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PENGARUH KUALITAS AUDIT PADA KUALITAS INFORMASI TERHADAP LAPORAN KEUANGAN [PDF]

open access: yes, 2021
Informasi yang tidak valid adalah informasi yang tidak memiliki manfaat saat pengambilan kesimpulan. Hal ini menggambarkan fenomena yang semakin marak terjadi dalam membuat laporan keuangan. Dengan demikian tulisan ini memuat permasalahan dalam penulisan
Kurniawan, Adang
core   +1 more source

PENGARUH KUALITAS AUDITOR, KOMITE AUDIT, AUDIT DELAY, AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesAkuntansi 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

Dinamika Tim Audit Dan Kualitas Audit [PDF]

open access: yesJurnal Manajemen Teori dan Terapan| Journal of Theory and Applied Management, 2016
Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report. Related to the interaction among audit team members, some factors that need to be highlighted is the ...
Nugroho, Yefta Andi Kus   +1 more
openaire   +3 more sources

KUALITAS INTERNAL AUDITOR DAN BIAYA AUDIT DALAM PENENTUAN KUALITAS AUDIT

open access: yesJurnal Akuntansi Kontemporer, 2020
Objective of this studies is to explain effect of auditor internal quality and audit fee on audit quality. Data collected by questionnaires to auditors who working in Public Accountant Firm. The population of this study were public accountants working at Jakarta and Tangerang. Sample selection using convenience method and using primary data. Respondent
Dharma Dhatu, Patricia Diana
openaire   +3 more sources

Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit

open access: yesJurnal Akuntansi AKUNESA, 2021
Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik.
Ulfa Lailatul, Merlyana Dwinda Yanthi
openaire   +1 more source

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

open access: yesJurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian   +1 more
openaire   +1 more source

PENGARUH PROFESIONALIME TERHADAP KUALITAS AUDIT

open access: yesMajalah Bisnis & IPTEK, 2022
Researchers conducted research at the Inspectorate of West Java Province. This study aimed to determine and analyze the professional auditor, audit quality, and the magnitude of the influence of professionalism on audit quality in the inspectorate of West Java province.
openaire   +1 more source

Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit

open access: yesJurnal ASET (Akuntansi Riset), 2019
. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality.
Dinie Setyawati, R. Nelly Nur Apandi
doaj   +1 more source

FAKTOR PENENTU KUALITAS AUDIT

open access: yesProsiding Working Papers Series In Management, 2022
This study analyzes the influence of due professional care, work experience, time budget pressure, and auditor integrity on audit quality. The study was conducted on auditors working in public accounting firms in Indonesia with 100 respondents. The data has been collected, recapitulated, and analyzed using the Partial Least Square method.
Ariella Calista   +1 more
openaire   +1 more source

Kepribadian supervisor, resiliensi auditor, stress kerja dan penurunan kualitas audit

open access: yesJurnal Akuntansi Aktual, 2022
Research on supervisor personality and auditor resilience is still limited so it is an interesting topic to study. Audit staff is one of the professions susceptible to stress due to environmental pressure.
Faris Syahfaturohma   +2 more
doaj   +1 more source

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