Results 141 to 150 of about 510,533 (353)

PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, AUDIT TENURE TERHADAP KUALITAS AUDIT

Akuntansi Prima, 2022
The purpose of this study is to examine and analyze whether the quality of the auditor, audit committee, audit delay and audit tenure affect audit quality. This study uses a banking population listed on the BEI amounting to 45 banks, and a sample that meets the criteria as many as 43 banks.
openaire   +1 more source

Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez, Jose Angel Zuñiga‐Vicente, Guus Hendriks, Diana Benito‐Osorio   +3 more
wiley   +1 more source

Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit

Jurnal Akuntansi, Keuangan dan Perpajakan
This study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have
Rizki Syahputra, Fadel Yusuf, Fahri Yusuf   +2 more
openaire   +1 more source

Environmental Dynamism and Supply Chain Responsiveness Nexus: Do Organisational Improvisation and Supply Chain Orientation Matter?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about
Alexander Otchere Fianko, Meshach Awuah‐Gyawu, Matthew Quayson, Simplice A. Asongu   +3 more
wiley   +1 more source

THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS

Gusau Journal of Accounting and Finance
The study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed, Samira Mohammed Adimoha, Musa Mohammed Abdulkarim   +2 more
doaj   +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
core  

Exploring the Interrelationships Among Supply Chain Emissions, Financial Performance, Market Value, and Board Sustainability: An Exploration of the European Landscape

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino, Martina Panero, Nourah O. Alshaghdali, Judith Petra Koltai   +3 more
wiley   +1 more source

The effect of Audit Tenure, Audit Committee, and Audit Rotation on Audit Quality

Jurnal Ilmu Keuangan dan Perbankan
The purpose of this study was to determine the effect of audit tenure, audit committee, and audit rotation on audit quality in food and beverage sub-sector manufacturing companies in the 2019-2023 ISSI.
Quri Arifatma Sari, Nurhidayat Nurhidayat   +1 more
doaj  

Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
  This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure.
Dewi Asih Pertiwi, Amanah Hijriah, Vitriyan Espa   +2 more
doaj   +1 more source

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE [PDF]

, 2013
This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor ...
CAHYONOWATI, Nur, MUTHAHIROH, Muthahiroh
core