Results 21 to 30 of about 471,327 (190)

PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT

Monex: Journal Research Accounting Politeknik Tegal, 2020
This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah, Praptiningsih Praptiningsih   +1 more
doaj   +1 more source

Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit

JAS (Jurnal Akuntansi Syariah), 2021
The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption.
Ananto Prabowo, Desy Ria Wibawa
doaj   +1 more source

Factors that Influence Audit Delay in the Trade, Service, and Investment Sector that Listed on Indonesian Stock Exchange

Jurnal Akuntansi dan Keuangan, 2021
The purpose of this study is to provide empirical evidence of the effect of company size, audit opinion, the complexity of company operations, audit tenure, and KAP specialization on audit delay.
Rohana Dita Safitri, Ni Nyoman Alit Triani   +1 more
doaj   +1 more source

The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality

Ilomata International Journal of Tax and Accounting, 2023
This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling.
Salman, Kautsar Riza, Setyaningrum, Bety
openaire   +2 more sources

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian, null Bambang Sudaryono   +1 more
openaire   +1 more source

KUALITAS AUDIT DAN AUDIT TENURE

Jurnal Riset Akuntansi dan Keuangan, 2014
Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client.
openaire   +1 more source

Do Audit Partner Tenure and Provision of Non-Audit Services by External Auditor Reduce Audit Report Lags? : Post MFRS Implementation [PDF]

This paper aims to investigate the relationships between (i) non-audit services fees and audit report lag and (ii) audit partner tenure and audit report lag during post MFRS implementation.
Joanne Shaza, Janang, Damien Lung Yau, Lee, Mohd Waliuddin, Mohd Razali   +2 more
core   +1 more source

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

Effect of Tenure, Audit Specialization, and KAP's Reputation on the Quality of Audit Mediated by Audit Committees

Accounting Analysis Journal, 2019
The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj   +1 more source

AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE

Jurnal RAK (Riset Akuntansi Keuangan), 2021
This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective
Bone, Hariman, Affan, Nurita, Bone, Hamid   +2 more
openaire   +2 more sources