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Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan

open access: yesAl-Intaj, 2021
Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four.
Riska Permatalia, Slamet Haryono
doaj   +2 more sources

PROFITABILITAS, NILAI PERUSAHAAN, PEMODERASIAN KUALITAS AUDIT: PERSPEKTIF KEAGENAN, SINYAL, KUALITAS AUDIT (DEANGELO)

open access: yesJurnal ASET (Akuntansi Riset), 2017
. This study aims to analyze the effect of profitability to firm value, and the moderating of audit quality, from the banking companies in Indonesian Stock Exchange during 2014-2016. Using linear regression, Chow-Test, and from the numbers of coefficient
Indah Hapsari
doaj   +2 more sources

Determinan Kualitas Audit

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2015
This study aims to examine the effect of independence, professional skepticism, dysfunctional behavior, and auditor professional ethics to audit quality. The samples used in this study were 76 auditors from six Public Accounting Firm in Malang.
Iis Nurindah Sari   +2 more
doaj   +2 more sources

Determinan Kualitas Audit

open access: yesJ-MAS (Jurnal Manajemen dan Sains), 2022
The purpose of this study was to determine the effect of Auditor Experience (X1), Objectivity (X2), Independence (X3, and Accountability (X4) on audit quality at the Yogyakarta Public Accounting Firm. This type of research is quantitative research. The population in this study is all auditors.
Sri Ayem, Lilis Alviana Yakob
openaire   +1 more source

PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT

open access: yesSAR (Soedirman Accounting Review): Journal of Accounting and Business, 2021
Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit.
Manatap Berliana Lumban Gaol Berliana Lumban Gaol   +1 more
doaj   +1 more source

Pendekatan Teori Atribusi Pada Analisis Determinan Kualitas Audit

open access: yesJurnal Akuntansi Indonesia, 2023
Audit quality needs to be maintained by each external auditor in order to increase public confidence in the presentation of financial reports. This research aims to obtain empirical evidence about the influence of time budget pressure, professionalism ...
Fikri Rizki Utama, Fatkhur Rohman
doaj   +1 more source

KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT

open access: yesAkurasi : Jurnal Studi Akuntansi dan Keuangan, 2022
Penelitian ini bertujuan untuk mengetahui pengaruh keahlian, pengalaman, dan gender komite audit terhadap kualitas audit. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keuangan perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018.
Rizky Eriandani, Shinta Ratna Dewi
openaire   +2 more sources

PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesJuremi: Jurnal Riset Ekonomi, 2023
The purpose of this study was to examine the effect of Audit Tenure on audit quality. The population of this research is all auditors at Public Accounting Firms in the Riau Islands Province. The sample in this study used a saturated sampling technique, which allows researchers to collect data from the entire auditor population.
null Aulia Dewi Gizta   +1 more
openaire   +1 more source

Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit [PDF]

open access: yesJurnal Akuntansi dan Bisnis, 2021
This study aims to obtain empirical evidence regarding the  association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is  measured by capturing  the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees.
Ayudia Putri Aliffia Jannah   +1 more
openaire   +1 more source

AKANKAH FEE AUDIT DAN KARAKTERISTIK AUDITOR MENENTUKAN KUALITAS AUDIT?

open access: yesJurnal Akuntansi Multiparadigma, 2021
Abstrak - Akankah Fee Audit dan Karakteristik Auditor Menentukan Kualitas Audit? Tujuan Utama – Penelitian ini berupaya mengidentifikasi bagaimana fee audit dan karakteristik auditor mempengaruhi kualitas audit.
Yefni Yefni, Pusvita Sari
doaj   +1 more source

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