Results 111 to 120 of about 88,271 (204)

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 Tahun 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).The populations in this study
Michael, C. J. (Candra), Rohman, A. (Abdul)   +1 more
core  

Pengaruh Fee Audit, Tenure Audit Dan Rotasi Audit Terhadap Kualitas Audit Jakarta

Journal of Creative Student Research
This research aims to find out the effect of audit fees, audit tenure, audit rotation on audit quality in Jakarta. This type of research is quantitative research. The data used in this research is primary data. The number of samples is 100 respondents.
null Muhammad Fakhri Putra Prima, null Juniati Gunawan   +1 more
openaire   +1 more source

Pengaruh Audit Tenure Dan Spesialisasi Auditor Terhadap ((Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) [PDF]

, 2015
Penelitian ini bertujuan untuk menguji pengaruh dari audit tenure, audit fee, rotasi auditor dan spesialisasi auditor terhadap kualitas audit. Kualitas audit menggunakan proksi ukuran kantor akuntan publik, yang diukur dengan variabel dummy dengan ...
, Dra. Rina Trisnawati Akt, M.Si, Ph.D,, Maharani, Adisti Putri   +1 more
core  

Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable

International Journal of Business, Economics, and Social Development
Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit
Sinta Sukma Watini, Elok Faiqoh Himmah, Anike Putri   +2 more
doaj   +1 more source

Pengaruh Auditor Client Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan, Reputasi Auditor, Leverage Dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014) [PDF]

, 2016
This study aims to provide empirical evidence of the effect: the client auditor tenure, firm size, growth, auditor reputation, leverage, and financial distress to the going concern audit opinion on Manufacturing companies listed in Indonesia Stock ...
, Dra. Rina Trisnawati, Ak, M.Si., Ph.D., Amalia, Krisna Ayu   +1 more
core  

Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size

Jurnal Akuntansi: Kajian Ilmiah Akuntansi
This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay.
Khairunnisa Al-qur'aini Nur Jannah D, Muamar Nur Kholid   +1 more
doaj   +1 more source

The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion [PDF]

, 2004
The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise.
Md Hussain, Md Hairi, Md Yusof, Mohd 'Atef, Shafie, Rohami   +2 more
core  

PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]

, 2014
This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core   +1 more source

PENGARUH AUDIT TENURE, ROTASI AUDIT DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT

EBID:Ekonomi Bisnis Digital
This study aims to determine the effect of audit tenure, audit rotation and auditor specialization on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2023. The type of data used is secondary data, namely data from financial reports. The data pooling method used in this study
Tricia Rose Diana, Sofie Sofie
openaire   +1 more source

PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) [PDF]

, 2014
This study aims to analyze and provide empirical evidence of the influence of audit tenure, industry specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This approach was adopted by Rossieta
DARSONO , Darsono, NUGRAHANTI, Yavina
core