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Efforts To Increase Community Capacity Through Msme Assistance In Ntb Province Post The 2018 Lombok Earthquake Disaster 2018年龙目岛地震灾害后,通过妇女援助提高北部省社区能力的努力
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.693
None Supriyanto Darmansyah, Kusuma Kusuma, None Sobar Sutisna, None Pujo Widodo
The earthquake disaster that hit Lombok on August 5 2018 has caused problems in NTB's economic recovery that have not been resolved. As a province highly dependent on the tourism sector, the impact of sluggish tourism due to the earthquake also impacted the weakening of other economic sectors. To overcome this problem, a strategy for the recovery program for UMKM (micro, small and medium enterprises) and IKM (small and medium industries) is taken which is fair, equitable, and on target. This strategy is considered the most effective in creating synergies with other economic sectors, including tourism. The presence of UMKM and IKM is often closely related to the existence of tourism destinations which are the backbone of the NTB economy. This research aims to provide an overview of the distribution and assist community capacity building through MSMEs in NTB to various parties, in order to facilitate the implementation of MSME and IKM recovery programs to revive the economy.
2018年8月5日袭击龙目岛的地震灾害给北泰北省的经济复苏带来了尚未解决的问题。作为一个高度依赖旅游业的省份,地震造成的旅游业不景气的影响也影响了其他经济部门的疲软。为了克服这一问题,制定了公平、公正、有针对性的中小微企业(UMKM)和中小企业(IKM)恢复计划战略。这一战略被认为是与包括旅游业在内的其他经济部门产生协同作用的最有效战略。UMKM和IKM的存在往往与旅游目的地的存在密切相关,旅游目的地是NTB经济的支柱。本研究旨在提供分布概况,并通过NTB的中小微企业向各方协助社区能力建设,以促进中小微企业和IKM恢复计划的实施,以振兴经济。
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引用次数: 0
Enhancing Competency of Cybersecurity Through Implementation of the “CAPTURE THE FLAG” On College in Indonesia 通过在印尼大学实施“夺旗行动”提升网络安全能力
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.710
None Dudi Gurnadi Kartasasmita, None F.G Cempaka Timur, None Agus H.S Reksoprodjo
Academic institutions encounter several challenges when it comes to determining the most effective pedagogical approaches for enhancing their students' proficiency in the domain of cybersecurity. Conversely, cybersecurity gamification, exemplified by Capture the Flag (CTF) events in the industry, is widely considered an appropriate avenue for fostering cybersecurity learning. This research endeavors to assess the effectiveness of employing gamification as an instructional tool to enhance cybersecurity competency within the college context. The study employs a quantitative research method, adopting an experimental approach with a pre-experimental design. The research findings reveal the following key points 1) the implementation of gamification resulted in a significant enhancement of students' competency in cryptography, web vulnerability, and overall cybersecurity, 2) the gamification experiment demonstrated a stronger influence on enhancing practical skills as opposed to theoretical knowledge, 3) the evaluation of gamification's effectiveness in augmenting cybersecurity competency yielded a medium level (medium-g) of efficacy, reaching 65.91%. Although the medium level of effectiveness was observed in the context of gamification, it should be acknowledged that gamification holds substantial potential for advancing cybersecurity competency. For the attainment of optimal improvement in cybersecurity skills, a consistent and regular integration of gamification is recommended, while concurrently addressing the three pillars of cybersecurity. Furthermore, the utilization of gamification also presents opportunities for cultivating cybersecurity incident handling capabilities and the simulation of cyberwarfare scenarios
