Results 41 to 50 of about 4,959 (165)

Pengujian Faktor-Faktor yang Mempengaruhi Audit Delay

Jurnal Akuntansi dan Auditing, 2013
The objective of this study is to examine factors that affect audit delay. These factors consist of company size, debt to asset ratio, disclosure of company loss, audit opinion, accountant public firm size.
Jurica Lucyanda, Sabrina Paramitha Nura'ni   +1 more
doaj   +1 more source

The moderating role of firm size on financial characteristics and Islamic firm value at Indonesian equity market

Business: Theory and Practice, 2020
This study aims to understand the moderating role of firm size on financial characteristics and Islamic firm value. Then study how the influence of firm size moderation on the relationship of financial characteristics and corporate governance with firm ...
Perdana Wahyu Santosa
doaj   +1 more source

Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba

Jurnal Ekonomi Akuntansi dan Manajemen, 2018
Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board ...
Alwan Sri Kustono
doaj   +1 more source

PENGARUH AUDIT FIRM SIZE AUDIT FEE AUDIT TENURE DAN KOMPETENSI AUDITOR TERHADAP MANAJEMEN LABA

Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2023
Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, audit fee, audit tenure, dan kompetensi auditor terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia ...
Ni Nyoman Alit Triani, Jessy Vinika Agustin   +1 more
openaire   +1 more source

Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee

Journal of Islamic Finance and Accounting, 2018
The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model.
Fisca Adhitya Nurdjanti, Wahyu Pramesti
openaire   +1 more source

Determination of External Auditor Selection

Accounting Analysis Journal, 2020
This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable.
Milla Septiana, Muhammad Khafid
doaj   +1 more source

Audit committee ownership, firm size, and audit delay: Empirical evidence from Indonesia

JIFA (Journal of Islamic Finance and Accounting), 2023
Research on audit committee ownership is still very limited, making it highly worthy of further investigation. Investors and regulators acknowledge the significance of having audited financial information that is released in a timely manner. Audit delay conducted by the auditor creates high information uncertainty for investors.
Raden Arief Wibowo, Agapito Barros
openaire   +1 more source

PENGARUH UKURAN PERUSAHAAN, LABA PERUSAHAAN, SOLVABILITAS, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2015-2017)

Jurnal Riset Akuntansi Terpadu, 2019
This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag.
Nada Lisdara, Roni Budianto, Roza Mulyadi   +2 more
doaj   +1 more source

The Effect of Non-Executive Directors and Institutional Ownership on Firm Size: The Role of Audit Committee as a Moderating Variable

Accounting Analysis Journal
Purpose: The study explores the influence of non-executive directors (NED) and institutional ownership on firm size. Additionally, it examines the role of the audit committee as a moderating variable.
Retnoningrum Hidayah, Dwi Ratmono
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN

El Muhasaba: Jurnal Akuntansi, 2014
Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance] This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance.
Putriana Salman, Nurkholis Nurkholis, Endang Mardiati   +2 more
doaj   +1 more source