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The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay [PDF]
Jurnal Economia, 2021 : This study aims to measure company size, company audit size, profitability, solvency and public ownership toward audit delay. It is an explanatory study with a quantitative approach.
Katherine Handayani Ubwarin +2 more
doaj +3 more sources
The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality
Ilomata International Journal of Tax and Accounting, 2023 This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling.
Kautsar Riza Salman, Bety Setyaningrum
semanticscholar +5 more sources
Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay
Jurnal Akuntansi, 2022 This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX)
Oktariansyah Oktariansyah +2 more
doaj +3 more sources
INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 This research was conducted to determine the effect of audit quality tested with three variables, namely Audit Firm Specialization, Audit Firm Size, and Audit Firm Tenure on earning management.
Praananta O.W.
doaj +2 more sources
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?
Australasian Business, Accounting and Finance Journal, 2023 The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause losses.
Suryani, Elly +4 more
openaire +3 more sources
The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality [PDF]
The Indonesian Accounting Review, 2019 This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the
Desi Frida Priyanti +1 more
openaire +3 more sources
International Journal of Recent Technology and Engineering (IJRTE), 2019 Audit delay is the lag in completing an audit report by the auditor. Audit delay causes financial statements to be inhibited for publication. This causes the users of financial statements to wait longer to be able to use financial statements as a tool in decision making. The purpose of this research is to empirically examine the effect of company size,
Bambang Leo Handoko* +2 more
openaire +2 more sources
Does audit firm size contribute to audit quality? Evidence from two emerging markets
, 2014 This study investigated whether the Big N audit firms in emerging markets can provide audits of high quality and mitigate information risk, by comparing the audit quality of Big N audit firms in Taiwan with those in China.
Chen-Chin Wang +2 more
openalex +3 more sources
Audit Firm Tenure, Audit Firm Size and Audit Quality
GATR Global Journal of Business Social Sciences Review, 2014 Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina
openalex +3 more sources
Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia
JIFA (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
openalex +3 more sources