Results 81 to 90 of about 88,271 (204)

AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi Kontemporer, 2013
Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that
openaire   +2 more sources

Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]

, 2014
Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
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PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, AUDIT TENURE TERHADAP KUALITAS AUDIT

Akuntansi Prima, 2022
The purpose of this study is to examine and analyze whether the quality of the auditor, audit committee, audit delay and audit tenure affect audit quality. This study uses a banking population listed on the BEI amounting to 45 banks, and a sample that meets the criteria as many as 43 banks.
openaire   +1 more source

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE [PDF]

, 2013
This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor ...
CAHYONOWATI, Nur, MUTHAHIROH, Muthahiroh
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Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit

Jurnal Akuntansi, Keuangan dan Perpajakan
This study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have
Rizki Syahputra, Fadel Yusuf, Fahri Yusuf   +2 more
openaire   +1 more source

Pengaruh Auditor Relationships terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]

, 2017
The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
Ghozali, I. (Imam), Wisanggeni, A. A. (Antonius)   +1 more
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THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS

Gusau Journal of Accounting and Finance
The study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. Regulatory Filing Timeliness is represented with ‘the difference between the financial end to the date in which the
Maarufah Abdulmalik Mohammed, Samira Mohammed Adimoha, Musa Mohammed Abdulkarim   +2 more
doaj   +2 more sources

PENGARUH AUDIT TENURE, OPINI AUDIT TAHUN SEBELUMNYA, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013) [PDF]

, 2016
Penelitian ini bertujuan untuk menguji pengaruh audit tenure, opini audit tahun sebelumnya, liquiditas dan profitabilitas terhadap penerimaan opini going concern pada perusahaan manufaktur yang mengalami financial distress.
Kusworo, Ajun
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The effect of Audit Tenure, Audit Committee, and Audit Rotation on Audit Quality

Jurnal Ilmu Keuangan dan Perbankan
The purpose of this study was to determine the effect of audit tenure, audit committee, and audit rotation on audit quality in food and beverage sub-sector manufacturing companies in the 2019-2023 ISSI.
Quri Arifatma Sari, Nurhidayat Nurhidayat   +1 more
doaj  

Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
  This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure.
Dewi Asih Pertiwi, Amanah Hijriah, Vitriyan Espa   +2 more
doaj   +1 more source