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Effect of Company Age, Size of Public Accounting Firm and Firm Solvency on Audit Delay [PDF]
Jurnal Akuntansi, 2022 This research aims to determine the impact of firm age, Size of Public Accounting Firm (PAF size), and firm solvency on audit delay. The population in this study is the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX)
Oktariansyah Oktariansyah +2 more
doaj +4 more sources
The effect of gender, public accounting firm size, and company size on audit fee [PDF]
The Indonesian Accounting Review, 2019 An audit fee is the cost received by the auditor after completing his audit services. This fee is issued by a company who employ an auditor to increase management supervision, the quality of the company’s financial statements, and management ...
Brian Fitra Herlano, Amelia Zulfani
doaj +4 more sources
THE EFFECT OF COMPANY SIZE, PROFITABILITY, AUDIT COMMITTEE ON AUDIT DELAY WITH PUBLIC ACCOUNTING FIRM SIZE AS MODERATING VARIABLES [PDF]
Hirarki Jurnal Ilmiah Manajemen Dan Bisnis, 2021 This study aims to determine the effect of firm size, profitability, audit committee on audit delay with public accounting firms as moderation in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with the number of samples used as many as 25 companies with an ...
Ickhsanto Wahyudi
exaly +3 more sources
Asian Journal of Economics, Business and Accounting, 2021 Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange.
Amin, Aminul +2 more
openaire +4 more sources
Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees
Sriwijaya International Journal of Dynamic Economics and Business, 2023 This study aims to empirically examine the relationship between the risk management committee, company complexity, and public accounting (PA) firm size and audit fees. This study uses panel data with a span of 9 years of observation.
Agil Novriansa +4 more
doaj +2 more sources
Financial distress as a moderating variable of the influence of audit opinion and public accounting firm size on voluntary auditor switching [PDF]
Journal of Islamic Accounting and Finance Research, 2021 Purpose - This study aims to examine the effect of financial distress as a moderator of the effect of audit opinion and public accounting firm (KAP) size on auditor switching in companies listed on the Jakarta Islamic Index (JII) for the 2014-2019 period.
Choirul Huda +3 more
doaj +2 more sources
Effect Financial Ratio, Company Age, Size Public Accountant Firm In Audit Delay
Jurnal Akuntansi, 2020 The accuracy in submission of financial statements is a condition where the company must accurately and timely calculate the report before being audited by public accountants.
Julia .
doaj +3 more sources
Jurnal Akuntansi: Kajian Ilmiah AkuntansiThis study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Leverage on Audit Delay.
Khairunnisa Al-qur'aini Nur Jannah D +1 more
doaj +2 more sources
DETERMINANTS OF ACCEPTANCE OF GOING CONCERN AUDIT OPINION ON MANUFACTURING COMPANIES IN INDONESIA
Accounting Profession Journal (APAJI), 2023 Many go public companies compete to maintain their business and gain stakeholders’ trust. The company has a responsibility to provide financial statements following Financial Accounting Standard.
Kenny Ardillah, Anindya Larassati
doaj +1 more source
The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality
International Journal of Multicultural and Multireligious Understanding, 2020 Auditor requires competence and independence as well as the support from the size of public accounting firms to improve audit quality. The purpose of this study is to determine the effect of competence, independence and the size of public accounting firms on audit quality.
Rachmanandra Nuroni Arvianty +1 more
openaire +1 more source