Results 21 to 30 of about 4,959 (165)
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
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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
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Unveiling Factors Affecting Audit Fees: Characteristics Of Firms And Public Accounting Firms
JAS (Jurnal Akuntansi Syariah)This study examines the effect of leverage, firm size, profitability, audit firm size, and audit tenure on audit fees. Using quantitative analysis, cross-sectional data from 281 companies listed on the IDX in 2022 were analyzed through purposive sampling
Irwan Adimas Ganda Saputra +4 more
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El Muhasaba: Jurnal Akuntansi, 2014 Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm ...
Fauziah Wahyuning Tias +1 more
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Audit Delay: Firm Size, Solvability, And Profitability
Jurnal Paradigma Akuntansi, 2021 The purpose of this research is to determine the effect of firm size, solvability, and profitability on audit delay on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The independent variables in this research are firm size, solvability, and profitability. While the dependent variable is audit delay.
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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi dan Auditing, 2014 This study aimed to examine the effect of audit committee and firm characteristics against the possibility of fraudulent financial reporting. Audit committee characteristics examined by an independent audit committee, audit committee financial expertise,
Andrian Budi Prasetyo
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Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba
Jurnal Akuntansi Indonesia, 2020 This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the ...
Nazila Alfiyasahra +1 more
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Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening
JAS (Jurnal Akuntansi Syariah), 2021 This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable.
Tri Neliana, Rina Destiana
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Audit delay, corporate operational complexity, and Computer-Assisted Audit Techniques (CAATs)
Jurnal Akuntansi dan Auditing IndonesiaThis study analyzes the impact of corporate profitability, corporate leverage, firm size, firm age, and the use of Computer-Assisted Audit Tools (CAATs) on audit delay.
Lia Dahlia Iryani +3 more
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The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality
Accounting Analysis Journal, 2020 The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of ...
Indah Kurniasih, Kiswanto Kiswanto
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