نتایج جستجو برای: audit size and the audit tenure also
تعداد نتایج: 21173527 فیلتر نتایج به سال:
PENGARUH ROTASI KAP, AUDIT FEE, AUDIT TENURE, KINERJA KEUANGAN, KOMITE AUDIT TERHADAP KUALITAS AUDIT
Sepanjang tahun 2019 di Malaysia terjadi beberapa kasus yang melibatkan KAP, rendahnya kualitas audit mengakibatkan kerugian bagi banyak stakeholder . Tujuan penelitian ini adalah untuk menganalisis pengaruh rotasi fee , tenure, kinerja keuangan, komite terhadap audit. Penelitian menggunakan pendekatan kuantitatif. Dengan data sekunder diperoleh dari website Bursa Malaysia. Pengambilan sampel s...
The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...
هدف این مقاله بررسی ارتباط میان ویژگیهای کمیته حسابرسی با ارائه بهموقع گزارش حسابرسی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران میباشد. مطابق با تئوری علامتدهی، ارائه بهموقع صورتهای مالی از سوی شرکتها، دارای محتوای اطلاعاتی بوده و بر ارزش بنگاه اثرگذار است؛ درنتیجه، بررسی عوامل تعیینکننده تأخیر در گزارش حسابرسی حائز اهمیت است. تشکیل کمیته حسابرسی و افشاء مشخصات آن از سال 1391 طب...
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
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...
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh integritas auditor, risiko audit dan tenure terhadap kualitas pada Kantor Akuntan Publik (KAP) di Jakarta. Sampel yang dipakai 62 auditor 31 wilayah Variabel variabel dependen terdiri independen serta tenure. Hubungan kedua dianalisis menggunakan regresi berganda. Hasil menemukan ahwa berpengaruh audit. Sementara tidak Namun secara sim...
The purpose of this study is to assess tax risk according to audit quality output criteria and vertical and horizontal agency costs. In this study, we used audit quality output criteria including accruals quality, realized cash flows and earnings volatility in companies. For this purpose, financial information of 118 companies was extracted and analyzed as a statistical sample of the study in 2...
Introduction: The audit process planning is a fundamental basis in the exercise of audit process. The peresent study aimed to identify the impact of the audit process planning on the total quality management. That audit planning as independent variable including audit process planning, preparing audit strategy, documenting audit process, and Total Quality Management.as dependent variable. Meth...
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