Penelitian ini bertujuan untuk menguji pengaruh Reputasi Auditor, Ukuran Perusahaan, dan Financial Leverage terhadap Praktik Perataan Laba. Auditor dalam penelitian diukur dengan dummy. Perusahaan ln total asset. debt to equity ratio. menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Teknik pengambilan adalah purposive sampling diper...

This study aims to determine the effect of Profesionalism, Independence and Competence on Auditor Performance at Inspectorate Jombang Regency. research was conducted Inspektorate Office is a causal associative with quantitative approach. The source data in this primary using uestionnaire Likerts scale. population auditor statistical toll used he test hypothesis regression help SPPS25 aplication...

Penelitian ini bertujuan untuk menjelaskan peran kualitas audit terhadap penentu kinerja auditor. dilakukan pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur. menggunakan data primer dengan metode pengumpulan kuesioner. Pengujian 62 responden auditor dari 10 kantor akuntan publik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa etika profesi berpengaruh signifikan au...

The specialised nature of information systems (IS) auditing and the skills necessary to perform such audits require standards that apply specifically to IS auditing. One of the goals of the Information Systems Audit and Control Association (ISACA) is to advance globally applicable standards to meet its vision. The development and dissemination of the IS Auditing Standards are a cornerstone of t...

BACKGROUND The Hawthorne effect, or behaviour change due to awareness of being observed, is assumed to inflate hand hygiene compliance rates as measured by direct observation but there are limited data to support this. OBJECTIVE To determine whether the presence of hand hygiene auditors was associated with an increase in hand hygiene events as measured by a real-time location system (RTLS). ...

This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...