Results 21 to 30 of about 2,284 (262)
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 +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
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
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 +2 more
openaire +2 more sources
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 +1 more
doaj +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
Audit Switching and Audit Tenure as Determinants of Audit Quality
Journal of Economics, Finance And Management StudiesThis 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 +3 more
openaire +2 more sources
The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality
Finance, Accounting and Business Analysis, 2021 Purpose:The researchis aimed to determine how the influence of audit tenure and audit market concentration on sharia audit quality, study in listed companies at Jakarta Islamic Index period 2016-2020.Design/Methodology/Approach:Associative ...
Fadhila Rizki Afifah +2 more
doaj
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 firm tenure and audit quality: A cross‐European study
Journal of International Financial Management & Accounting, 2019 AbstractDirective 2014/56/EU and Regulation (EU) No. 537/2014, which came into effect in June 2016, introduced the mandatory rotation of audit firms after a maximum period of 10 years with the same client. We conduct a cross‐European study with the aim of assessing whether long audit firm tenures are associated with lower levels of audit quality.
García Blandón, Josep +2 more
openaire +2 more sources