Results 11 to 20 of about 1,872 (117)

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   +2 more sources

The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality

Formosa Journal of Multidisciplinary Research
This study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach.
Wicdia Reka Ningsih, Qumaydatun Alliffiya, Fani Rahmawati   +2 more
openaire   +1 more source

The The Influence of Audit Tenure and Audit Committee on Earnings Quality

Journal of Accounting Management and Economics, 2018
One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of discretionary accruals.
Liu Xia, Fatima Zakiya Razani
openaire   +1 more source

Audit Tenure and Audit Quality: the Renewal Sense of Comfort?

Australasian Accounting, Business and Finance Journal, 2019
This study is aimed at providing empirical evidence on the association between audit tenure and audit quality to support the argument of the enactment of regulation on audit rotation in Indonesia. Using the theory of comfort perspective, this study focused on the person-to-person relationship; that is the relationship between partners of the public ...
Buntara, Albert Agusto, Adhariani, Desi
openaire   +3 more sources

Audit Tenure and Quality to Audit Report Lag in Banking

EUROPEAN RESEARCH STUDIES JOURNAL, 2018
This study aims to examine the effect of audit tenure, audit quality, and Non-Audit Service on audit report lag (ARL). The authors will test how the influence of industry specialization auditor moderates the relationship between tenure audit with audit report lag and test how the influence of auditor specialization industry moderates the relationship ...
L.S. Wiyantoro, F. Usman
openaire   +2 more sources

Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality

Jurnal Akuntansi, Keuangan, dan Manajemen
Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023.
Anapi Rahman, Artie Arditha Rachman, Irawan Irawan   +2 more
openaire   +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. This research uses a quantitative descriptive approach with documentation methods. The sample for this research was 22 sample companies with 5 years of
Quri Arifatma Sari, Nurhidayat Nurhidayat   +1 more
openaire   +1 more source

Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies

Finance and Business Management Journal
Each company tries to compete to improve its performance by presenting qualify financial reports. Audit quality. Audit quality is influenced by audit fee, audit tenure and audit rotation which will be presented in the 2018 – 2022 period, for industrial companies on the Indonesian Stock Exchange.
Yogi Ginanjar, Wulan Riyadi, Hanikatus Sholikah   +2 more
openaire   +1 more source

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

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
This study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022.
null Rika Indah Lestari, null Mahameru Rosy Rochmatullah   +1 more
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Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit

Jurnal Inovasi Ekonomi Syariah dan Akuntansi
The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further
null Shopia Aulia Tasya, null Cris Kuntadi   +1 more
openaire   +1 more source