Results 81 to 90 of about 181,157 (204)

PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]

open access: yes, 2017
This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee.
ACHMAD , Tarmizi   +1 more
core  

Ownership Structure and Profitability: The Moderating Effect of Audit Committee Financial Expertise [PDF]

open access: yesThe Journal of Social Sciences Research, 2018
Lower profitability leads to the undercapitalization problem which leads to low of retained earnings, and consequently to over-dependence on debt financing, rather than with internally generated equity. This paper examined the moderating effect of audit committee financial expertise on the relationship between ownership structure and profitability of ...
openaire   +1 more source

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics

open access: yesInternational Journal of Financial Studies
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management.
Ayman Shehadeh   +3 more
doaj   +1 more source

Pengaruh Efektivitas Komite Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan [PDF]

open access: yes, 2017
The objective of the study are to examine the effect of audit committee effectiveness and the timeliness of financial reporting on manufacturing companies, which listed on Indonesia Stock Exchange in 2012-2014. The audit committee effectiveness based on
Hastuti, J. (Juwita)   +1 more
core  

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA [PDF]

open access: yes, 2017
This research aims to analyze the effect of audit committee characteristics and external auditor quality on earnings management. The audit committee characteristics analyzed in this research are audit committee size, audit committee expertise, the number
LAKSITO, Herry, SIHOMBING, Margareth A R
core   +1 more source

KARAKTERISTIK KOMITE AUDIT, KUALITAS AUDITOR, DAN FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 - 2012) [PDF]

open access: yes, 2016
This study aims to obtain empirical evidence and to analyze the effect of audit committee characteristics such as independence, financial expertise, and amount of audit committee’s meetings and also external auditor’s quality on the likelihood of ...
CHARIRI, Anis, RAHMADHALINA, Cichi
core  

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP REAL EARNINGS MANAGEMENT (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014) [PDF]

open access: yes, 2016
This research aims to investigate the influence of audit committee characteristics in relation to real earnings management. Audit committee characteristics in this research refers to research conducted by Sun et al.
LAKSITO, Herry, WULANDARI, Rizky Cahya
core  

PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI [PDF]

open access: yes, 2015
The aim of this study is to examine the influence of managerial ownership on voluntary disclosure with audit committee effectiveness as a moderating variable.
AINI, Pratiwi Nurul   +1 more
core   +1 more source

The moderating role of board gender diversity on the association between audit committee attributes and integrated reporting quality

open access: yesFuture Business Journal
Purpose The main objective of the research is to examine the influence of audit committee attributes on the integrated reporting quality (IRQ) and to investigate whether this association is moderated by board gender diversity in the manufacturing and non-
Mohamed Samy El-Deeb, Lana Mohamed
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT, KOMPENSASI EKSEKUTIF DAN KOMPLEKSITAS AUDIT TERHADAP BIAYA AUDIT PERUSAHAAN [PDF]

open access: yes, 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
core  

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