PENGARUH KARAKTERISTIK KOMITE AUDIT, KOMPENSASI EKSEKUTIF DAN KOMPLEKSITAS AUDIT TERHADAP BIAYA AUDIT PERUSAHAAN [PDF]
, 2017 This study was aimed to examine the influence of audit committee characteristics, executive compensation, and audit complexity toward the corporate audit fee.
FUAD, Fuad, NUGROHO, Dani Angga
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Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +4 more
wiley +1 more source
Audit committee characteristics and earnings management practices
Journal of Economics, Business & Accountancy Ventura, 2019 This study revisits the effectiveness of the audit committee independence and expertise in preventing earnings management practices. Studies in other studies with relatively stricter regulations showed the audit committee independence was effective to ...
Melinda Lydia Nelwan +1 more
doaj +1 more source
Dimensions of the AI Divide: Digital Inequality and Psychological Consequences
AI &Innovation, EarlyView.ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley +1 more source
PENGARUH KOMITE AUDIT INDEPENDEN, KEAHLIAN KOMITE AUDIT, DAN PERTEMUAN KOMITE AUDIT TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan yang Terdaftar di Carbon Disclosure Project Nordic Tahun 2015) [PDF]
, 2018 This study aims to obtain empirical evidence and analyze the influence of independent audit committees, audit committee expertise and audit committee meetings on carbon emissions disclosure in the company.
CHARIRI, Anis +1 more
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AI &Innovation, EarlyView.ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley +1 more source
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS (Studi Empiris Pada Perusahaan Sektor Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2015) [PDF]
, 2017 This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning
ANGGRIANI, Vivi, ISGIYARTA, Jaka
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American Journal of Community Psychology, EarlyView.Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source
PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA
Jurnal Riset Akuntansi dan Bisnis Airlangga, 2018 This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit ...
Kadek Trisna Dwiyanti, Meyta Astriena
doaj +1 more source
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT, STRUKTUR KEPEMILIKAN DAN RASIO LEVERAGE TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE [PDF]
, 2017 This study examines the association between audit committee characteristics, ownership structure and leverage ratio to voluntary corporate governance disclosure.
OCTOSSA, Faiz, SUDARNO, Sudarno
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