学术机构在确定最有效的教学方法以提高学生在网络安全领域的熟练程度时遇到了几个挑战。相反,网络安全游戏化被广泛认为是促进网络安全学习的合适途径,例如行业中的夺旗活动(CTF)。本研究旨在评估利用游戏化作为一种教学工具,在大学背景下提高网络安全能力的有效性。本研究采用定量研究方法,采用预实验设计的实验方法。研究发现:1)游戏化的实施显著提高了学生在密码学、web漏洞和整体网络安全方面的能力;2)游戏化实验对提高实践技能的影响比对理论知识的影响更大;3)游戏化对提高网络安全能力的有效性的评估结果为中等水平(中等)。达到了65.91%。虽然在游戏化的背景下观察到中等水平的有效性,但应该承认游戏化在提高网络安全能力方面具有巨大的潜力。为了实现网络安全技能的最佳改进,建议在解决网络安全三大支柱的同时,始终如一地定期整合游戏化。此外,游戏化的利用也为培养网络安全事件处理能力和模拟网络战场景提供了机会
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引用次数: 0
The Impact Of Cyber Espionage Issue On Maritime Security Cooperation Between Indonesian National Police And Australian Federal Police 网络间谍问题对印尼国家警察与澳大利亚联邦警察海上安全合作的影响
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.708
None Muhamad Rizal Aria Sandy, None Abdul Rivai Ras, Yusnaldi Yusnaldi, None Pujo Widodo, None Panji Suwarno
In international law, espionage committed by one country against another in the form of wiretapping is a form of violation of international law and can disrupt relations between the two countries concerned. In this case, Australia had wiretapped Indonesian executive officials such as the President and his deputy in 2013. The action caused the intensity of the relationship between Indonesia and Australia to heat up. In this case, the geographical proximity between Indonesia and Australia causes the two countries to need each other, especially in dealing with cross-border crimes involving the two countries. This research intends to find out how the influence of Australia's wiretapping actions in Indonesia to the bilateral cooperation in handling transnational crimes. This research will use Butler's conflict management theory to examine the resolution of the conflict and how the resolution affects the cooperation between the two countries. From this research, it is known that the actions taken by Australia made the relationship between Indonesia and Australia tense. This was followed by the termination of bilateral cooperation projects between Indonesia and Australia. One of the areas of discontinued cooperation is cooperation in combating transnational crimes between the Indonesian National Police (Polri) and the AFP. This situation will create a loophole for perpetrators of cross-border crimes in carrying out their actions between the two countries, one of the most vulnerable transnational crimes is related to people smuggling. This affects the maritime security sector between the two which must be anticipated immediately.
在国际法上,一个国家对另一个国家以窃听的形式进行的间谍活动是违反国际法的一种形式,可以破坏有关两国之间的关系。在此案中,澳大利亚在2013年对印尼总统及其副手等行政官员进行了窃听。这一举动导致印尼和澳大利亚之间的关系升温。在这种情况下,印度尼西亚和澳大利亚之间的地理邻近导致两国相互需要,特别是在处理涉及两国的跨境犯罪方面。本研究旨在了解澳大利亚在印度尼西亚的窃听行动对双边合作处理跨国犯罪的影响。本研究将运用巴特勒的冲突管理理论来考察冲突的解决以及冲突的解决如何影响两国之间的合作。从这项研究可知,澳大利亚采取的行动使印尼和澳大利亚的关系变得紧张。随后,印度尼西亚和澳大利亚之间的双边合作项目终止。停止合作的领域之一是印度尼西亚国家警察与菲律宾武装部队在打击跨国犯罪方面的合作。这种情况将为犯罪者在两国之间开展跨境犯罪活动创造漏洞,其中最脆弱的跨国犯罪与偷运人口有关。这影响到两国之间的海上安全部门,必须立即预料到这一点。
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引用次数: 0
Indonesia's Sea Defense Strategy in the IKN Nusantara: Smart Defense and Dual Strategy 印尼在努沙塔拉半岛的海上防御战略:智能防御与双重战略
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.700
None Hafidz Kuncoro Jati, None Lukman Yudho Prakoso, None Muhammad Ihsan
The relocation of the new capital city (IKN) of the archipelago to the East Kalimantan region has a national development plan in which there are defense problems. The development of defense and security is very necessary to pay attention to strive for protective measures to anticipate external threats, one of which is reviewing from the side of Indonesia's sea defense. Indonesia's sea defense in the construction of the new capital city provides a view to improve defense strategies, especially in Indonesian sea waters. This research uses qualitative by describing with a good structure through descriptive analysis which is obtained from the study of qualified and current literature. The results of this study show that Indonesia's sea defense strategy in IKN Nusantara with efforts to implement smart defense and dual strategy is able to provide a good solution for Indonesia's sea defense.
