Results 1 to 10 of about 510,533 (353)

Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate [PDF]

Jurnal Kajian Akuntansi, 2017
The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari, Dien Noviany Rahmatika   +1 more
doaj   +2 more sources

Independent audit committee members’ board tenure and audit fees [PDF]

Accounting & Finance, 2012
This study examines whether independent audit committee members’ board tenure affects audit fees. We find that audit fees are lower for firms with high proportion of long board tenure directors on the independent audit committee than for firms with low ...
Chan, Anthony, Liu, Guoping, Sun, Jerry
core   +3 more sources

Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia [PDF]

Jurnal Akuntansi dan Keuangan, 2015
Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany, Sidharta Utama, Dwi Martani, Hilda Rosietta   +3 more
doaj   +3 more sources

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

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian, null Bambang Sudaryono   +1 more
openaire   +2 more sources

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

Monex: 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, Praptiningsih Praptiningsih   +1 more
doaj   +2 more sources

PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE TERHADAP KUALITAS AUDIT

Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2018
Penelitian ini dilakukan dengan menggunakan metode asosiatif. Populasi penelitian berjumlah 47 perusahaan, dan diambil sampel sebanyak 39 perusahaan dengan menggunakan purposive sampling. Penelitian dilakukan pada perusahaan property dan real estate yang
Ade Nahdiatul Hasanah, Maya Sari Putri
doaj   +4 more sources

Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality

Riset Akuntansi dan Keuangan Indonesia, 2020
This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno, Yayi Bely Anggraini, Dewita Puspawati   +2 more
doaj   +3 more sources

PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT

Juremi: Jurnal Riset Ekonomi, 2023
The purpose of this study was to examine the effect of Audit Tenure on audit quality. The population of this research is all auditors at Public Accounting Firms in the Riau Islands Province. The sample in this study used a saturated sampling technique, which allows researchers to collect data from the entire auditor population.
null Aulia Dewi Gizta, null Nurfitri Zulaika   +1 more
openaire   +1 more source

The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [PDF]

Iranian Journal of Accounting, Auditing & Finance, 2020
The present study is concerned about the relationship between earnings quality and audit quality of audit firms to figure out whether the earnings quality of firms audited by larger audit firms is more than that of the smaller firms or the earnings ...
Mohammad Seddigh Ansari Qeshmi, Hamideh Nazaridavaji   +1 more
doaj   +1 more source

AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE

Jurnal RAK (Riset Akuntansi Keuangan), 2021
This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective
Bone, Hariman, Affan, Nurita, Bone, Hamid   +2 more
openaire   +2 more sources