's perception of the role of internal auditors in one of the government companies, namely PT. PLN (Persero) Sulselrabar Main Unit. The research data was obtained from a questionnaire (primary) on employees (as auditees) which were distributed to 30 respondents. There are three variable dimensions used, namely the role of internal auditors as supervisors, consultants, and catalysts. Based on the research results it is known that the role of internal auditors as supervisors has an average value (mean) ranging from 2.87 to 3.37, while for the role of internal auditors as consultants has an average value ranging from 3.00 to 3.40, and for the role of internal auditors as a catalyst has an average value ranging from 2.90 to 3.27. So it can be concluded that the auditee's perception indicates that the role of the internal auditor at PT. PLN (Persero) Main Unit for Sulselrabar Region has been quite effective in its implementation. This can be seen from all of these variables the respondent (auditee) gives a positive perception of the role of the internal auditor
The Influence of Task Complexity, Independence and Integrity on Internal Audit Quality Ahmad, Hamzah
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.23

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kompleksitas tugas, independensi dan integritas terhadap kualitas audit internal pada Inspektorat Kabupaten Bantaeng. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah aparat inspektorat Kabupaten Bantaeng yang berjumlah 35 orang. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus sampling, dengan metode pengolahan data menggunakan analisis regresi linear berganda. Data yang digunakan dalam penelitian ini merupakan data primer yang dikumpulkan dengan membagikan kuesioner secara langsung kepada responden. Hasil penelitian menunjukkan bahwa kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal sementara independensi dan integritas berpengaruh positif dan signifikan terhadap kualitas audit internal.
Professional Skepticism, Audit Experience, Time Pressure and Fraud Detection Subhan, Subhan
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.24

Abstract

The purpose of this study was to identify and analyze the influence of professional skepticism, audit experience, and time pressure on fraud detection at the Selayar Islands District Inspectorate. The population in this study were all employees working at the Inspectorate of the Selayar Islands Regency totaling 48 people. The sampling technique for this study used a purposive sampling technique. The data used in this study are primary data collected by distributing questionnaires to all respondents, with data analysis techniques that will be carried out namely validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing consisting of partial tests (t test ) and simultaneous test (test f). The results showed that professional skepticism and audit experience had a positive effect on fraud detection at the Selayar Islands District Inspectorate. Meanwhile, time pressure has a negative effect on the detection of fraud at the Inspectorate of the Selayar Islands Regency.

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