将群岛的新首都(IKN)迁往东加里曼丹地区是一个国家发展计划,其中存在国防问题。国防和安全的发展非常有必要注意争取保护措施,以预测外部威胁,其中之一就是从印尼的海上防御方面进行审查。印尼的海防在新首都的建设中提供了一个完善国防战略的视角,尤其是在印尼海域。本研究采用定性的方法,通过对合格文献和现有文献的描述性分析,使描述具有良好的结构。研究结果表明,印尼在努沙塔拉岛的海防战略,努力实施智能防御和双重战略,能够为印尼的海防提供一个很好的解决方案。
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引用次数: 0
Cyber Crime From Social Media Against Acts Of Terrorism In Papua 社交媒体网络犯罪对抗巴布亚恐怖主义行为
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.707
None Sunaryo Mad Arab, None I.B. Putra Jandhana, None Ade Muhammad, None Muhammad Ihsan
On various social media platforms, including Instagram in Indonesia, hate speech is often found. This phenomenon can lead to various online criminal acts or Cyber Crime, such as harassment, stalking, doxxing, and solicitation of violence. Armed Criminal Groups (KKB) also use the internet and social media as part of their struggle, so this form of cyber crime can be at risk of developing into cyber warfare. Regulation of the Chief of National Police No: SE/6/X/2015 states that hate speech includes insults, defamation, blasphemy, provocation, incitement, or the spread of fake news. Social media is also a source of news about hoaxes and racial discrimination against Papuans and non-Papuans. This can be used by the KKB to spread hoaxes and justify the acts of violence they committed against indigenous Papuans (OAP) and non-Papuans who were victims in the conflict.
在各种社交媒体平台上,包括印度尼西亚的Instagram,经常可以发现仇恨言论。这种现象可能导致各种网络犯罪行为或网络犯罪,如骚扰、跟踪、追踪、怂恿暴力等。武装犯罪集团(KKB)也利用互联网和社交媒体作为其斗争的一部分,因此这种形式的网络犯罪可能有发展成网络战的风险。第SE/6/X/2015号国家警察局长条例规定,仇恨言论包括侮辱、诽谤、亵渎、挑衅、煽动或传播假新闻。社交媒体也是针对巴布亚人和非巴布亚人的骗局和种族歧视的新闻来源。这可以被KKB用来散布谎言,并为他们对土著巴布亚人(OAP)和非巴布亚人的暴力行为辩护,这些人是冲突中的受害者。
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引用次数: 0
Defense Diplomacy in Peace Time to Strengthening Military Partnership and Enhancing Defense Capabilities between Indonesia and France through the Acquisition of Rafale Jets 和平时期的国防外交:通过采购阵风战机加强印尼和法国之间的军事伙伴关系和提高防御能力
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.712
None Styawati, Ika Hijria, None Almubaroq, Hikmat Zakky, None Rishdianto, Agung, None Duarte, Editha P
Defence diplomacy, also referred to as military diplomacy, involves the peaceful utilization of armed forces to enhance a nation's diplomatic relations and advance its global objectives. This is achieved through various means such as officer exchanges, joint training initiatives, cultural interactions, and reciprocal naval visits, among others. This abstract explores the significance of defense diplomacy during times of peace in strengthening military partnerships and enhancing defense capabilities between Indonesia and France, with a specific focus on the acquisition of Rafale jets. Defense diplomacy serves as a crucial tool for fostering international relations and promoting regional stability. The procurement of advanced military aircraft such as the Rafale jets not only bolsters Indonesia's defense capabilities but also deepens the bilateral defense cooperation between the two nations. This research will use qualitative research methods. This research was conducted using a qualitative descriptive research approach utilizing the literature review method. The literature review was performed by the researcher by utilizing various secondary data sources such as books, journal articles, press releases, news articles, as well as institutional websites. The abstract highlights the benefits of the Rafale jets in terms of their advanced technology, versatility, and interoperability, enabling Indonesia to address various security challenges effectively. Moreover, it emphasizes the positive impact of this strategic acquisition on defense industry collaboration, technology transfer, and human capital development. By strengthening military partnerships and enhancing defense capabilities through the acquisition of Rafale jets, Indonesia and France can pave the way for mutually beneficial and sustainable defense cooperation, contributing to regional security and stability.
