Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024

Articles

• Auditee's intention to implement audit recommendations: A qualitative study based on the theory of planned behavior

  Dewi Rahandiani ⁽¹⁾, Irwan Taufiq Ritonga ⁽²⁾, Prabowo Imansantosa ⁽³⁾

  (1) Faculty of Economic and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,

  (2) Faculty of Economic and Business, Universitas Gadjah Mada, Yogyakarta, Indonesia ,

  (3) Management School, University of Liverpool, Liverpool, United Kingdom

  1-14

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  DOI : 10.28986/jtaken.v10i1.1404

  Abstract View : 557

  PDF downloads: 678
• The application of the organizational learning perspective in explaining the government's internal auditor’s role development

  Monika Yustia Wisdana ⁽¹⁾, Rijadh Djatu Winardi ⁽²⁾, Abdul Halim ⁽³⁾, Frendy ⁽⁴⁾

  (1) Ministry of Energy and Mineral Resources Republic of Indonesia, Jakarta, Indonesia ,

  (2) Faculty of Economics and Business Universitas Gadjah Mada, Yogyakarta, Indonesia ,

  (3) Faculty of Economics and Business Universitas Gadjah Mada, Yogyakarta, Indonesia ,

  (4) Nagoya University of Commerce and Business, Nagoya, Japan

  15-32

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  DOI : 10.28986/jtaken.v10i1.1565

  Abstract View : 403

  PDF downloads: 246
• A systematic review of public sector audits in Indonesia

  Iis Istianah ⁽¹⁾, Nia Pramita Sari ⁽²⁾, Vitria Indriani ⁽³⁾

  (1) Badan Pemeriksa Keuangan; Universitas Gadjah Mada, Indonesia ,

  (2) Universitas Indonesia; Universitas Gadjah Mada, Indonesia ,

  (3) Department of Accounting and Information Systems, University of Canterbury, Christchurch, New Zealand

  33-54

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  DOI : 10.28986/jtaken.v10i1.1544

  Abstract View : 666

  PDF downloads: 635
• Influence of integrity, independence, professional skepticism, and audit situation on audit opinion

  Rahma Aulia ⁽¹⁾, Agus Maulana ⁽²⁾, Taufiq Supriadi ⁽³⁾

  (1) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ,

  (2) Universitas Pembangunan Nasional Veteran Jakarta, Indonesia ,

  (3) Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia

  55-66

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  DOI : 10.28986/jtaken.v10i1.1626

  Abstract View : 409

  PDF downloads: 327
• The limited scope of BPK audit and comparison with other supreme audit institutions

  Angga Kiryaditama Putra ⁽¹⁾, Sugimin Sugimin ⁽²⁾

  (1) The Audit Board of The Republic of Indonesia, Jakarta, Indonesia ,

  (2) Department of International and European Law, Radboud University, Nijmegen, Netherlands

  67-86

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  DOI : 10.28986/jtaken.v10i1.1389

  Abstract View : 357

  PDF downloads: 448
• The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis

  Amor Marundha ⁽¹⁾, Eva Herianti ⁽²⁾, Dahlia Tri Anggraini ⁽³⁾

  (1) Faculty of Economics and Business, Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia ,

  (2) Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Jakarta, Indonesia ,

  (3) Faculty of Economics and Business, Universitas Muhammadiyah Jakarta, Jakarta, Indonesia

  87-103

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  DOI : 10.28986/jtaken.v10i1.1592

  Abstract View : 275

  PDF downloads: 185
• Accountability and fiscal transfer: The perfect duo for enhancing the regional economy

  Muhammad Rafi Bakri ⁽¹⁾, Putu Permana Bagiada ⁽²⁾, Ni Luh Rosinta Yogantari ⁽³⁾, Luh Sri Marlina ⁽⁴⁾

  (1) The Audit Board of Indonesia, Indonesia ,

  (2) The Audit Board of Indonesia, Indonesia ,

  (3) The Audit Board of Indonesia, Indonesia ,

  (4) The Audit Board of Indonesia, Indonesia

  105-122

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  DOI : 10.28986/jtaken.v10i1.1639

  Abstract View : 382

  PDF downloads: 406