Matches in SemOpenAlex for { <https://semopenalex.org/work/W4322751436> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W4322751436 endingPage "144" @default.
- W4322751436 startingPage "135" @default.
- W4322751436 abstract "This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based on these following criteria: government internal auditors who possessed Functional Auditor certification, and government internal auditors who have performed auditing. Data were collected using questionnaire containing 29 statement items and were measured using a Likert scale. Moderated regression analysis (MRA) method was performed to analyze the data. The results showed that Auditors’ knowledge, Obedience Pressure, and Auditors’ experience had a significant positive influences on Audit Judgment, and Professional Skepticism moderated the influence of Auditors’ knowledge, Obedience Pressure, Auditors’ experience on Audit Judgment. Therefore, the improvement of internal auditors’ professional responsibility in the form of Audit Judgment should take into account the role of Professional Skepticism. This study only used closed statements in the questionnaires. Thus, future researchers are recommended to use the combination of the of both open-ended and closed ended statements" @default.
- W4322751436 created "2023-03-03" @default.
- W4322751436 creator A5009042986 @default.
- W4322751436 date "2022-08-18" @default.
- W4322751436 modified "2023-09-30" @default.
- W4322751436 title "Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment" @default.
- W4322751436 doi "https://doi.org/10.17509/jaset.v14i1.44580" @default.
- W4322751436 hasPublicationYear "2022" @default.
- W4322751436 type Work @default.
- W4322751436 citedByCount "0" @default.
- W4322751436 crossrefType "journal-article" @default.
- W4322751436 hasAuthorship W4322751436A5009042986 @default.
- W4322751436 hasBestOaLocation W43227514361 @default.
- W4322751436 hasConcept C100363876 @default.
- W4322751436 hasConcept C111472728 @default.
- W4322751436 hasConcept C121955636 @default.
- W4322751436 hasConcept C138885662 @default.
- W4322751436 hasConcept C144133560 @default.
- W4322751436 hasConcept C15744967 @default.
- W4322751436 hasConcept C170856484 @default.
- W4322751436 hasConcept C17744445 @default.
- W4322751436 hasConcept C179958297 @default.
- W4322751436 hasConcept C18296254 @default.
- W4322751436 hasConcept C191602146 @default.
- W4322751436 hasConcept C198720655 @default.
- W4322751436 hasConcept C199521495 @default.
- W4322751436 hasConcept C199539241 @default.
- W4322751436 hasConcept C2908647359 @default.
- W4322751436 hasConcept C46304622 @default.
- W4322751436 hasConcept C71924100 @default.
- W4322751436 hasConcept C77805123 @default.
- W4322751436 hasConcept C99454951 @default.
- W4322751436 hasConceptScore W4322751436C100363876 @default.
- W4322751436 hasConceptScore W4322751436C111472728 @default.
- W4322751436 hasConceptScore W4322751436C121955636 @default.
- W4322751436 hasConceptScore W4322751436C138885662 @default.
- W4322751436 hasConceptScore W4322751436C144133560 @default.
- W4322751436 hasConceptScore W4322751436C15744967 @default.
- W4322751436 hasConceptScore W4322751436C170856484 @default.
- W4322751436 hasConceptScore W4322751436C17744445 @default.
- W4322751436 hasConceptScore W4322751436C179958297 @default.
- W4322751436 hasConceptScore W4322751436C18296254 @default.
- W4322751436 hasConceptScore W4322751436C191602146 @default.
- W4322751436 hasConceptScore W4322751436C198720655 @default.
- W4322751436 hasConceptScore W4322751436C199521495 @default.
- W4322751436 hasConceptScore W4322751436C199539241 @default.
- W4322751436 hasConceptScore W4322751436C2908647359 @default.
- W4322751436 hasConceptScore W4322751436C46304622 @default.
- W4322751436 hasConceptScore W4322751436C71924100 @default.
- W4322751436 hasConceptScore W4322751436C77805123 @default.
- W4322751436 hasConceptScore W4322751436C99454951 @default.
- W4322751436 hasIssue "1" @default.
- W4322751436 hasLocation W43227514361 @default.
- W4322751436 hasOpenAccess W4322751436 @default.
- W4322751436 hasPrimaryLocation W43227514361 @default.
- W4322751436 hasRelatedWork W1990615182 @default.
- W4322751436 hasRelatedWork W2179792441 @default.
- W4322751436 hasRelatedWork W2211711095 @default.
- W4322751436 hasRelatedWork W2617928827 @default.
- W4322751436 hasRelatedWork W2737322567 @default.
- W4322751436 hasRelatedWork W2985194302 @default.
- W4322751436 hasRelatedWork W2993543190 @default.
- W4322751436 hasRelatedWork W4206426467 @default.
- W4322751436 hasRelatedWork W4253814179 @default.
- W4322751436 hasRelatedWork W2591506341 @default.
- W4322751436 hasVolume "14" @default.
- W4322751436 isParatext "false" @default.
- W4322751436 isRetracted "false" @default.
- W4322751436 workType "article" @default.