Results 31 to 40 of about 706 (213)
Jurnal 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
Advanced Science, EarlyView.Lipid metabolic stress triggers ferroptosis in PDLSCs through the GSK3β/NRF2 pathway, thereby aggravating periodontal bone loss. Upregulated GSK3β promotes NRF2 ubiquitination and proteasomal degradation via β‐TrCP, suppressing NRF2 nuclear translocation and antioxidant target expression.
Yuxiao Zhang +11 more
wiley +1 more source
AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN : ANALISIS DAN FAKTOR-FAKTOR PENENTUNYA
Jurnal 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
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
doaj +1 more source
Artificial intelligence and auditing in small‐ and medium‐sized firms: Expectations and applications
AI Magazine, 2022 AbstractAuditing is a field of expertise often mentioned as being ripe for automation using artificial intelligence methods at all levels of operations. Primarily, the application of artificial intelligence (AI) in the auditing profession is done by and for large organizations, leveraging large datasets. While AI approaches for big data are continually
Rikhardsson, Pall +3 more
openaire +3 more sources
Advanced Energy Materials, EarlyView.This study investigates the feasibility of scaling up Prussian White (PW)‐based cathode manufacturing at a pilot scale. Through careful PW dehydration combined with optimized aqueous processing, we report the stepwise development of industrially relevant 1 Ah pouch cells and evaluate their performance under various conditions.
Faduma M. Maddar +7 more
wiley +1 more source
Riset AkuntansiThis 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
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
doaj +1 more source
International Journal of Recent Technology and Engineering (IJRTE), 2019 Audit delay is the lag in completing an audit report by the auditor. Audit delay causes financial statements to be inhibited for publication. This causes the users of financial statements to wait longer to be able to use financial statements as a tool in decision making. The purpose of this research is to empirically examine the effect of company size,
Bambang Leo Handoko* +2 more
openaire +1 more source
Audit firm size, public ownership, and firms' discretionary accruals management [PDF]
The International Journal of Accounting, 2003 Abstract In this study, we developed and tested three hypotheses concerning earnings management in Belgium (i.e., a continental European environment). The three hypotheses are about: (1) income smoothing, (2) Bix Six auditors, and (3) public ownership. The study is motivated by the finding by Becker, DeFond, Jiambalvo, & Subramanyam [Contemp. Account.
Heidi Vander Bauwhede +2 more
openaire +1 more source