Results 21 to 30 of about 38,913 (266)

The Effect of Leverage, Profitability and The Audit Committee on Audit Delay With Company Size as a Moderated Variables

open access: yesDinasti International Journal of Economics, Finance & Accounting, 2021
The purpose of this study is to analyze the influence of leverage, profitability and audit committee on audit delays in property and real estate building companies listed on the Indonesia Stock Exchange for the period 2014-2018. With 29 samples. The research methodology is by descriptive quantitative method by using panel data that combines time series
Corry Kristanti, Hadri Mulya
openaire   +1 more source

An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2015
The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject.
Hossien Fakhari   +2 more
doaj   +1 more source

Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia

open access: yesAccounting and Management Journal, 2023
This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
doaj   +1 more source

Audit Committee Effectiveness Among Malaysian Listed Companies

open access: yesMalaysian Management Journal, 2020
This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs.
Shamsul Nahar Abdullah   +1 more
doaj   +1 more source

Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia

open access: yesJIFA (Journal of Islamic Finance and Accounting), 2023
Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors.
Raden Arief Wibowo, Agapito Barros
openaire   +1 more source

Audit Committee Effectiveness in Family & Non Family Firms Listed in Tehran Stock Exchange [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2021
The Different ownership structure and remarkable increase of family-owned firms in recent years, necessitate doing numerous studies. Therefore, this study investigates effectiveness of audit committee in these types of firms compared to other firms.
Seddighi Roohollah, mahdi mahannejad
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

ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2013
This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj   +1 more source

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

Impact of Corporate Governance Mechanisms on Financial Performance of Hotel Companies: Empirical Evidence from India. [PDF]

open access: yesAfrican Journal of Hospitality, Tourism and Leisure, 2019
This study examined the impact of corporate governance mechanisms on financial performance of Indian hotel companies. The analysis was based on balanced panel data over a period ranging from 2013/2014 to 2015/2016 for 30 Indian hotel companies listed on ...
Eissa A. Al‐Homaidi   +3 more
doaj  

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