This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size earnings quality. Sample used in this are manufacturing listed Indonesia Stock Exchange (IDX) 2016-2018 using purposive sampling obtained 29 companies. seco...

The auditing profession is a major concern for stakeholders and has been in quagmire the past years. To overcome concern, client firms must take initiative to assure that management does not put pressure on external auditors. Therefore, need part positively influencing auditors‟ independence reduce complexity of audit procedures, consequently, improve independence. Thus, determinants factors ar...

The Government's proposals for the reform of the National Health Service' have met with a mixed response. Amidst the controversy one item has received widespread support. Increasingly it is recognized that medical audit is an essential component of high quality clinical practice, and the United Kingdom can no longer lag behind countries such as the United States, Australia and the Netherlands2 ...

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, committee, and financial performance have prospects future so that investors will be interested investing. This population manufacturing companies pay dividends during period 2016 2021 which are listed on IDX sample 222 companies. The method panel data regression. Findin...

ABSTRACT This study is aimed to examine and analyze the influence of Independent Board Commissioners, Audit Committee, Quality on Tax Avoidance. The sample in this mining companies listing Indonesia Stock Exchange period 2017-2019. Researchers are interested doing because sector provides high economic value country but tax contribution from still minimal. analysis used multiple linear regressio...

Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of authorities. This study examines impact TAG on audit report timeliness role corporate governance using ownership structure committee relationship between timeliness. We use planning prediction model to uncover TAG. The data for our sample is obtained manufacturing comp...

This paper aims to examine the positive relationship between audit committee (AC) and reporting quality proxied by timeliness in Indonesian context. The AC effectiveness is measured size, number of its expertise or competence, meeting frequency. study employs 240 observations from 48 manufacturing companies 2014 2019 Stock Exchange (IDX) as samples. A logit regression analysis used test hypothe...