Results 31 to 40 of about 16,314,832 (287)

Determinan Audit Fee Pada Badan Usaha Milik Negara Tahun 2022-2024

open access: yesDisclosure
This study aims to examine the relationship between audit fees in Indonesian state-owned enterprises (SOEs), audit committee size, business complexity, company size, and public accounting firm size.
Yusrina Nirmalasari, Achmad Zaky
doaj   +1 more source

The Impact of Firm Size, Job Embeddedness, and Job Engagement on Turnover in Public Accounting Firms [PDF]

open access: yes, 2023
Retention in public accounting firms has been and continues to be a top concern in the accounting profession. The direct and indirect cost of turnover; the decrease in accounting enrollment and graduation; the Great Resignation; and changes to work ...
Cooper, Amy
core   +1 more source

Determinant of Earnings Management: Financial Distress, Tax Planning, Audit Quality, and Public Accountant Firm Size

open access: yesJournal of Accounting and Strategic Finance, 2023
Profit can show the information to the public in making investment decisions. The motivation of management to practice earnings management is to attract external parties, one of which is investors by increasing profits (income creating) and tax motivation by decreasing profits (income decreasing).
Ajeng Luthfiyatul Farida   +1 more
openaire   +1 more source

THE INFLUENCE OF PUBLIC ACCOUNTING FIRM SIZE, AUDIT FEE, AND COMPANY SIZE ON AUDIT QUALITY

open access: yesInternational Journal of Economics, Education, Law and Social Sciences (IJEELSC)
This study seeks to examine the influence of public accounting firm magnitude, audit fees, and company scale on audit quality. Utilizing quantitative methodology, logistic regression analysis was conducted employing spss version 25 software. The study focused on building materials firms listed on the malaysia stock exchange between 2020 and 2022.
null Icih   +2 more
openaire   +1 more source

PENGARUH KOMITE AUDIT KOMISARIS INDEPENDEN DAN UKURAN KAP TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR PADA BEI TAHUN 2012-2015

open access: yesKeberlanjutan, 2018
RThe research is an empirical study to examine the influence of audit committee, independent commissioner and public accounting firm size to earnings management on Indonesian Stock Exchange listed companies from manufacturing various industry sector in ...
Ganefo Sudirman
doaj   +1 more source

THE INFLUENCE OF COMPANY SIZE, PUBLIC ACCOUNTING FIRM SIZE, AND PROFITABILITY ON AUDIT REPORT LAG

open access: yesJurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
This research aims to investigate company size, KAP size, and profitability on Audit Report Lag. The research sample is derived from 74 companies in the Basic and Chemical Sector listed on the Indonesia Stock Exchange (BEI) during the period from 2019 to 2022.
Lena Susanti, null Sigit Mareta
openaire   +1 more source

THE EFFECT OF AUDIT OPINION, CHANGE OF MANAGEMENT, FINANCIAL DISTRESS AND SIZE OF A PUBLIC ACCOUNTING FIRM ON AUDITOR SWITCHING [PDF]

open access: yesJurnal Akuntansi Trisakti, 2019
This research aims to analyze and determine the effect of the audit opinion, change of management, financial distress, and the size of the public accounting firm on the auditor switching. This research uses secondary data from the official website of the Indonesia Stock Exchange.
Irma Ade Alisa   +2 more
openaire   +1 more source

The relationship between firm size and exports in the context of merger review in South Africa : is the international competitiveness public interest clause of the Competition Act valid [PDF]

open access: yes, 2005
Includes bibliographical references (leaves 32-34).According to the Competition Act of South Africa, proposed mergers, if rejected on the grounds of anti-competitive effects as well as the efficiency considerations, may be passed on certain public ...
Aproskie, Jason
core   +1 more source

Pathways and pitfalls: a qualitative study of student experiences in biomedical science education

open access: yesFEBS Open Bio, EarlyView.
Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell   +8 more
wiley   +1 more source

Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee

open access: yesJurnal Akutansi Manajemen Ekonomi Kewirausahaan
This study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
doaj   +1 more source

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