Results 91 to 100 of about 88,271 (204)

Audit Switching and Audit Tenure as Determinants of Audit Quality

Journal of Economics, Finance And Management Studies
This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study
Ni Made Wirasyanti Dwi Pratiwi, I Gusti Ayu Astri Pramitari, I Made Bagiada, Kadek Nita Sumiari   +3 more
openaire   +1 more source

Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI, 2019
This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017.
Halmawati Halmawati, Fefri Indra Arza, Stephanie Yolanda   +2 more
openaire   +2 more sources

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]

, 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
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PENGARUH KUALITAS AUDIT TERHADAP PENYAJIAN AKRUAL DISKRESIONER DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MODERATOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2011-2014) [PDF]

, 2016
The purpose of this paper is to examine the influence of audit quality (accounting firms size, audit tenure, audit specialization) on discretionary accruals in the manufacturing companies listed on the Indonesia Stock Exchange in 2011 until 2014 ...
RATMONO , Dwi, SIMBOLON , Laryando Junior   +1 more
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The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking

Jurnal Akuntansi dan Auditing Indonesia
The objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
doaj  

Audit Quality: Fees, Tenure, and The Role of Firm Size Moderation

Keunis
The audit aims to assurance of financial statements made by management. Agency theory states that management as a party that has more information than the principal is considered able to carry out moral hazard actions. Therefore, the audit results can be
Adelia Rahma Shabira, Richo Diana Aviyanti, Moawiah Alghizzawi   +2 more
doaj   +1 more source

The Effect Of Good Corporate Governance On Earnings Management Actions With Audit Tenure As A Moderating Variable

Jurnal Ilmiah Bisnis dan Ekonomi Asia
This study aims to examine how Good Corporate Governance (GCG) constrains earnings management in companies, considering the tenure of the Public Accounting Firm (PAF) with the company.
Irmasari, Sutrisno Sutrisno, Roekhuddin Roekhuddin   +2 more
doaj   +1 more source

PENGARUH TENURE AUDIT DAN IMPLEMENTASI IFRS DI INDONESIA TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]

, 2016
This study aimed to analyze the affecting between audit tenure, IFRS’s implementation to audit report lag (ARL) and the impact of auditor industry specialization on the association between audit tenure, IFRS’s implementation to audit report lag (ARL ...
PURWANTO, Agus, WAHYUNI, Widya
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KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT

Jurnal Ilmiah Wahana Akuntansi, 2015
In this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation.
Anindita Astri Khairunisa , Rahmawati Hanny Yustrianthe   +1 more
doaj  

PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]

, 2016
This study aims to give empirical evidence of the influence of audit tenure and firm size to audit report lag, and the auditor industry specialization moderate the influence of audit tenure to audit report lag.
CAHYANINGTYAS, Dyah Ayu, DARSONO , Darsono   +1 more
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