Results 71 to 80 of about 510,533 (353)

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]

open access: yes, 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
core  

Pengaruh Audit Tenure, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan

open access: yesJurnal Akuntansi Keuangan dan Manajemen
Purpose: This study examined the impact of audit tenure, managerial ownership, and company size on the integrity of financial statements. Methodology: The sample was selected using purposive sampling, resulting in 29 companies and 77 data points from ...
Elvita Sabat Uly Vera Galingging   +1 more
semanticscholar   +1 more source

Adults With Intellectual Disability Moving out of the Family Home Using the National Disability Insurance Scheme: Family Members' Planning Experiences

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT For adults with intellectual disability and their families, future planning and moving out of the family home in Australia will increasingly occur within the context of the National Disability Insurance Scheme (NDIS). As a market‐based, individualised funding system its impact on this transition remains largely unknown. This paper reports on a
I. Belperio   +5 more
wiley   +1 more source

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

open access: yes, 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 Rotasi Auditor, Audit Tenure, dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Pada Perusahaan Subsektor Batubara Yang Terdaftar Di BEI)

open access: yesJurnal Media Akuntansi (Mediasi), 2023
The reason for this review is to test the speculation about whether there is an impact between Auditor Rotation, Audit Tenure, and Company Size on Audit Quality. In this study the populace is all coal sub-area organizations.
Kiki Maria Madalena   +2 more
semanticscholar   +1 more source

To protect and preserve? Explaining the gap between structural and superficial racial equality regimes in North Atlantic Rim universities

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This article examines how UK and US universities manage racial equality regimes through governance structures that prioritise institutional reputation over substantive racial justice reform. Drawing on Bourdieu's field, habitus and capital theory, the study demonstrates how universities neutralise racial justice efforts through bureaucratic ...
David Roberts
wiley   +1 more source

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

open access: yesJurnal 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

The Effect of Audit Tenure and Audit Rotation on Audit Quality in Consumer Goods Companies listed on the IDX for the Period 2020-2022

open access: yesINFA International Journal of The Newest Finance and Accounting
The aim of this research was to investigate the impact of Audit Tenure and Audit Rotation on Audit Quality in Consumer Goods Companies listed on the IDX for the period spanning from 2020 to 2022.
Mustafa Hadji
semanticscholar   +1 more source

Pengaruh Audit Tenure dan Pengalaman Audit terhadap Kualitas Audit dengan Gender Sebagai Variabel Moderasi

open access: yesPARADOKS Jurnal Ilmu Ekonomi, 2023
Penelitian ini dilaksanakan untuk mengetahui pengaruh audit tenure dan pengalaman audit terhadap kualitas audit dengan gender sebagai variabel moderasi dengan mengambil populasi dari Kantor BPKP Provinsi Sulawesi Selatan.
A. Putri, Muhammad Suun, M. Abduh
semanticscholar   +1 more source

Analisis Faktor Faktor Yang Mempengaruhi Opini Going Concern [PDF]

open access: yes, 2013
Penelitian ini bertujuan untuk menguji adanya pengaruh audit tenure, reputasi KAP, disclosure, debt default terhada penerimaan opini audit going concern.
, Dr. Noer Sasongko, SE, M.Si, Ak   +1 more
core  

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