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PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]

open access: yes, 2016
The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
GHOZALI, Imam   +1 more
core  

Adults With Intellectual Disability Moving out of the Family Home Using the National Disability Insurance Scheme: Family Members' Planning Experiences

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT For adults with intellectual disability and their families, future planning and moving out of the family home in Australia will increasingly occur within the context of the National Disability Insurance Scheme (NDIS). As a market‐based, individualised funding system its impact on this transition remains largely unknown. This paper reports on a
I. Belperio   +5 more
wiley   +1 more source

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

open access: yesRiset 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   +2 more
doaj   +1 more source

PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT

open access: yesMonex: Journal Research Accounting Politeknik Tegal, 2020
This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah   +1 more
doaj   +1 more source

Pengaruh Auditor Relationships terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]

open access: yes, 2017
The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
Ghozali, I. (Imam)   +1 more
core  

Can Hybrid Organisations Solve the Paradox of the Triple Bottom Line, and Does It Need Solving?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how B Corp certification enables hybrid organisations to integrate competing institutional logics of market and social purpose. Through a two‐stage qualitative design combining cross‐sector interviews with B Corps and an in‐depth case study, with a total of 30 participants, we analyse how certification supports hybrid ...
Ruth Cherrington   +3 more
wiley   +1 more source

PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

open access: yesJurnal Akuntansi Aktual, 2019
This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj  

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin   +1 more
doaj   +1 more source

PENGARUH KUALITAS DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Kasus pada Kantor Akuntan Publik yang Mengaudit Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016) [PDF]

open access: yes, 2018
This research aims to examine and find the empirical evidences about the effect of audit tenure and quality (audit firm subsector-industry-specialization and audit firm reputation) to audit report lag.
JANUARTI, Indira, TITISARI, Galuh
core  

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

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