Results 81 to 90 of about 42,196 (349)

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
doaj   +1 more source

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, Yayi Bely Anggraini, Dewita Puspawati   +2 more
doaj   +1 more source

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
core  

Balancing act: An autoethnographic study of one medical educator's first year as a mentor

Anatomical Sciences Education, EarlyView.
Abstract Novice faculty mentors often struggle with the transition from mentee to mentor. Although they may face similar challenges, each mentor's experience and journey of professional identity formation is unique, influenced by their background, experiences, relationships, and context.
Andrew S. Cale
wiley   +1 more source

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, Varun Dawar, Pankaj Chaudhary   +2 more
doaj   +1 more source

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
core  

Retention among newly qualified second‐year teachers: The reception–integration model

British Educational Research Journal, EarlyView.
Abstract Drawing on organisational socialisation theory, the study seeks to explore the mechanisms that foster retention among second‐year teachers. This examination considered these novice teachers' experiences during their first year of teaching, with a particular emphasis on the reception they encountered as they entered the teaching profession, as ...
Rinat Arviv Elyashiv, Ainat Guberman, Gal Ben‐Yehudah   +2 more
wiley   +1 more source

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, Rohmah, Alifatur   +1 more
core  

The professionalisation of teachers in France at a time of new reform: A comparative perspective of teacher‐trainers and students in pre‐service training

British Educational Research Journal, EarlyView.
Abstract The latest reform of initial teacher education (ITE) in France, introduced in 2021, aims to make teacher training less theoretical and therefore more ‘practical’. New elements, such as the replacement of the Écoles Supérieures pour le Professorat et l'Éducation (ÉSPÉs) by the Instituts Nationaux Supérieurs du Professorat et de l'Education ...
Eric Maleyrot, Thérèse Perez‐Roux
wiley   +1 more source

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.
doaj   +1 more source