We apply voting theory to the context of audit committees and examine how the even– odd nature of audit committees is related to earnings quality. We hypothesize that an audit committee with an odd number of directors can improve the committee’s voting efficiency by better aggregating directors’ information and thus enhance the quality of committee decisions, as compared with an audit committee...

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, opinion and delay on switching. uses secondary data trade services companies listed Indonesia Stock Exchange 2017-2021. used a purposive sam...

The debate about the enactment of auditor partner rotation and audit tenure restriction their effect on quality still leave questions, because several studies have found inconsistent results. This study aims to provide empirical evidence moderating committee relationship quality, which may caused inconsistency previous studies. uses data from manufacturing companies listed Indonesia Stock Excha...

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...

Earnings management is a form of opportunistic action taken by managers to achieve certain goals. The purpose this study was determine the effect educational background board directors, commissioners and audit committee on real earnings management. This research conducted in manufacturing company listed Indonesia Stock Exchange (IDX) using purposive sampling method. analysis technique used mult...

The aims of this study were to find some factors that effect firm value. objective is prove the indirect Good Corporate Governance which proporated by Audit Committee, Board Of Directors and Independen Commissioner. This takes sample from 11 companies in food beverages sub sector at Indonesia Stock Exchange, listed 2013-2017. Sampling method used purposive sampling. analysis research multiple r...

Abstract- This research is aim to analyze the influence of corporate social responsibility and audit committee on quality implications with tax avoidance. type quantitative. The population sub-sectors finance company listed in Indonesia Stock Exchange 2016-2020. Data processing this using Statistical Program for Social Science 22 program. sampling method purposive technique counted 16 companies...

One of the most important things in financial statements a company is integrity reports. Integrity reports, especially transportation sector, there are some that not accordance with standard provisions IDX and also companies do publish annual reports on IDX. This research was conducted. to analyze effect independent commissioners, audit committee, institutional ownership quality statements. dep...