1 10 17 https://repository.horizon.ac.id/files/original/bf466b86072eb4ce91b2be403a4abc78.pdf c4ba2af459f3ee7454ec8ffc75b26c1b Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Increasing Costs For Development of Air Force Plane on The Financial Stability of Bank Indonesia (BI) In The Defense Budget Subject The topic of the resource Aircraft, Indonesian Air Force, Budget, Defense Description An account of the resource The Indonesian Air Force is directed to increase the fleet of fighter aircraft and radar units to meet Indonesia's air defense needs. Fulfilling air defense needs, especially the construction of Indonesian Air Force aircraft, requires a budget allocation from the government. Policies regarding budget allocations and their implementation certainly require more complex policies. Therefore, it is necessary to map and identify the Increased Cost of Aircraft Development for the Indonesian Air Force on the Financial Stability of Bank Indonesia (BI) in the Defense Budget. This type of research is qualitative with the method of observation, interviews and document studies. Data analysis was carried out interactively descriptive until saturated using the trangulationmethod. The results of the study indicate that the source of the TNI AU's defense budget comes from the APBN which is sourced from GDP, grants and foreign loans. The dynamics of increasing the defense budget in the procurement of TNI-AU aircraft depend onthe dynamics of threats, availability of resources and government policies. The projected increase in the Indonesian Air Force's defense budget tends to fluctuate with an average budget change in 2018-2021 of 42%. The procurement of Indonesian Air Force aircraft is also projected to increase as a way to maintain the sovereignty of the Republic of Indonesia in accordance with the dynamics of the strategic environment. The defense budget affects and is influenced by the financial stability of Bank Indonesia,particularly the APBN, GDP and economic growth. Creator An entity primarily responsible for making the resource Khaerudin1, Anton Iman Santosa2,Bambang Kustiawan3, Arifa F.Z. Muna Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2340/1552 Publisher An entity responsible for making the resource available Republic of Indonesia Defense University Date A point or period of time associated with an event in the lifecycle of the resource 27February2024 Contributor An entity responsible for making contributions to the resource khaerudin@idu.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/b726c7716a0459a91c2d11aed586668b.pdf 3b3c2f4731838930644708f9fa4356b9 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Global Perspectives on Financial Dynamics: Insights into the Interconnected Realms of Economics, Finance, and Accounting Subject The topic of the resource Financial Dynamics, Global Perspectives, Interconnected Realms Description An account of the resource In today's increasingly interconnected global economy, understanding the dynamics of financial systems is paramount. This articledelves into the intricate interplay between economics, finance, and accounting, offering a comprehensive exploration of their global perspectives. By synthesizing existing research, this articleaims to elucidate key insights into the multifaceted nature of financial dynamics and their implications for various stakeholders.Through a systematic analysis of scholarly articles, theoretical frameworks, and empirical studies, this articleidentifies the complex relationships and dependencies among economic indicators, financial markets, and accounting practices. It examines how economic policies, market behaviors, and accounting standards influence each other in shaping the global financial landscape.Moreover, this articlehighlights the challenges and opportunities posed by globalization, technological advancements, and regulatory changes in the realms of economics, finance, and accounting. It discusses the role of emerging markets, the impact of financial innovations, and the importance of transparency and accountability in fostering financial stability and sustainable development worldwide.By synthesizing diverse perspectives and empirical findings, this articlecontributes to a deeper understanding of the interconnected dynamics driving financial systems globally. It underscores the need for interdisciplinary approaches and collaborative efforts to address the complexities and uncertainties inherent in today's financial environment, paving the way for informed decision-making and effective risk management strategies in an ever-evolving economic landscape Creator An entity primarily responsible for making the resource Muhammad Azizi1, Loso Judijanto2, Klemens Mere3, Irwan Moridu4, Muh. AbduhAnwar Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2305/1549 Publisher An entity responsible for making the resource available niversitas Muhammadiyah Date A point or period of time associated with an event in the lifecycle of the resource 27February2024 Contributor An entity responsible for making contributions to the resource muhazizi@yahoo.com Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/e084fe4050e84b80cc46094c21a3696d.pdf 8c21c331c387f16de03204e6be7454af Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Navigating Financial Landscapes: Evaluating the Interplay between Bank Health, GCG Self-Assessment, and Performance in Global Banking Institutions Subject The topic of the resource Bank Health, Corporate Governance, Performance Description An account of the resource This articleexamines the intricate relationship between bank health, corporate governance practices, and performance within the global banking sector. As financial landscapes evolve, understanding the dynamics among these factors