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Pengaruh Independensi, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment : Studi Empiris pada Kantor Akuntan Publik di Bekasi
Dina Juniarti Barokah
; Istianingsih Sastrodiharjo
; Aloysius Harry Mukti
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 3
(2025)
This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of...
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Analisis Sistem Manajemen Security PT. Kereta Api Indonesia
Edy Soesanto
; Aureta Zhabila Eka Putri
; Bella Nugraheni
; Cut Zia Auralia
; Dina Juniarti Barokah
CiDEA Journal
Vol 4
, No 1
(2025)
The application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety manag...
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Faktor-faktor yang mempengaruhi Kualitas Laporan Keuangan: Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia
Dina Juniarti Barokah
; Cris Kuntadi
; Rachmat Pramukty
Jurnal Kendali Akuntansi
Vol 1
, No 3
(2023)
This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal...
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