Results 41 to 50 of about 510,533 (353)
Jurnal Ekonomi Trisakti, 2023 Penelitian ini menjelaskan pengujian signifikansi atas audit tenure, reputasi auditor, komite audit, ukuran perusahaan, serta rotasi audit terhadap kualitas audit.
Grace Shella +3 more
semanticscholar +1 more source
Akuntansi DewantaraThe purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX
Weni Weni, Gita Desyana, Muhsin Muhsin
doaj +3 more sources
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
doaj +1 more source
Jurnal Penelitian Inovatif, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan audit tenure terhadap audit delay dengan reputasi kantor akuntan publik sebagai variabel moderasi yang dilakukan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek ...
Caroline Caroline +2 more
semanticscholar +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
Jurnal Ilmiah Manajemen Kesatuan, 2023 Financial audit reports play a crucial role in corporate decision-making, and their quality is impacted by various factors such as audit fees, audit tenure, and auditor competency.
E. Fadila +3 more
semanticscholar +1 more source
Jurnal Ilmiah Manajemen Kesatuan, 2023 Financial reports are a means for shareholders, creditors, goverments agencies and other parties to find out the condition and performance of the company.Thus the integrity of financial reports become very important in making decisions for the parties as
Jamian Purba, Agus Fuadi
semanticscholar +1 more source
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
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
openaire +2 more sources
Indo-Fintech Intellectuals: Journal of Economics and Business, 2023 The purpose of this study was to test, analyze, and prove the results of the influence of financial distress, audit tenure and independent commissioners on the integrity of financial reports with audit quality as a moderating variable.
F. Azizah +2 more
semanticscholar +1 more source