becomes imperative for stakeholders, regulators, and investors alike.The articlesynthesizes existing literature to elucidate how bank health, as a multifaceted construct, influences corporate governance mechanisms and ultimately impacts performance metrics in global banking institutions. Itdelves into the significance of effective corporate governance, particularly through self-assessment frameworks such as Good Corporate Governance (GCG), in mitigating risks and enhancing organizational resilience.By employing a systematic literature review methodology, this study identifies key themes, trends, and gaps in current research surrounding the interplay between bank health, GCG self-assessment, and performance. It explores various dimensions including regulatory frameworks, risk management practices, and financial stability indicators to provide a comprehensive understanding of the subject matter.Furthermore, the article offers insights into potential avenues for future research and practical implications for policymakers and industry practitioners. By critically evaluating existing literature, this study contributes to the ongoing discourse on fostering transparency, accountability, and sustainability within the global banking sector.In conclusion, this articleserves as a valuable resource for academics, policymakers, and industry professionals seeking to navigate the complex terrain of global financial markets and enhance the resilience and performance of banking institutions in an ever-changing landscape Creator An entity primarily responsible for making the resource Antonius Ary Setyawan1, Klemens Mere2, Loso Judijanto3, Irwan Moridu4, Alfiana Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2304/1548 Publisher An entity responsible for making the resource available Universitas Muhammadiyah Bandung Date A point or period of time associated with an event in the lifecycle of the resource 27February2024 Contributor An entity responsible for making contributions to the resource arysetpr@stikomyos.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/28dccf771fddf5c215cbe7fa7f347ab2.pdf b8a74264cd1a16066d555fe25c2e7f21 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Intelligent Banking Chatbot: Intention to Continue ThroughMillennial Customer Satisfaction in Indonesia Using the TAMMethod Subject The topic of the resource PerceivedUsefulness,PerceivedEaseofUse,ServiceQuality,IntentiontoContinueUsingChatbot Description An account of the resource This study examines the impact of perceived usefulness and ease of use on theintentiontocontinueutilizingbankingchatbotsinIndonesia.ThesamplecomprisesGeneration Millennials enrolled in Master's degree programs in Tangerang Raya, BantenProvince. These individuals have utilized the banking chatbots MITA, VIRA, AISYAH,CINTA, and SABRINA. The sample comprised 230 individuals, and the sampling methodemployed was simple random sampling. Data collection employs a survey methodology witha questionnaire instrument. The data underwent processing utilizing path analysis techniquesfacilitated by SPSS Version 26 software. The study yielded findings indicating that bothpartialandsimultaneousjudgmentofusefulnessandeaseofusehadafavorableandsubstantial impact on customer satisfaction and intention to continue. Customer satisfactionwas discovered to impact the level of ongoing interest. Similarly, the ongoing attraction ofmillennials towards utilizing banking chatbots inIndonesia is drivenby their perception ofthe chatbots' usefulness and ease of use, with customer satisfaction as a mediating factor. Thecoefficientofdeterminationforcustomersatisfactionis74.4%,whilethecoefficientofdeterminationfor intention to continue usingchatbots is 83.2% Creator An entity primarily responsible for making the resource Humairoh1,NandanLimakrisna2,AnoesyirwanMoeins Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2277/1547 Publisher An entity responsible for making the resource available UniversitasPersadaIndonesia Date A point or period of time associated with an event in the lifecycle of the resource 27February2024 Contributor An entity responsible for making contributions to the resource humairoh.2166390042@upi-yai.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/2cf38ba1d8d44e62a3a43d6c7e11d2dd.pdf 9e7e8be315f31140be04883247c78acc Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Influence of Behaviour Finance and Demographic Factors on Investment Decision MakingThrough Risk Toleranceas Mediation Subject The topic of the resource DemographyFactor, Behavior Finance, RiskTolerance, InvestmentDecision Description An account of the resource Investment decision making is something that is inevitable and a critical moment in determining the success of an investor in making their investment.This research conductsinceinvestment decision making is very difficult to measure and seendirectly. Hence, it is necessary to identify various factors that influence investment decision making including demographic factors,behavior finance, and risk tolerance.The type of research is quantitative with a population of all capital market investors who invest in shares on the Indonesia Stock Exchange (IDX), especially the LQ45 index as well as data processing uses AMOS24.Theresults showed that demographic factorshave an influence which causing specific behavior and tolerance thresholds related to risk, which in turn affect performance and optimization in investment decision making. Investors must also be aware of the existence of behavior finance which is found in the form of behavior or actions caused by psychological factors inherent. On the other hand, the role of risk tolerance also shapes behavior patterns and planning processes related to finance which are described inrisk acceptance. Hence, the emergence of identified investor behavior will later make opportunities for momentum and investment strategies that improve the performance and success of their investments as well as the quality of excellent decision making. Creator An entity primarily responsible for making the resource ElkunnyDovir Siratan1,Tannia2,Sophia Reni Susilo3,Angelia Cristia Dewi4,Wily Dozen Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2241/1539 Publisher An entity responsible for making the resource available Bunda Mulia University Date A point or period of time associated with an event in the lifecycle of the resource 21 February2024 Contributor An entity responsible for making contributions to the resource esiratan@bundamulia.