Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/58819
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dc.contributor.authorFadillah, Muzwita-
dc.contributor.authorAzwardi-
dc.contributor.authorSa’adah-
dc.date.accessioned2020-07-16T08:36:59Z-
dc.date.available2020-07-16T08:36:59Z-
dc.date.issued2020-07-
dc.identifier.citationFadillah, M., Azwardi, & Sa’adah (2020). The effect of independence, integrity, and professionalism on the performance of government external auditors : case study on the Southern Sumatra audit board. Journal of Accounting, Finance and Auditing Studies, 6(3), 36-57.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/58819-
dc.description.abstractPurpose: The purpose of this study was to examine the influence of Independence, Integrity, and Professionalism on the Performance of Government External Auditors. -- Design/methodology/approach: The hypothesis was Independence, Integrity, and Professionalism had positive effect on the Performance of Government External Auditors. The total respondents were 182 auditors in the audit board of Indonesia from the Southern Sumatra region with different roles. Data collection method used questionnaires that were distributed to the auditors. Data analysis technique was multiple linear regression analysis. Correlation and determination coefficient and also partial test (t-test) tested the hypotheses. -- Finding: The result of the study showed that the basic values of BPK consisting of independence, integrity and professionalism had positive and significant effect on the Performance of Government External Auditors. -- Originality/value: This study contributed to the public sector auditing research by increasing our knowledge and understanding on the factors that influenced auditor performance.en_GB
dc.language.isoenen_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAuditing -- Indonesiaen_GB
dc.subjectAuditors -- Indonesiaen_GB
dc.subjectIntegrityen_GB
dc.subjectAuditors' reports -- Indonesiaen_GB
dc.subjectPerformanceen_GB
dc.titleThe effect of independence, integrity, and professionalism on the performance of government external auditors : case study on the Southern Sumatra audit boarden_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2020.017-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3
Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 3

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