Results 21 to 30 of about 163,343 (337)

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

The Impact of Firm Size on the Effect of Industry Specialization, Audit Opinion and the Size of a Public Accounting Firm (KAP) on Audit Delay in Mining Companies

Asian Journal of Economics Business and Accounting, 2021
Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent.
A. Amin, Hanif Mauludin, Esty Suwitawayansari   +2 more
semanticscholar   +1 more source

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

Jurnal 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 COMPANY SIZE, PROFITABILITY, AUDIT COMMITTEE ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES

Hirarki : Jurnal Ilmiah Manajemen dan Bisnis, 2021
This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period.
Nadira Reskika, Ickhsanto Wahyudi
semanticscholar   +1 more source

PENGARUH AUDIT TENURE, AUDITOR INDUSTRY SPECIALISATION, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY

Jurnal Paradigma Akuntansi, 2023
This research aims to examine the relationship of Audit Tenure, Auditor Industry Specialisation, and Audit Firm Size to Audit Quality. The objective is to analyze the direction and influence between Audit Tenure, Auditor Industry Specialisation and Audit Firm Size to Audit Quality. This study uses a infrastructure company listed on IDX during 2016-2019
Stephanie Angeline, Susanto Salim
openaire   +1 more source

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

Iranian 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

Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay

, 2021
This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 ...
M. Annisa, Ruth Samantha Hamzah
semanticscholar   +1 more source

Comprehensive dataset for corporate governance in Oman: Data for a three-level quality assessment of corporate governance

Data in Brief, 2020
This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah, Khaled Salmen Aljaaidi, Ehsan Saleh Almoataz   +2 more
doaj   +1 more source

Pengaruh Independensi, Audit Tenure, dan Firm Size Terhadap Kualitas Audit

JABKO: Jurnal Akuntansi dan Bisnis Kontemporer, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh independensi, audit tenure, dan firm size terhadap kualitas audit. Penelitian ini menggunakan jenis penelitian kuan­ti­ta­tif dengan meng­gu­nakan data sekunder. Ana­lisis yang di­gu­na­kan pada penelitian ini yaitu analisis regresi logistic.
Wahyu Setyo Ningsih, Baihaqi Fanani
openaire   +1 more source

The Role of Corporate Governance in Firm Performance

SHS Web of Conferences, 2017
The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI).
Naimah Zahroh, Hamidah
doaj   +1 more source