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 +2 more sources
The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023 The timeliness of corporate annual financial reports is considered to be a vital factor affecting the effectiveness of information that is made available to external users.
Dr. Mohamed Ali Wahdan +2 more
doaj +1 more source
The Impact of Corporate Governance Mechanisms on Restatement of Financial Statements: An Empirical Study of the Listed Companies in Egypt [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2022 The purpose of this paper is to explore the effects of corporate governance mechanisms with particular reference to (board of director, audit committee and ownership structure) on restatements of financial statements in the Egyptian environment.
سيد سالم محمد ابو سالم ابو سالم +2 more
doaj +1 more source
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 +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]
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 +1 more source
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.
Salman, Kautsar Riza, Setyaningrum, Bety
openaire +2 more sources
Environmental Performance with Firm Size as an Intervening Variable
Jurnal 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
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY
International Journal of Application on Economics and Business, 2023 The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange.
Michelle Regina, Linda Santioso
openaire +1 more source
DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA
Jurnal 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
PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA
Riset 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