Results 1 to 10 of about 4,959 (165)

The Influence of Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership on Audit Delay [PDF]

open access: yesJurnal 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   +2 more sources

Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay

open access: yesJurnal 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   +1 more source

INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 [PDF]

open access: yesRussian 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   +1 more source

Environmental Performance with Firm Size as an Intervening Variable

open access: yesJurnal Presipitasi, 2022
Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP).
Retnoningrum Hidayah   +6 more
doaj   +1 more source

PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA

open access: yesRiset Akuntansi, 2021
This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018.
Asih Machfuzhoh
doaj   +1 more source

Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter?

open access: yesAtestasi : Jurnal Ilmiah Akuntansi, 2022
This study investigates and discusses the effect of audit tenure, firm size, audit fees, and competence on audit quality in 2020. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, with a sample of 535 companies originating from 9 industrial sectors.
Roselita Ramadhani Abidin   +1 more
openaire   +1 more source

DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA

open access: yesJurnal Benefita, 2018
The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee ...
Edi Edi, Michell Michell
doaj   +1 more source

Opini Audit Pemoderasi Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komite Audit Terhadap Ketepatanwaktuan

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2019
The purpose of this research is to find the role of audit opinion as a moderator of the effects of profitability, firm size, institutional ownership, and audit committee on the timeliness of financial reporting on manufacturing companies listed on the ...
Fadhli Azhari, Muhammad Nuryatno
doaj   +1 more source

The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality [PDF]

open access: yesThe 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   +2 more sources

The Pricing of Auditor Market Power: Evidence from Iran [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2017
This study examines audit pricing in an emerging audit market characterized by increasing competition but segmented by the continued presence of a government audit firm, and the exclusion of international audit firms. Using traditional audit fee modeling,
Masoud Azizkhani, Mina Kavoosi
doaj   +1 more source

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