Results 91 to 100 of about 510,533 (353)

KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

Jurnal Ilmiah Akuntansi, 2017
ABSTRAK Pentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya.
I Gusti Ayu Nyoman Budiasih, Ketut Budiartha   +1 more
doaj   +1 more source

Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4

Cogent Economics & Finance, 2021
This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani, Nur Aulia Rahmah, Fitriany Fitriany, Viska Anggraita   +3 more
doaj   +1 more source

PENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA [PDF]

, 2017
ABSTRAKPENGARUH OPINION SHOPPING, PREDIKSI KEBANGKRUTAN, DANAUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADAPERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIAEma Karlisa BarusNIM 1309200070011Pembimbing :1. Dr. Hasan Basri, M.Com2. Dr. rer. pol.
Ema Karlisa Barus
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Pengaruh Opini Audit, Audit Tenure, dan Komite Audit Terhadap Audit Report Lag

Accounting Student Research Journal, 2022
Penelitian ini menggunakan studi kuantitatif yang bertujuan untuk memastikan secara empiris adanya pengaruh dari opini audit, audit tenure, dan komite audit serta pandemi covid-19 sebagai variabel kontrol terhadap keterlambatan laporan keuangan (audit report lag).
Feby Rosa Utari Uly, Wisnu Julianto
openaire   +1 more source

Pengaruh Audit Tenure, Komite Audit, dan Audit Delay terhadap Auditor Switching

JURNAL EKSPLORASI AKUNTANSI, 2023
This research aimed to examine the effect of audit tenure, audit committee, and audit delay on auditor switching. The population in this research are all infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in ...
Rahayu Surya Bakar, Efrizal Syofyan
semanticscholar   +1 more source

Digital Technologies Disclosure and the Cost of Capital: The Mediating Role of Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the economic consequences of Digital Technologies Disclosure (DTD), focusing on its impact on the cost of capital. The increasing significance of digital transformation in shaping corporate strategies and market perceptions motivates the study.
Hussein Mohsen Saber Ahmed, Awad Elsayed Awad Ibrahim, Khaldoon Albitar   +2 more
wiley   +1 more source

PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013 – 2015) [PDF]

, 2017
This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).
MICHAEL, Candra Jimmi, ROHMAN, Abdul
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Pengaruh Ukuran Perusahaan, Opini Audit, Profitabilitas, dan Audit Tenure Terhadap Audit Report lag pada Perusahaan Barang dan Konsumsi Sub Sektor Farmasi yang Terdaftar di BEI Tahun 2016-2022

Economic Reviews Journal
This study aims to analyze the influence of Company Size, Audit Opinion, Profitability, and Audit Tenure on Audit Report Lag in the pharmaceutical subsector consumer goods and consumer goods industry listed on the Indonesia Stock Exchange in 2016-2022 ...
Ameilia Latiefah, Sri handayani
semanticscholar   +1 more source

How Supply Networks Influence Sustainable Innovation: Evidence From Ghana's Public Works Procurement

Business Strategy and the Environment, EarlyView.
ABSTRACT Recent environmental and sustainability standards in procurement increase short‐term production and operational costs to suppliers, which are often recouped by charging price premiums for innovative solutions. However, public buyers are less likely to pay such price premiums, resulting in a disincentive among suppliers to bid for innovation ...
Peter Adjei‐Bamfo, Hadrian Geri Djajadikerta, Kerry Brown, Ferry Jie, Reza Kiani Mavi, Alain Neher   +5 more
wiley   +1 more source

ANALISIS PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALIS INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]

, 2016
The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the financial companies listed on the Indonesia Stock Exchange. The examined factors of this research are audit tenure as the independent variable,
ILMIYATI, Indah, RATMONO , Dwi
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