As the science and study of medicine has continued to evolve over the last 30 years, the concept of physician performance has not only taken shape, but risen to the forefront of our daily practice. "Pay-for-performance," "quality," "audit" and "computerized-care" are terms we recognize and use ever more frequently. Yet, as we strive to improve our care, we have failed to identify a single or be...

This research examines the effect of audit fees, auditor specialization, and tenure on tax avoidance, with opinion as a moderating variable. uses secondary data from property companies listed Indonesia Stock Exchange for 2016-2020 period. The number samples used was 42 using SPSS software. findings this indicate that fees specialization have no while has an avoidance. study also shows strengthe...


 A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore aimed discover factors receipt of going concern audit opinion with firm size as a moderating variable and including independent commissioners, committee, financial distress. Furthermore, logistic analysis regression Eviews program was hypothesis test used. The results study, committee dis...

The effect of using automated auditing tools to detect compliance failures in unmanaged business processes is investigated. In the absence of a process execution engine, compliance of an unmanaged business process is tracked by using an auditing tool developed based on business provenance technology or employing auditors. Since budget constraints limit employing auditors to evaluate all process...

This study aims to examine the effect of internal control system (SPI), and noncompliance with government accounting standard laws regulations (SAP) on audit opinions. The sample in this were auditors at Riau Province Representative Office Audit Board Republic Indonesia (BPK RI Pekanbaru). research is a quantitative research. uses primary data collected using questionnaire. In study, was 55 res...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

The purpose of this research is to examine the impact liquidity, solvency, financial condition, and company size on going concern audit opinion property real estate sector companies listed Indonesia Stock Exchange between 2017 2019. data from study are company's statements obtained www.idx.co.id or official website. population in all for 2017-2019 period totalling 62 companies. After careful ex...

Predicting financially false statements to detect frauds in companies has an increasing trend in recent studies. The manipulations in financial statements can be discovered by auditors when related financial records and indicators are analyzed in depth together with the experience of auditors in order to create knowledge to develop a decision support system to classify firms. Auditors may annot...

Purpose - This study aims to test and analyze whether a total asset of, the number of work, an audit opinion, findings follow-up results tests has had significant effect on level disclosure financial report ministries /state institutions.
 Research Method research uses data from / institutions that have been audited by BPK during 2016-2018 period Audit Result Summary. The population used i...