国防外交,也被称为军事外交,涉及和平利用武装力量来加强一个国家的外交关系和推进其全球目标。这是通过军官交流、联合训练、文化交流、海军互访等多种方式实现的。本文探讨了和平时期国防外交在加强印尼和法国之间的军事伙伴关系和增强防务能力方面的意义,并特别关注了阵风战机的采购。国防外交是培育国际关系、促进地区稳定的重要手段。采购先进的军用飞机,如阵风战斗机,不仅增强了印尼的防御能力,而且加深了两国之间的双边防务合作。本研究将采用定性研究方法。本研究采用文献回顾法的定性描述性研究方法进行。文献综述是由研究者通过利用各种二手数据源,如书籍、期刊文章、新闻稿、新闻文章以及机构网站进行的。摘要强调了阵风战斗机在先进技术、多功能性和互操作性方面的优势,使印度尼西亚能够有效应对各种安全挑战。此外,它强调了这一战略收购对国防工业合作、技术转让和人力资本发展的积极影响。通过加强军事伙伴关系和通过购买阵风战机提高防务能力,印尼和法国可以为互利和可持续的防务合作铺平道路,为地区安全与稳定做出贡献。
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引用次数: 0
The Strong Influence of Pancasila Values in Indonesia in the Moral Shift Against the Paradigm of Science and Technology Development in the Era of the Industrial Revolution 4.0 潘卡西拉价值观对印尼工业革命4.0时代科技发展范式道德转变的强烈影响
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.697
None M Ichsan Syirait Ramadhan, None I Gede Sumertha, None Eri R Hidayat, None Pujo Widodo, None Herlina JR Saragih
Shifts in morals or human behavior are inseparable from the paradigm of the development of science and technology, especially in the 4.0 revolution era. Various countries around the world are competing to continue to develop science and technology to be able to compete with various countries and complement the interests of their respective countries. However, over time, developments that should lead to positive things have become negatively biased as a result of being used by a handful of people to fulfill their personal or group interests. Cases of fraud, bullying, spreading fake news, etc, that utilize technology also cause a moral shift to occur. Indonesia, as a country that has a diversity of ethnicity, language, and customs is very vulnerable to being consumed by this. The presence of Pancasila as the ideology of the Indonesian nation can to filter all possibilities that occur as a result of the paradigm of scientific and technological development. Pancasila is formulated by various opinions from different backgrounds. So that Pancasila is considered as a unifier and glue of the diversity of Indonesian society. In addition, Pancasila is also used as a guideline and way of life for the nation both in formulating law and other rules, so that Pancasila is considered a national ideology that will not be eroded by the paradigm of the development of both science and technology.
道德或人类行为的转变与科技发展的范式密不可分,尤其是在4.0革命时代。世界各国都在竞相继续发展科学技术,以便能够与各国竞争,并补充各自国家的利益。然而,随着时间的推移,应该导致积极的事情的发展已经成为负面偏见的结果,被少数人用来实现他们的个人或群体利益。利用技术的欺诈、欺凌、传播假新闻等案件也会导致道德转变。印度尼西亚作为一个种族、语言和习俗多样化的国家,很容易被这种现象所吞噬。潘卡西拉作为印度尼西亚民族的意识形态的存在可以过滤由于科学和技术发展范式而发生的所有可能性。Pancasila是由来自不同背景的各种观点形成的。所以Pancasila被认为是印尼社会多样性的统一和粘合剂。此外,潘卡西拉在制定法律和其他规则方面也被作为国家的指导方针和生活方式,因此潘卡西拉被认为是一种不会被科学技术发展范式所侵蚀的国家意识形态。
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引用次数: 0
The Greenpeace's Efforts for Forest Destruction Management in Riau Province to Achieve National Security 绿色和平组织在廖内省森林破坏管理中实现国家安全的努力
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.706
None Andi Muhammad Arief Malleleang, None I Gede Sumertha KY, None Herlina Juni Risma Saragih, None Pujo Widodo
Forests in Indonesia have an essential role in the life of living things for humans, animals and plants. However, deforestation in the context of clearing land for oil palm plantations has threatened the existence of living things that depend on the forest for their lives. Luckily, some people are aware of the destructive impacts caused by deforestation. Some of these people joined non-governmental organizations affiliated with Greenpeace Indonesia. Therefore, the researchers made this study to find out how efforts have been made by Greenpeace, especially in dealing with forest destruction. This study uses qualitative research with data collection methods through interviews and literature studies. Meanwhile, in analyzing the case, they use theories and concepts: The theory of non-governmental organizations, the concept of non-violence, and the concept of national security researchers. The results of this research are the various efforts made by Greenpeace, Greenpeace's efforts in direct action without violence, and Greenpeace's efforts that have been carried out as a manifestation of national security.
