Penelitian ini bertujuan untuk mengetahui pengaruh masing-masing variabel audit tenure, fee dan auditor switching terhadap kualitas audit. Selain itu, penelitian juga delay dalam memediasi antara merupakan Jenis yang digunakan dengan menggunakan jenis deskriptif kuantitatif path analysis (analisis jalur). sampel berjumlah 75 data. Dalam pengumpulan sumber data dokumen itu berupa laporan keuanga...

This study aims to determine the effect of public accounting firm size, audit tenure, fee and auditor independence on integrity financial statements mining companies listed Indonesia Stock Exchange (IDX) in 2014-2018. Accounting conservatism is used measure statements. The subjects examined this were sample selected by purposive sampling method 19 obtained as samples from a total population 49 ...

Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied industry specialization, audit tenure, and opinion on non-financial companies listed IDX. This study used a set panel data that consisted IDX operating 2017-2020 period. were obtained companies’ annual report. res...

Due to delays in annual financial reporting, a number of IDX issuers were subject administrative sanctions by the Indonesia Stock Exchange. One reasons is that auditors find it difficult confirm statements company. This study seeks ascertain how audit tenure and KAP size affect delay. Descriptive verification methods with quantitative approach used this study. 13 Public Accounting Firms Bandung...

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...

Masalah hukum yang terkait dengan bisnis saat ini, diantaranya dalam hal mengomentari dan mengelola informasi akuntansi. Hal ini dapat menimbulkan misinformasi kritik terhadap profesi akuntan publik. Tujuan dari penelitian adalah menguji pengaruh disclousure, audit tenure, reputasi KAP ukuran perusahaan opini going concern. Pada sama, auditor mulai menuntut agar mereka bertanggung jawab tidak h...