Results 31 to 40 of about 88,271 (204)
DOES CLIENT IMPORTANCE AFFECT AUDIT QUALITY IN MODERATION?
Економіка та суспільство, 2023 The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company.
Jessica +2 more
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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
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Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit
JURNAL EKSPLORASI AKUNTANSI, 2023 This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies.
Erinos NR, Tasya Hervia Dewita
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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
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Specialist tenure of audit partner and audit quality
Accounting, 2021 This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non ...
Fanani, Zaenal +2 more
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Pengaruh Audit Tenure Dan Reputasi Kap Terhadap Penerbitan Opini Going Concern (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2009-2011) [PDF]
, 2013 The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively.
Rohman, A. (Abdul), THJ, S. (Stevanus)
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Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism
International Journal of Business and Management, 2011 This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S.
Kramer, S.T. +3 more
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PENGARUH ROTASI AUDIT, AUDIT CAPACITY STRESS DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
Jurnal Ekonomi Trisakti, 2022 Penelitian ini bertujuan untuk mengetahui pengaruh rotasi audit, audit capacity stress dan audit tenure terhadap kualitas audit. Metode kuantitatif digunakan dalam penelitian ini menggunakan sumber data sekunder berupa laporan tahunan dan laporan keuangan yang telah diaudit. Sampel penelitian ini menggunakan perusahaan manufaktur yang tercatat di Bursa
Julia Asyera Angel Aritonang +1 more
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PENGARUH AUDIT TENURE, AUDIT FEE, dan INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di BEI Tahun 2017-2020) [PDF]
, 2023 This study aims to examine the Influence of Audit Tenure, Audit Fee, and Independence on Audit Quality. In this study, the independent variable Audit Tenure is measured based on the length of the working relationship between the company and the Public ...
ANGGRAINI, AYU
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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
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