Employment or admission “goals” are often preferred to affirmative action as a way of obtaining diversity. By constructing a simple model of employer-auditor interaction, I show that when an auditor has imperfect information regarding employers’ proclivities to discriminate and the fraction of qualified minorities in each employer’s applicant pool, goals are synonymous with quotas. Technically ...

Penelitian ini bertujuan untuk menganalisis Fraud Pentagon Theory dalam mendeteksi kecurangan pelaporan keuangan. merupakan penelitian kuantitatif, dimana data diperoleh dari laporan keuangan tahunan yang terdapat pada website resmi perusahaan dan Bursa Efek Indonesia. Sampel digunakan ditentukan dengan menggunakan purposive sampling sehingga 16 BUMN selain industri terdaftar di Indonesia perio...

This study aims to analyze the determinants of risk factors for financial reporting fraud, which are proxied based on targets, ineffective monitoring, director turnover, and auditor turnover moderated by corporate governance mechanisms. Sample selection using purposive sampling method. The total population in this was 46. sample 81 banking companies listed IDX 2019-2021 period. tested hypothesi...

Tantangan Auditor Dalam Menjaga Kualitas Audit Pada Masa Pandemi Covid-19. Tujuan dari penelitian ini adalah untuk mengetahui tantangan seorang auditor dalam menjaga kualitas audit pada masa pandemi Metode yang digunakan metode kajian pustaka (literature review). Adanya Covid-19 berdampak akibat pengaruh turunnya biaya audit, penurunan gaji auditor, rendahnya tingkat keandalan, dan bukti kemung...

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...

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...

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...