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]
, 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
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Conceptualising Supply Chain Resilience Within Social Enterprises
Business Strategy and the Environment, EarlyView.ABSTRACT This research seeks to conceptualise supply chain resilience (SCRes) in a social enterprise (SE) context, focusing on SEs with a social mission to tackle food insecurity and food poverty. Despite the increasingly mature field of SCRes and awareness of the critical role SEs play in tackling social challenges such as food poverty, no studies ...
Alexander James Jones +3 more
wiley +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Pengaruh Struktur Kepemilikan terhadap Kualitas Audit dengan Variabel Moderasi Imbalan Audit [PDF]
, 2017 The purpose of this study is to examine the effect of ownership structure on audit quality proxied with accrual quality and analyze the role of audit fees proxied with abnormal audit fee as a moderator in the relationship influence the ownership ...
Kiswara, E. (Endang) +1 more
core +3 more sources
PENGARUH RISIKO AUDIT, UKURAN PERUSAHAAN, DAN MANAJEMEN LABA TERHADAP AUDIT FEE [PDF]
, 2017 This study aimed to examine the effect of audit risk, the size of the company, and the management of the Audit Fee income on companies listed in the Indonesia Stock Exchange. Audit Fee is the amount of charge that can be affected by several factors where
GHOZALI, Imam, SHAFIRA, Adelina Rizky
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Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Pengaruh rotasi auditor, audit fee, audit Tenure, client importance, dan auditor Spesialisasi industri terhadap kualitas audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaPeriode 2011-2014) [PDF]
, 2016 The objective of this study is to test the effect of auditor rotation, audit fee, audit tenure, client importance, and industrial auditor. Based on the literature review, it is suspected that the auditor rotation, audit fee, audit tenure, client ...
, Dra. Rina Trisnawati, Ak., M.Si. +1 more
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ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Analisis karakteristik kunci yang mempengaruhi kualitas audit
Jurnal Akuntansi, 2018 The aim of this research was to get the empirical evidence about the effect of professionalism, integrity, and audit fee on quality audit. This research uses causal-comparative method with primary data that acquired from the distribution of ...
Wiwi Idawati
doaj +1 more source
Pengaruh Pengendalian Intern dan Lamanya Waktu Audit terhadap Fee Audit (Studi Kasus pada Kap Kota Jambi dan Palembang) [PDF]
, 2011 Penelitian ini berjudul Pengaruh Pengendalian Intern dan Lamanya Waktu Audit Terhadap Fee Audit (Studi Kasus Pada KAP Kota Jambi dan Palembang).
Herawati, N. (Netty)
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