印度尼西亚的森林在人类、动物和植物的生命中起着至关重要的作用。然而,在为油棕种植园清理土地的背景下,森林砍伐已经威胁到依赖森林生存的生物的存在。幸运的是,有些人意识到森林砍伐造成的破坏性影响。其中一些人加入了隶属于印尼绿色和平组织的非政府组织。因此,研究人员进行了这项研究,以了解绿色和平组织做出了哪些努力,特别是在应对森林破坏方面。本研究采用定性研究,通过访谈和文献研究等方法收集数据。同时,在案例分析中,他们运用了理论和概念:非政府组织理论、非暴力概念和国家安全研究者的概念。这个研究的结果是绿色和平组织所做的各种努力,绿色和平组织在不使用暴力的直接行动方面的努力,以及绿色和平组织作为国家安全的表现而进行的努力。
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引用次数: 0
Conflict Resolution Efforts Through The Implementation Of Inclusive Development In The New National Capital Region 在国家新首都地区实施包容性发展解决冲突的努力
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.705
None Andi Muhammad Ilham Rusali Masdar, None Puguh Santoso, None Agus Adriyanto
The relocation of the national capital to east kalimantan requires various preparations. one of them is the need for strategies from the government in various anticipation of potential conflicts that can occur in the new capital region. the relocation of the national capital triggers the creation of friction due to development between migrants and local people who have long lived. There are potential conflicts that can come from various aspects such as social, economic, cultural, political, and this will certainly affect Indonesia's national resilience in preparing for the future of the new IKN. The results of this study are in the form of potential socio-economic conflicts that are packaged in conflict sources in the form of structural conflicts, conflicts of interest, conflicts of values, psychological social conflicts, and also data conflicts in the form of the environment, customs, and livelihoods of the people in IKN. Based on this research, the concept of inclusive development can be applied by the central government by paying attention to three components, namely social structure, culture, and social processes. There are several ways that can be done as conflict resolution actions, one of which is with an inclusive development approach which certainly requires the involvement of all levels of society in the development process. The relocation of the national capital to east kalimantan requires various preparations. one of them is the need for strategies from the government in various anticipation of potential conflicts that can occur in the new capital region. the relocation of the national capital triggers the creation of friction due to development between migrants and local people who have long lived. There are potential conflicts that can come from various aspects such as social, economic, cultural, political, and this will certainly affect Indonesia's national resilience in preparing for the future of the new IKN. The results of this study are in the form of potential socio-economic conflicts that are packaged in conflict sources in the form of structural conflicts, conflicts of interest, conflicts of values, psychological social conflicts, and also data conflicts in the form of the environment, customs, and livelihoods of the people in IKN. Based on this research, the concept of inclusive development can be applied by the central government by paying attention to three components, namely social structure, culture, and social processes. There are several ways that can be done as conflict resolution actions, one of which is with an inclusive development approach which certainly requires the involvement of all levels of society in the development process.
