Bu çalışmada Borsa İstanbul’da işlem gören şirketlerin açıkladığı denetim ücreti ile komitesinin karakteristikleri arasındaki ilişki incelenmiştir. Çalışmada olarak toplam üye sayısı, kadın bağımsız üyelerin uzmanlıkları, eğitim düzeyleri ve yapılan toplantı sayısı kullanılmıştır. amaçla 2020 2021 yıllarında 205 şirket analize dahil edilmiştir. çoklu doğrusal regresyon analizi Yapılan komitesin...

This study aims to determine the effect of internal auditor on company value, audit quality value with committee as a moderating variable and in consumer goods sector companies listed Indonesia Stock Exchange for 2017-2020 period. research was conducted using quantitative methods casualty approach. totaled 54 sampled many 12 purposive sampling method. Data analysis SPSS version 25. Based result...

Results The first compliance rate for the first visit in the first year was 42% which increased to 66% during the second visit and to 78% during the third visit. During the first audit there were deficiencies in: general measures in infection control (43%), surveillance (31%), monitoring of infection control guidelines (81%), isolation practice (64%), infection control committee performance (66...

The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...

The purpose of this study was to examine the impact independent commissioners, audit committees, and foreign ownership on green banking disclosures Indonesian banks in 2017-2021. population is Indonesia 2017-2021 sample 35 banks. obtained by using purposive sampling method. method used assess practices content analysis that refers disclosure indicators. Causality relationship between board comm...

Corporate governance is still an important issue today because poor can be the cause of business failure. Therefore, good needed to maintain sustainability. This study aims examine and analyze effect corporate governance, namely board commissioners, audit committee risk monitoring on company's current long-term performance. In addition, secretary added as a variable that moderates influence com...