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/21f4c3fef1b10fca36b2751a709271c9.pdf eefbbc589be3715e5e4f2c62884df8e1 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Internal Audit Function and Board of Commissioners on Financial Performance With Institutional Ownership As A Moderation Variable(Study of Companies in the Financial Sector Listed on the Indonesia Stock Exchange for the Period 2020-2022) Subject The topic of the resource nternal Audit; Board of Commissioners; Institutional Ownership;Financial Performance. Description An account of the resource This study aims to examine the relationship between internal audit functions and the board of commissioners on financial performance with institutional ownership as a moderating variable. The research method involved all public banking sector companies listed on the Indonesia Stock Exchange during the period from 2020 to 2022, collecting 51 company-year observations. Based on the analysis of previous research results, it is shown that the internal audit function and the board of commissioners havea negative impact on the financial performance of the company. These findings indicate that the role of internal audit functions and boards of commissioners in providing value-added services related to financial performance in Indonesian public companies is relatively small. This research is expected to enhance the understanding of the roles of internal audit functions and boards of commissioners and to encourage the practice of internal audit functions in public financial sector companies in Indonesia to improve financial performance in their consultative roles, especially regarding ROA performance Creator An entity primarily responsible for making the resource VindaDwiChristina1,Lenggogeni2 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2251/1538 Publisher An entity responsible for making the resource available vindadwichristina@gmail.com Date A point or period of time associated with an event in the lifecycle of the resource 21 February2024 Contributor An entity responsible for making contributions to the resource vindadwichristina@gmail.com Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/0375d4937003fb94e6c91fbf6aa1c913.pdf 8056625cb9a329e6c9a325483972cbcd Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The role of Free Cash Flow as a moderating factor in Intellectual Capital Disclosure which is influenced by the Audit Committee and Audit Quality Subject The topic of the resource Audit Committee,Audit Quality, Intellectual Capital Disclosure, Free Cash Flow Description An account of the resource Intellectual Capital is all knowledge assets that can be differentiated between stakeholderresources and structural resources. This research aims to analyze the influence of the audit committee and audit quality on intellectual capital disclosure and to analyze whether there is a role for free cash flow as a moderating variable in the influenceof the audit committee and audit quality on the company's intellectual capital disclosure. This research uses a population of banking companies listed on the Indonesian capital market (BEI). This research sample consists of 30 banking companies whose datacan be used for this research with a research period of 5 (five) years, from 2017-2022 where the total analysis data units that can be processed for this research amount to a total of 150 analysis data units. This existing data was processed with the helpof statistical tools SPSS software version 26.00.By using multiple regression analysis to test the hypothesis in this research, the following research results can be produced: (1) The Audit Committee has a significant effect on Intellectual Capital disclosure; (2) Audit quality has a significant effect on Intellectual Capital disclosure; (3) Free Cash Flow moderatesthe relationship between the Audit Committee regarding Intellectual Capital disclosure; (4) Free Cash Flow moderatesthe relationship between Audit Quality and Intellectual Capital disclosure.Limitations in the research include that the audit committee is only assessed from the number of committees in the company so that in further research the audit committee can be assessed from the number of meetings held. Further research is recommended toexpand sectors other than banking to be used as research samples, such as the energy sector or other sectors in the Indonesian capital market Creator An entity primarily responsible for making the resource Merna Surjadi1*, Nurainun Bangun2, Widiayana3 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2332/1536 Publisher An entity responsible for making the resource available Universitas Bunda Mulia Date A point or period of time associated with an event in the lifecycle of the resource 19 ebruary 2024 Contributor An entity responsible for making contributions to the resource surjadimerna@gmail.com Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/6058854d108d134b56a357e4cac4e073.pdf 39f32b0cd83218470070668ae17a0098 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Financial