迁都东加里曼丹需要做各种准备工作。其中之一是,政府需要对新首都地区可能发生的各种矛盾进行预测,制定战略。国家首都的搬迁引发了移民和长期居住的当地人之间发展的摩擦。潜在的冲突可能来自社会、经济、文化、政治等各个方面,这肯定会影响印度尼西亚在为新IKN的未来做准备时的国家弹性。本研究的结果是潜在的社会经济冲突的形式,这些冲突以结构性冲突、利益冲突、价值观冲突、心理社会冲突的形式包装在冲突来源中,还有以IKN人民的环境、习俗和生计形式出现的数据冲突。基于本研究,中央政府可以从社会结构、文化和社会过程三个方面来运用包容性发展的概念。有几种方法可以作为解决冲突的行动,其中之一是采取包容性发展办法,这当然需要社会各阶层参与发展进程。迁都东加里曼丹需要做各种准备工作。其中之一是,政府需要对新首都地区可能发生的各种矛盾进行预测,制定战略。国家首都的搬迁引发了移民和长期居住的当地人之间发展的摩擦。潜在的冲突可能来自社会、经济、文化、政治等各个方面,这肯定会影响印度尼西亚在为新IKN的未来做准备时的国家弹性。本研究的结果是潜在的社会经济冲突的形式,这些冲突以结构性冲突、利益冲突、价值观冲突、心理社会冲突的形式包装在冲突来源中,还有以IKN人民的环境、习俗和生计形式出现的数据冲突。基于本研究,中央政府可以从社会结构、文化和社会过程三个方面来运用包容性发展的概念。有几种方法可以作为解决冲突的行动,其中之一是采取包容性发展办法,这当然需要社会各阶层参与发展进程。
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引用次数: 0
The Effect Of Auditor Competence And Auditor Independence On Audit Quality With Auditor Ethics As A Moderating Variable 以审计师职业道德为调节变量的审计师胜任力和独立性对审计质量的影响
Pub Date : 2023-10-26 DOI: 10.55227/ijhess.v3i2.709
None Giany Nur Aprilia, None Nurul Hidayah
Financial statements that have been audited by a public accountant are more trustworthy than unaudited or unaudited financial statements. However, in recent years the quality of audits produced by public accountants has been under scrutiny by the public because there are differences in the auditor's opinion with the actual condition of the company. Auditor competence, auditor independence and auditor ethics have an important role in ensuring audit quality. This research is a quantitative study, using a survey method using purposive sampling with the respondent criteria for each KAP being 1 auditor. Data was collected using a questionnaire instrument which was measured using a Likert scale. The population of this study were auditors working at the Public Accounting Firm (KAP) in South Jakarta with active status at the OJK, totaling 76 KAPs and receiving 55 respondents to a questionnaire. The data analysis used was using the partial least squares (PLS) with the help of the SmartPLS program. The results of data analysis prove that: (1) auditor competence has a significant positive effect on audit quality with an original sample estimate of 0.369, a statistic of 3.594 and a significance <0.05, (2) auditor independence has a significant positive effect on audit quality with an original sample estimate value of 0.567, t-statistic 3.191 and significance <0.05, (3) auditor ethics can positively moderate the influence of auditor competence on audit quality with an original sample estimate value of 0.288, t-statistic 2.445 and significance <0.05, (4) and auditor ethics not can moderate the influence of auditor independence on audit quality with an original sample estimate value of -0.251, a t-statistic of 1.584 and a significance > 0.05. The practical implication of this research is to produce high audit quality, auditors must improve the competence, independence and ethics of their auditors so that the resulting audit report can be the basis for making the right decision.
经会计师审计的财务报表比未经审计或未经审计的财务报表更值得信赖。然而,近年来,由于会计师的审计意见与公司的实际情况存在差异,公众对会计师的审计质量进行了审查。审计能力、审计独立性和审计道德对保证审计质量具有重要作用。本研究是一项定量研究,采用有目的抽样的调查方法,每个KAP的受访者标准为1名审计师。使用问卷调查工具收集数据,并使用李克特量表进行测量。本研究的人口是在南雅加达的公共会计师事务所(KAP)工作的审计师,在OJK中处于活跃状态,共有76个KAP,并接受了55份问卷调查。使用的数据分析是在SmartPLS程序的帮助下使用偏最小二乘(PLS)。数据分析结果证明:(1)审计师胜任力对审计质量具有显著的正向影响,原样本估计值为0.369,统计量为3.594,显著性为<0.05;(2)审计师独立性对审计质量具有显著的正向影响,原样本估计值为0.567,t统计量为3.191,显著性为<0.05;(3)审计师职业道德能够正向调节审计师胜任力对审计质量的影响,原样本估计值为0.288。t统计量2.445,显著性<0.05,(4)和审计师职业道德不能够调节审计师独立性对审计质量的影响,原始样本估计值为-0.251,t统计量为1.584,显著性>0.05. 本研究的现实意义在于,为了产生高质量的审计,审计人员必须提高其审计人员的能力、独立性和职业道德,从而使审计报告能够成为做出正确决策的基础。
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International Journal of Humanities Education and Social Sciences
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