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D. Kurniawan

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Open access Aug 2026

Risk Management and Auditor Competence Associated with Risk-Based Internal Audit Effectiveness: Audit Quality as Moderator in an Indonesian SOE

This study examines the associations between risk management and auditor competence with risk-based internal audit (RBIA) effectiveness and tests whether audit quality moderates these relationships in an Indonesian state-owned enterprise (SOE) subholding operating in port and maritime services. A sequential explanatory...

D. Kurniawan, Driana Leniwati · 0 citations

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