Results 51 to 60 of about 163,343 (337)

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

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

The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

Riset Akuntansi dan Keuangan Indonesia, 2019
The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari, Ayu Aris Diyanti, Rita Wijayanti   +2 more
semanticscholar   +1 more source

MicrobeDiscover: A Knowledge Graph–Enabled AI Framework for Identifying Microbes for Inorganic Nanomaterial Biosynthesis

Advanced Science, EarlyView.
Microbial synthesis of nanomaterials (NMs) is eco‐friendly, but the screening of microorganisms is limited by inefficient traditional methods (currently only involving∽400 microorganisms/90 NMs). We propose AI framework MicrobeDiscover, integrating a knowledge graph of microbe‐NM interactions.
Ludi Wang, Hexing Han, Yufeng Liu, Zhiyuan Ning, Yujie Ma, Haidan Wang, Jinling Xu, Qiansheng Huang, Wenjuan Cui, Yuanchun Zhou, Yang Gao, Bin Wang, Yi Du   +12 more
wiley   +1 more source

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

Riset 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, Nurshadrina Kartika Sari, Wiwik Fitria Ningsih   +2 more
doaj   +1 more source

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

Dinamika: 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, Nur Rokhman, Robby Andika Kusumajaya, Nur Saidah   +3 more
openaire   +1 more source

Compensatory Interplay Between Clarin‐1 and Clarin‐2 Deafness‐Associated Proteins Governs Phenotypic Variability in Hearing

Advanced Science, EarlyView.
Functional compensation between clarin‐1 and clarin‐2 in cochlear hair cells. Hearing loss associated with CLRN1 mutations shows striking phenotypic variability; however, the underlying mechanisms remain poorly understood. This study reveals that clarin‐1 and clarin‐2 function cooperatively in cochlear hair cells to sustain mechanoelectrical ...
Maureen Wentling, Aïda Yakhlef Sanchez, Nicolas Thelen, Müge Senarisoy, Maria Hogg, Steven Condamine, Andrea Lelli, Emilia Wysocka, Pranav Patni, Sandrine Vitry, Kerem Yasin Yildizhan, Sébastien Le Gal, Sylvie Nouaille, Michael R. Bowl, Marc Thiry, Didier Dulon, Sedigheh Delmaghani, Aziz El‐Amraoui   +17 more
wiley   +1 more source

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

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

INVENTORY: 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, Dinda Amelia Kusumastuti   +1 more
openaire   +2 more sources

Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, serta Komite Audit pada Nilai Perusahaan dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol

JURNAL AKUNTANSI DAN PAJAK, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dalam memoderasi hubungan antara kepemilikan manajerial, institusional, komisaris independen dan komite audit dengan nilai perusahaan serta firm size sebagai variabel kontrol pada ...
Dewi Widianingsih
semanticscholar   +1 more source

ML Workflows for Screening Degradation‐Relevant Properties of Forever Chemicals

Advanced Science, EarlyView.
The environmental persistence of per‐ and polyfluoroalkyl substances (PFAS) necessitates efficient remediation strategies. This study presents physics‐informed machine learning workflows that accurately predict critical degradation properties, including bond dissociation energies and polarizability.
Pranoy Ray, Andrew R. Castillo, Manoj Kolel‐Veetil, Surya R. Kalidindi   +3 more
wiley   +1 more source