Results 21 to 30 of about 16,314,832 (287)

The Effect of Company Size, Solvency, and Public Accounting Firm Size on Audit Delay

open access: yes, 2022
This study aims to examine and analyze the effect of company size, solvency, and public accounting firm size on audit delay in agricultural companies listed on the IDX from 2017-2019 as partially and simultaneously. This research uses quantitative research using the purposive sampling method.
openaire   +2 more sources

Pengaruh Kualitas Komite Audit dan Ukuran Kantor Akuntan Publik terhadap Manajemen Laba

open access: yesJurnal Akuntansi Indonesia, 2020
This study aims to determine the effect of the quality of the audit committee and the size of the public accounting firm on earnings management. The audit committee uses the proxy size of the audit committee, the number of audit committee meetings, the ...
Nazila Alfiyasahra   +1 more
doaj   +1 more source

The Relationship Between Corporate Governance and Integrated Reporting

open access: yesJournal of Accounting and Investment, 2021
Research aims: The objective of this research is to investigate the level of integrated reporting information disclosure in the annual reports of non-financial public listed companies in Indonesia Stock Exchange (IDX) during 2017 to 2018, as well as its ...
Hayyin Agustina Mawardani   +1 more
doaj   +1 more source

Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report

open access: yesInFestasi, 2021
Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a ...
Izzah, Khayatul, Nawirah, Nawirah
openaire   +3 more sources

The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality

open access: yesThe Indonesian Accounting Review, 2019
This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality.
Desi Frida Priyanti   +1 more
doaj   +1 more source

Pengaruh Profitabilitas, Ukuran Perusahaan, dan Reputasi KAP Terhadap Audit Report Lag

open access: yesJurnal Akuntansi, 2022
Timeliness in auditing is one of the characteristics required so that financial information can be said to be useful. The purpose of this study was to determine the effect of profitability, company size, and reputation of the Public Accounting Firm on ...
Silvia Gunawan   +2 more
doaj  

IMPLIKASI BIOLOGICAL ASSET INTENSITY, UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN KAP TERHADAP PENGUNGKAPAN ASET BIOLOGIS

open access: yesJournal of Management and Accounting, 2021
Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are
Christopher Scarvino   +3 more
doaj   +1 more source

PENGARUH UKURAN PERUSAHAAN DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA

open access: yesJurnal Akuntansi Kontemporer, 2020
Agency theory arises when the owner (principal) hired management (agent) to provide a service and then delegate decision-making authority to the agent.
Henny Silviana   +2 more
doaj   +1 more source

The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange

open access: yesThe Indonesian Accounting Review, 2014
The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 ...
Dewi Sri Kistini, Joicenda Nahumury
doaj   +1 more source

The Influence of Profitability, Solvability, Liquidity, Company Size and Size of Public Accountant Firm on Audit Report Lag

open access: yesInternational Journal of Social Sciences and Humanities Invention, 2018
This study aims to test whether profitability, solvency, liquidity, firm size and size of Public Accounting Firm affect audit report lag. The sample population used in this study is a state-owned company listed on the Indonesia Stock Exchange in 2013-2015. Sampling in this study using purposive sampling method.
Reni Yendrawati, Varaby Wahyu Mahendra
openaire   +2 more sources

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