Technology Literacy Impact on Gen-Z in Indonesia Subject The topic of the resource Financial Technology (FinTech), Trust, Generation Z Description An account of the resource The purpose of this study Financial Technology Literacy Impact on Gen-Z in Indonesia" is to investigate and understand the impact of financial technology literacy (FinTech), and trust in the financial behavior of Generation Z in Indonesia. This study used quantitative methods, where respondents came from adolescents with an age range of 17 years to 21 years ontwo campuses in Batam. Using random sampling in the distribution of questionnaires, out of 100 questionnaires distributed, only 37 questionnaires were returned, so the results of 37 questionnaires were used for data analysis.Data analysis techniques are assisted by using SPSS 24 to obtainresults to be interpreted by looking at the relationship between variables in this study. By using respondents whocame from adolescents with an age range of 17 years to 21 years in two campuses in Batam, it was stated that the variables in this study that there was a positive and significant influence between FinTech variables and Generation Z, there was a positive and significant influence between Trust variables and Generation Z, and the results of 32.4% then there was a positive and significant influence due to these three variables, The rest is not discussed in this study. The recommendation in this study is thatthe results of this study were conducted to adolescents who can be said to be GenerationZ with the object of two campuses in Batam, so it is still necessary to develop by other researchers in using and adding variables to produce research, these results provide a form of real contribution in financial research Creator An entity primarily responsible for making the resource Doni Putra Utama1, Alfonsa Dian Sumarna Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2247/1529 Publisher An entity responsible for making the resource available Politeknik Negeri Batam Date A point or period of time associated with an event in the lifecycle of the resource 18February2024 Contributor An entity responsible for making contributions to the resource Doni Putra Utama1, Alfonsa Dian Sumarna2 Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/5dc3d191e87b5002955ead9ca958b8b1.pdf 1ac49c07a1a4a341e76630622af0f0d7 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Influence of Perceptions of MSMEEntrepreneurs, Accounting Understanding and Socialization of SAK EMKMon the Application of SAK EMKM Subject The topic of the resource MSME, Perceptions of MSMEEntrepreneurs,Accounting Understanding, Socialization of SAK EMKM, Application of SAK EMKM Description An account of the resource This researchcombines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang areaIn this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature.Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur.In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneursin Bojongloa Kidulsub-district were selected from a total population of 1,641 MSME entrepreneursutilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire populationThe results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM Creator An entity primarily responsible for making the resource Taufik Hidayat1, Devyanthi Sjarif 2, Astrin Kusumawardani3, Muhamad Rizki Pratama4 Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2276/1510 Publisher An entity responsible for making the resource available Universitas Indonesia Membangun Date A point or period of time associated with an event in the lifecycle of the resource 08 February 2024 Contributor An entity responsible for making contributions to the resource taufikkeun21@student.inaba.ac.id Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text https://repository.horizon.ac.id/files/original/3d6002f0b7a1a99365def38a65aa0f46.pdf 7c606f716c9770472c10a4d0d98a08e8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 4 No. 6 (2024) Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable Subject The topic of the resource Competence, Time Budget Pressure, Professional Attitude, Role Conflict, Audit Quality Description An account of the resource Thisstudy aims to analyze the effectof competence,timebudgetpressure andprofessional attitudes of Inspectorate auditors on audit quality with role conflict as a moderating variable. The population in this study were all functional auditors who worked in the Banten Province Regional Inspectorate which consisted of 62 auditors. The sampling technique in this study was to use the census method. This technique was chosen because the researcher has a consideration that the total number of auditors at the Inspectorate of Banten Province is still relatively small and can be used as a sample entirely. The data analysis method uses descriptive analysis and multiple linear regression. Based on the results of this study indicate that competence, time budget pressure and professional attitudes of auditors have a positive effect on audit quality. In addition, role conflict is unable to moderate the relationship between competence, time budget pressure and professional attitudes of auditors with audit qualit Creator An entity primarily responsible for making the resource Sylvia Nurmawanti1,Lenggogeni Lenggogeni2, Harti Budi Yanti Source A related resource from which the described resource is derived https://dinastipub.org/DIJEFA/article/view/2242/1501 Publisher An entity responsible for making the resource available Trisakti University Date A point or period of time associated with an event in the lifecycle of the resource 01 February 2024 Contributor An entity responsible for making contributions to the resource Sylvia Nurmawanti Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text