{"title":"Communication and Psychology Audit in Internal Audit Assignment","authors":"Vita Citra","doi":"10.47153/afs32.6332023","DOIUrl":null,"url":null,"abstract":"This research was conducted to identify and analyze the psychological approach and audit communication in audit assignments. the object of this study is the internal auditor of bank x. The data collection tool in this study was a questionnaire distributed to the head of internal audit, junior auditors, senior auditors, and auditees. The data analysis technique uses multiple linear regression. The results of the study show that audit communication has a significant effect on the assignment of audit professionals. Then, audit psychology also has a significant effect on the assignment of audit professionals.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"17 1","pages":""},"PeriodicalIF":2.5000,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Abacus-A Journal of Accounting Finance and Business Studies","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.47153/afs32.6332023","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
This research was conducted to identify and analyze the psychological approach and audit communication in audit assignments. the object of this study is the internal auditor of bank x. The data collection tool in this study was a questionnaire distributed to the head of internal audit, junior auditors, senior auditors, and auditees. The data analysis technique uses multiple linear regression. The results of the study show that audit communication has a significant effect on the assignment of audit professionals. Then, audit psychology also has a significant effect on the assignment of audit professionals.
期刊介绍:
Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.