PENGARUH TENURE AUDIT DAN IMPLEMENTASI IFRS DI INDONESIA TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]
, 2016 This study aimed to analyze the affecting between audit tenure, IFRS’s implementation to audit report lag (ARL) and the impact of auditor industry specialization on the association between audit tenure, IFRS’s implementation to audit report lag (ARL ...
PURWANTO, Agus, WAHYUNI, Widya
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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRAKTIK MANAJEMEN LABA PADA INDSUTRI PERBANKAN DI INDONESIA
Jurnal Akuntansi, 2015 Ekspektasi pemilik modal (principal) dan pengolah (agent) seringkali tidak sejalan. Dapat disebabkan ekspektasi pricipal yang terlalu tinggi sedangkan dunia bisnis tidak dapat semuanya dikendalikan, juga dipengaruhi faktor-faktor eksternal yang tidak ...
Fricilia Fricilia, Hendro Lukman
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Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno +2 more
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Pengaruh Financial Disstress, Opini Audit, Pertumbuhan Perusahaan Dan Ukuran Kap Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014) [PDF]
, 2016 Period of audit tenure between auditor and is client companies have an impact to auditor independency. Therefore companies obliged to make change of rotation of auditor.
, DR. Fatchan Achyani S.E, M.si +1 more
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Do audit attributes impact earnings quality? Evidence from India [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Deepak Verma +2 more
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FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN [PDF]
, 2015 Period of audit tenure between auditor and its client companies have an impact to auditor independency. Therefore companies obliged to make change or rotation of auditor.
GHOZALI, Imam, NUGROHO, Dwi Satriyo
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PENGARUH FEE AUDIT, AUDIT TENURE, PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Kasus Pada KAP Malang) [PDF]
, 2023 This research aims to examine the influence of audit fees, audit tenure and work experience on audit quality. The data used in this research is data generated from questionnaires related to audit fees, audit tenure, work experience and audit quality. The
Widjaja, Nicolas Ricky
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Pengaruh Tenure, Reputasi Auditor, Disclosure, Ukuran Perusahaan Opini Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2011) [PDF]
, 2013 Penelitian ini bertujuan untuk membuktikan pengaruh tenure, reputasi auditor, disclosure dan ukuran perusahaan terhadap penerimaan opini audi going concern.
Dianawati, Reni
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Audit Quality Impact on Cost of Equity Capital in Companies Accepted in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2013 The purpose of this study is to investigate audit quality impact on cost of equity capital. The data has been collected from financial statements of 91 firms accepted in Tehran Stock Exchange (TSE) in the years 2004 to 2010.
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PENGARUH AUDITOR TENURE, ROTASI AUDITOR, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2012-2014) [PDF]
, 2016 The purpose of this paper is to examine the influence of auditor tenure, auditor rotation, and audit firm size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in ...
MELSYIANA, Adhe, RATMONO , Dwi
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