Results 311 to 320 of about 510,533 (353)

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

Akubis : Jurnal Akuntansi dan Bisnis
This research investigates the influence of audit fees, the length of the auditor-client engagement (audit tenure), and auditor rotation on the quality of audits in textile and garment sector companies listed on the Indonesia Stock Exchange (IDX) for the
Andreas Neill Da Costa, Rizdina Azmiyanti   +1 more
semanticscholar   +1 more source

Audit Firm Tenure, Audit Firm Size and Audit Quality

GATR Global Journal of Business Social Sciences Review, 2014
Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market.
Padri Achyarsyah, Molina Molina
openaire   +1 more source

PENGARUH FEE AUDIT, AUDIT TENURE, REPUTASI AUDITOR, KOMITE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022

Journal of Economic Bussines and Accounting (COSTING)
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh fee audit, audit tenure, reputasi auditor, komite audit, rotasi audit terhadap kualitas audit perusahaan manufaktur pada tahun 2019-2022.
A. Wijaya, Thomas Firdaus Hutahean, S. Pandiangan   +2 more
semanticscholar   +1 more source

Pengaruh Audit Tenure Terhadap Audit Delay Perusahaan Pertambangan Di BEI Tahun 2018 – 2021

Indonesian Journal of Innovation Multidisipliner Research, 2023
This research aims to examine the effect of audit tenure on audit delay. The sample was determined using the purposive sampling method for mining companies on the IDX in 2018-2021 so that a total of 60 samples were used.
Tarisa Achmadiyah, Vivi Nusita, P. Jaya, Elma Oktavianawati, Omi Pramiana   +4 more
semanticscholar   +1 more source

Analisis Pengaruh Audit Capacity Stress, Audit Tenure, dan Skeptisisme Terhadap Kualitas Audit

Jurnal ekonomi akuntansi dan manajemen
This research focuses on factors that can influence audit quality, namely audit capacity stress, audit tenure, and skepticism. The aim is to investigate the impact of audit capacity stress, audit tenure, and skepticism on audit quality among auditors at ...
Aurellia Thifaal, Harfa Sabela, Rifqi Muhammad   +2 more
semanticscholar   +1 more source

PENGARUH UKURAN KAP, AUDIT TENURE, AUDIT FEE, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2022)

Multidisciplinary Indonesian Center Journal (MICJO)
This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach.
Hanna Vanessa, E. Aprilia
semanticscholar   +1 more source

Pengaruh Audit Tenure, Ukuran KAP dan Ukuran Perusahaan terhadap Opini Going Concern

Studi Akuntansi Keuangan dan Manajemen
Purpose: This study examines and analyzes the influence of Audit Tenure, Size of Public Accounting Firm (KAP), and company size on audit opinion regarding going concerns. Methodology/Approach:  This hypothesis testing employs logistic regression analysis
Atha Alhady Rafi, Nasrizal Nasrizal, Fitri Humairoh   +2 more
semanticscholar   +1 more source

The Influence of Audit Tenure, Audit Rotation, Public Accounting Firm Size, and Audit Opinion on Audit Quality (Study of Large Trading Companies Listed on the Indonesian Stock Exchange)

Wseas Transactions on Business and Economics
The purpose of this study was to examine the Influence of audit tenure, audit rotation, size of the public accounting firm (KAP), and audit opinion on audit quality.
S. Sabandar, Kordiana Sambara, Afian Dezi Sanda Sipi, Luana Sasabone   +3 more
semanticscholar   +1 more source

Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman

Jurnal Mutiara Ilmu Akuntansi, 2023
This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022 ...
Sisca Maria, Manufaktur Subsektor Makanan, Dan Minuman, Kualitas Audit, Pada Perusahan   +4 more
semanticscholar   +1 more source

Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan

Journal of Contemporary Accounting & Economics, 2005
Abstract This paper examines how audit tenure affects earnings quality by investigating the effect of audit-firm and audit-partner tenure on the level of discretionary accruals. We find that familiarity helps to produce higher earnings quality, but excessive familiarity results in lower earnings quality.
Chi, Wuchun, Huang, Huichi
openaire   +1 more source