This study aims to analyze the effect of corporate governance on transparency as measured by stock return synchronicity. The variables used are board size (commissioner), big4 audit, institutional ownership, market book, volatility firm fundamentals, leverage, and size. uses a quantitative approach with multiple linear analysis models. sample non-financial business entities listed Indonesia Sto...

This study addresses the role of audit committees and auditors in the reporting of internal control deficiencies after the passage of the Sarbanes-Oxley Act (SOX). We find that a higher number of meetings of the audit committee, lesser proportion of ‘financial experts’ in the audit committee, and more auditor changes characterize firms that report weaknesses in their internal controls compared ...

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence fraud achieve integrity financial report, GCG proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable an external auditor intermediary if there difference opinion with company's internal parties. The purpose this study find out ef...

This study aims to ascertain how going concern audit opinions are affected by Profitability, liquidity, solvency, firm size, and quality. Profitability will be measured with Return on Asset, Liquidity Current Ratio, Solvency Debt Asset Firm Size Logaritma Natural of Total Assets. The data used in this is secondary data. mining businesses listed the Indonesia Stock Exchange (IDX) 2019–2021 compr...

This research aims at determining a more specific relationship regarding the influence of firm size, profitability, solvency, and KAP size variables that affected probability Abnormal Audit Report Lag. The used secondary data from financial independent auditor reports obtained Indonesia Stock Exchange Consumer Goods Industry Companies for 2018-2020 period. total sample in this was 167 analysis ...