Auditor Independence Meaningful Abstract

International Journal of Religious and Cultural Studies

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Field Value
Title Auditor Independence Meaningful Abstract
Creator Lutfillah, Novrida Qudsi
Mangoting, Yenni
Djuharni, Darti
Subject phenomenology, self concept, trust, competency
Description This study purpose is to reveal the meaning of auditor independence based on auditor’s experience. Phenomenological approach was employed as a research method. Data analysis in this study used modified analysis stage of Creswell and Moustakas. Results showed that independence is defined as something ABSTRACT (A=Auditor, B=Behaviour, S=Self Concept, T=Thought, R=Risk, A=Ability, C= Competency, T=Trust). Auditor independence is affected by self concept and trust. Auditor’s behavior toward risk, whether independent or not, provides two alternatives, namely: “how to deal with it later” and “we will see about it later”. Eventually, auditor independence depends on thought, ability and competency.
Publisher Yayasan Rumah Peneleh
Date 2020-10-26
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source International Journal of Religious and Cultural Studies; Vol 2 No 2 (2020): International Journal of Religious and Cultural Studies; 59-72
Language eng

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