Results 21 to 30 of about 22,847 (268)

DETERMINASI KARAKTERISTIK KOMITE AUDIT DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS STUDI EMPIRIS PERUSAHAAN SEKTOR JASA YANG TERDAFTAR DI BEI TAHUN 2010-2012

open access: yesJurnal Akuntansi Indonesia, 2014
Financial distress is a condition where a company cannot meet or has difficulty paying off its financial obligations to its creditors. In financial case, corporate governance parties who had an effect on financial distress is the audit committee.
Duwi Setiyani
doaj   +1 more source

The Effect of Audit Committee Meetings, Profitability, and Foreign Ownership on Intellectual Capital

open access: yesInternational Journal of Application on Economics and Business, 2023
This study aims to obtain empirical evidence regarding the factors that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The number of companies as the research sample was 34 manufacturing companies which were selected through purposive sampling technique with predetermined criteria ...
Nurainun Bangun   +2 more
openaire   +1 more source

The influence of corporate governance and voluntary ethics disclosure on fraudulent financial reporting during the COVID-19 pandemic [PDF]

open access: yesBanks and Bank Systems
Effective governance is crucial in enhancing public and investor trust by ensuring that the financial statements issued by banks are accurate. This is achieved through the implementation of active anti-fraud measures in relation to voluntary ethical ...
Helmi Yazid   +3 more
doaj   +1 more source

Moderator Effect of Audit Committee on Earnings Management and Board Diversity

open access: yesInternational Journal of Management, Finance and Accounting, 2023
This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange.
Mohammed Ibrahim   +2 more
doaj   +1 more source

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia)

open access: yesKeberlanjutan, 2016
This research aims to determine the effect of characteristic of audit committee consists of independence, competence, frequency of meeting, the size of the audit committee, tenure of audit committe, and multiple directorship of audit committee on the ...
Sukarno Sukarno
doaj   +1 more source

Factors Affecting the Number of Audit Committees Meetings

open access: yesبررسی‌های حسابداری و حسابرسی, 2022
Objective: The Audit Committee, as one of the corporate governance oversight committees in listed companies, has become a very important factor in the financial reporting process to increase the credibility of financial reports. Therefore, the audit committee needs to hold meetings to perform its duties, and so far Limited research has been done to ...
Ebrahim Abbasi   +2 more
openaire   +1 more source

Audit Committee Characteristics and Audit Fee: Evidence from Tehran Stock Exchange [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2017
Audit committee, as one of the main mechanisms of corporate governance, is obliged to examine the initial auditing program and interaction with external auditors in the process of financial reporting.
Mahmood Lari Dasht Bayaz   +1 more
doaj   +1 more source

Determinants Of Corporate Profit Management In Jakarta Islamic Index Mediated By Company Performance

open access: yesJAS (Jurnal Akuntansi Syariah), 2023
Corporate earnings management is an essential issue in business entities. The fact reveals that users of financial statements are more focused on what is stated in the financial statements rather than how the profit process is obtained.
Emy Widyastuti, Anis Rimba Utami
doaj   +1 more source

PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG? [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis.
R Wedi Rusmawan Kusumah   +1 more
doaj   +1 more source

The impact of corporate governance mechanisms and IFRS on earning management in Saudi Arabia [PDF]

open access: yesAccounting, 2021
The current research seeks to assess the influence of corporate governance mechanisms and IFRS adoption on compliance with IFRS, earning management, and financial reporting quality(FRQ).
Hashed, Abdulwahid A.   +1 more
doaj   +1 more source

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