Results 61 to 70 of about 88,271 (204)

The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [PDF]

بررسی‌های حسابداری و حسابرسی, 2013
The purpose of this research in to examine the relationship between Bid-ask spread and quality of the external audit in the Iran capital market. To achieve this goal we have considered two hypothesis including audit big firm and audit firm tenure and ...
Esfandiar Malekian Kalle Basti, Mahmood Moein Aldin, Ensieh Kalantari   +2 more
doaj   +1 more source

PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT

Jurnal Ekonomi Trisakti, 2022
Tujuan dari riset ini ialah sebagai alat dalam mengukur tingkat kepengaruhan seorang auditor, rotasi auditor, serta ukuran perusahaan jika dihadapi dengan kualitas pada audit yang ada dalam perusahaan  manufaktur yang sebelumnya telah didaftarkan di dalam Bursa Efek Indonesia.
Andini Novriska Putri, Hotman Tohir Pohan   +1 more
openaire   +1 more source

Pengaruh rotasi auditor, audit fee, audit Tenure, client importance, dan auditor Spesialisasi industri terhadap kualitas audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaPeriode 2011-2014) [PDF]

, 2016
The objective of this study is to test the effect of auditor rotation, audit fee, audit tenure, client importance, and industrial auditor. Based on the literature review, it is suspected that the auditor rotation, audit fee, audit tenure, client ...
, Dra. Rina Trisnawati, Ak., M.Si., Dianti, Sekar Ayu   +1 more
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Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality

Jurnal Ilmiah Akuntansi Kesatuan, 2023
The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality.
Widy Nurcahyani, Abdul Haeba Ramli, Ayu Lestari, Heru Kreshna Reza   +3 more
openaire   +1 more source

PENGARUH AUDIT TENURE YANG DIMODERASI OLEH AUDITOR SPESIALIS INDUSTRI DAN PENGARUH UKURAN KAP TERHADAP AUDIT REPORT LAG (ARL) (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia tahun 2012-2014 ) [PDF]

, 2016
This research aims to analyze effect of public accounting firms size and audit tenure with industry specialists auditor as a moderator variable on the audit report lag (ARL) non-financial company listed in stock exchange year 2012 – 2014.
AMAL, Abdul Faathir, ROHMAN, Abdul
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PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT

Jurnal Revenue : Jurnal Ilmiah Akuntansi
This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population.
Vivi Nursyamsyiyah, Adam Zakaria, Hafifah Nasution   +2 more
openaire   +2 more sources

Determinan audit report lag dengan adopsi teknologi informasi sebagai moderasi pada bursa efek tiga negara

Akuntansi dan Teknologi Informasi
Purpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa, Agus Widarsono, Mimin Widaningsih   +2 more
doaj   +1 more source

PENGARUH AUDIT FEE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP KUALITAS AUDIT

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, 2022
This research aims to analyze the influence of audit fees, audit tenure, and financial distress on the audit quality of 30 property, real estate, and construction listed companies on Indonesia Stock Exchange in 2017-2020. Absolute discretionary accruals to detect earnings management are used to proxy audit quality.
Caecilia Atmini Susilandari, Natasha Wijaya   +1 more
openaire   +1 more source

Pengaruh Reputasi Auditor, Disclosure, Audit Client Tenure, Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Real Estate dan Property yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) [PDF]

, 2015
Penelitian ini bertujuan untuk menganalisis pengaruh reputasi auditor, disclosure, audit client tenure, dan ukuran perusahaan terhadap opini audit going concern. Hipotesis yang diajukan (1) reputasi auditor berpengaruh terhadap opini audit going concern,
, dr. Erma Setyowati, M.M.,Akt., CA, Kurniawati, Tria   +1 more
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Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit

Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208
This study aims to analyze the influence of audit tenure and audit fee on audit quality in the context of audit practices in Indonesia. Using a qualitative approach with library research methods, this study examines various academic and professional literature published between 2014-2024.
null Regina Putri Heryana, null Harry Z. Soeratin   +1 more
openaire   +1 more source