Results 41 to 50 of about 41,426 (203)

PENGARUH KEPEMILIKAN INSTITUSIONAL, AUDIT TENURE, SPESIALISASI INDUSTRI AUDITOR, DAN AUDIT FEE TERHADAP INTEGRITAS LAPORAN KEUANGAN [PDF]

, 2018
ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, audit tenure, spesialisasi industri auditor, dan audit fee terhadap integritas laporan keuangan.
Nilna Elvia
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The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

Riset Akuntansi dan Keuangan Indonesia, 2019
The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari, Ayu Aris Diyanti, Rita Wijayanti   +2 more
doaj   +1 more source

The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile

International Journal of Financial Studies, 2020
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon.
Sakthi Mahenthiran, Berta Silva Palavecinos, Hanns De La Fuente-Mella   +2 more
doaj   +1 more source

Pengaruh Audit Tenure dan Auditor Switching pada Kualitas Auditor

AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
The purpose of this research is to determine the influence of audit tenure and auditor switching on audit quality. This research uses quantitative methods. This research aims to analyze the causal relationship used to explain the influence of the independent variables, namely audit tenure and auditor switching on the dependent variable, namely audit ...
Devi Lestari Pramitha Putri, Nursyaikhairul Habibi, Rika Syahadatina, Nurul Alfian, Rohmaniyah Rohmaniyah, Gazali Gazali   +5 more
openaire   +1 more source

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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The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +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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The Role of Auditor Characteristics on Tax Avoidance

Jurnal Akuntansi
Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj   +1 more source

PENGARUH AUDITOR SIZE, AUDITOR TENURE DAN KEPEMILIKAN INSTITUSIONALTERHADAP BIAYA MODAL EKUITAS

Jurnal Paradigma Akuntansi, 2020
This study aims to examine the effect of the auditor size, auditor tenure, and institutional ownership against the cost of equity capital. The research sample is selected by purposive sampling method, which is manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018 period.
openaire   +1 more source

Pengaruh Audit Tenure Dan Spesialisasi Auditor Terhadap ((Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013) [PDF]

, 2015
Penelitian ini bertujuan untuk menguji pengaruh dari audit tenure, audit fee, rotasi auditor dan spesialisasi auditor terhadap kualitas audit. Kualitas audit menggunakan proksi ukuran kantor akuntan publik, yang diukur dengan variabel dummy dengan ...
, Dra. Rina Trisnawati Akt, M.Si, Ph.D,, Maharani, Adisti Putri   +1 more
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