Results 31 to 40 of about 4,959 (165)

Comparative Study of Environmental Disclosure in Indonesia and Malaysia: Testing Company Characteristics

open access: yesJurnal Riset Akuntansi Terpadu, 2021
There are two purposes of this study. The first is to compare the environmental disclosure practices in the annual report of Indonesian and Malaysian manufacturing companies.
Rudi Zulfikar
doaj   +1 more source

AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA

open access: yesJurnal Akuntansi Indonesia, 2016
This study aimed to analyze the effect of firm size, firm size, solvency, and profitability to the audit delay. This study uses secondary data obtained from the Indonesia Stock Exchange.
Liki Melati, Ardiani Ika Sulistyawati
doaj   +1 more source

PENGARUH ASIMETRI INFORMASI, KUALITAS AUDIT, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2018-2022

open access: yesRiset Akuntansi
This study aims to analyze the effect of information asymmetry, audit quality, audit committee and firm size on earnings management. The object of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period ...
Nurhafifah Nurhafifah   +2 more
doaj   +1 more source

The Influences of the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Company Size toWDP Opinion

open access: yesAccounting Analysis Journal, 2019
The research is aimed to examine the effect of board of commissioners, board of directors, audit committee, managerial ownership, and firm size on receiving qualified audit opinion. Population of this research are 198 companies in infrastructure, utility,
Siti Munifah, Dhini Suryandari
doaj   +1 more source

PENGARUH AUDIT TENURE, FIRM SIZE DAN FIRM AGE TERHADAP AUDIT DELAY

open access: yesDinamika: Jurnal Manajemen Sosial Ekonomi
The purpose of this study is to determine the effect of audit tenure, firm size and firm age on audit delay. The research covers 48 real estate companies on the Indonesia Stock Exchange from 2019 to 2021, purposive sampling techniques. By using the SPSS v24 tool to perform multiple linear regression analysis.
Bambang Widjanarko Susilo   +3 more
openaire   +1 more source

The perceptions of external auditors on the relationship between audit fees and audit quality

open access: yesCogent Business & Management, 2022
Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators ...
Hasan Mansur   +3 more
doaj   +1 more source

PENGARUH LEVERAGE, UMUR PERUSAHAAN, PROFITABILITAS, FIRM SIZE, AUDIT FIRM SIZE TERHADAP VOLUNTARY DISCLOSURE

open access: yesINVENTORY: JURNAL AKUNTANSI, 2019
<p><em>Changes in economic conditions affect the business world, therefore companies must be more transparent in disclosing company information. The limitation of this research problem is the scope of information including Voluntary Disclosure while the information presented is leverage, age of the company, profitability, firm size and ...
Fahma Dewi Firmaningtyas   +1 more
openaire   +2 more sources

Audit Pricing Determinants in the Jordanian Banking Sector: Transaction Cost Perspective

open access: yesJournal of Accounting and Finance in Emerging Economies, 2019
The study aimed to investigate the relationship between TC and audit pricing after controlling other determinants. It redounds on how the control variables (firm size, firm financial performance, firm capital structure, and firm complexity) will impact ...
Munther Al-Nimer
doaj   +1 more source

EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA

open access: yesGusau Journal of Accounting and Finance
The study examines the effect of audit compliance parameters on the regulatory filing timeliness of some selected listed companies in Nigeria. Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the
Maarufah Abdulmalik Mohammed, Ph.D   +3 more
doaj   +1 more source

INTERACTIVE EFFECT OF AUDIT FIRM AND AUDIT COMMITTEE MEDIATED BY AUDIT PROCESS ON FRAUDULENT FINANCIAL REPORTING RISKS OF LISTED FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2021
The study examines the Interactive Effect of Audit Firm and Audit Committee Mediated by Audit Process on Fraudulent Financial Reporting Risks of Listed Firms in Nigeria. The population of staff working in audit firms in Nigeria is unknown.
Kabiru Sani Aminu   +3 more
doaj  

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