Results 41 to 50 of about 88,271 (204)

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

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

PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG (ARL) DENGAN SPESIALISASI INDUSTRI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI VARIABEL PEMODERASI [PDF]

, 2017
This research aims to examine the association between audit tenure and audit report lag (ARL) and the impact of audit firm industry specialization as moderating variable between audit tenure and audit report lag (ARL).
HARTONO, Chintya Stephania, LAKSITO, Herry   +1 more
core  

Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]

Contabilitate şi Informatică de Gestiune
Research question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi, Muyiwa Ezekiel Alade   +1 more
doaj   +1 more source

Pengaruh Tekanan Ketaatan, Pengalaman Audit, Dan Audit Tenure Terhadap Audit Judgement [PDF]

, 2014
Tujuan Penelitian ini adalah untuk meneliti pengaruh tekanan ketaatan, pengalaman audit, dan audit tenure terhadap audit judgement. Data diperoleh dari kuesioner yang diisi oleh responden yang merupakan auditor dengan pengalaman bekerja lebih dari dua ...
Sofiani, M. M. (Maria)
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PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016) [PDF]

, 2018
The purpose of this study is to examine the impact of audit tenure on audit report lag and the impact of auditor industry specialization on the association between audit tenure on audit report lag.
RATMONO , Dwi, WIDYASTUTI, Heningtyas
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Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

Jurnal Inovasi Akuntansi
Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study
Frida Fanani Rohma, Indah Shofiyah
doaj   +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
openaire   +1 more source

PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi Aktual, 2019
This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj  

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