Results 81 to 90 of about 192,805 (309)

PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survey Pada 10 Kantor Akuntan Publik yang Terdaftar di Otoritas Jasa Keuangan Kota Bandung) [PDF]

open access: yes, 2016
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Independensi Auditor dan Besaran Fee Audit terhadap Kualitas Audit. Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas dan reliabilitasnya.
Husni Rizkapi, 114020192
core  

Is the well‐known phrase ‘small is beautiful’ true of small transnational education institutions?

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The purpose of this research is to consider the potential attractiveness of operating a small international branch campus (IBC). Drawing upon resource‐based and legitimacy theories, we examine the strengths, weaknesses, opportunities and threats associated with the business model that is based on having a small institution size.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

‘It's all very well having a diverse curriculum, but if there is no curriculum, it can be as diverse as you like’: Precarity and decolonising in the neoliberal UK higher education system

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Drawing upon interview research across two academic departments as part of the early stages of a ‘decolonise the curriculum’ initiative at a Southern UK university, this study highlights a growing gulf between policy and practice in efforts to address systemic racial inequalities in UK universities. A reliance upon precarious labour, a culture
Triona Fitton   +4 more
wiley   +1 more source

PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN KEPEMILIKAN MANAJERIAL TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]

open access: yes, 2016
This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variabel in this research is the external auditor fee.
FARANDY, Rangga Danang, RATMONO , Dwi
core  

Pengaruh Etika Auditor, Pengalaman Auditor, Dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Pekanbaru

open access: yesJAS (Jurnal Akuntansi Syariah), 2018
Auditor sebagai suatu profesi sangat berkepentingan dengan kualitas jasa yang diberikan agar jasa yang diberikan tersebut dapat diterima dan dipercaya oleh masyarakat.
Dariana Dariana, Rafika Triastuti
doaj  

THE PRICING OF AUDIT SERVICES: EVIDENCE FROM ROMANIA [PDF]

open access: yes
The main objective of this study is to investigate factors influencing theamount of external audit fees in Romania. Of particular interest is the examination ofthe potential effect of the client size, client complexity, and the size of the audit firmon ...
Atanasiu Pop, Oana - Raluca Iosivan
core  

Green Banking Practices, Social, Health and Environmental Disclosures and Bank Financial Performance: The Role of Innovations and Corporate Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu   +3 more
wiley   +1 more source

Faktor-faktor Penentu Tarif Biaya Audit Eksternal pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Empiris terhadap Perusahaan yang Terdaftar di Bursa Efek Indonesia) [PDF]

open access: yes, 2016
This study aims to determine the effect of political connection, CEO\u27s gender, external auditor\u27s reliance on internal auditor and firm size towards the audit fees.
Pradana, S. E. (Satria)   +1 more
core  

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

open access: yesSriwijaya International Journal of Dynamic Economics and Business, 2017
This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed
Ririn Nawalin, Indah Anis Syukurillah
doaj   +1 more source

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