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September 5, 2025Jurnal Cendekia Keuangan

The Effect of Competence, Moral Reasoning, Altruism, and Auditor's Locus of Control Behavior on Audit Quality

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Authors

HKHendrick KharismaYQYuha Nadhirah Qintharah

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Overview

Quantitative analysis reveals moral reasoning and competence improve audit quality, while altruism negatively impacts it.

Key Points

  • Auditor competence and moral reasoning significantly enhance audit quality, while excessive altruism may reduce it.
  • Findings indicate that higher competence scores correlate with improved audit quality metrics.
  • A quantitative analysis used Likert-scale questionnaires completed by 100 auditors in Jakarta and Bekasi.
  • Research highlights the need for targeted training in auditor competence and ethical practices.

Cite This Study

Kharisma et al. (2025) studied this question.

synapsesocial.com/papers/68bb46c36d6d5674bccfeff6https://doi.org/10.32503/jck.v4i2.6767
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