Penelitian ini bertujuan untuk mengetahui pengaruh keahlian, pengalaman, dan gender komite audit terhadap kualitas audit. menggunakan data sekunder yang diambil dari laporan tahunan keuangan perusahaan sektor non terdaftar di Bursa Efek Indonesia periode 2016-2018. Jumlah sampel digunakan adalah 391 perusahaan. Dalam penelitian diproksikan dengan fee, sedangkan variabel independen proporsi keah...

Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit tenure, dan rotasi terhadap kualitas audit. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sedangkan sampel 91 memenuhi kriteria selama periode penelitian. Teknik pengambilan menggunakan metode purposive sampling. Metode analisis data digunakan regresi logistik. Data sekund...

value added is a criterion for evaluating the performance of economic units. statistics related to various economic indicators of industrial workshops located in iranian provinces with their value added are annually obtained by statistical centre of iran via “industrial workshops survey” program. this study is going to find the most important factors affecting the value added of the workshops, ...

We investigate whether the risk management committee and independent commissioner contribute to audit fee. use 720 observations from Indonesian listed companies for 2015–2018. ordinary least square analysis address our hypotheses. The result shows that proportion of commissioners weakens relationship between RMC fees. Our study proved existence a would lead higher demand coverage. As result, fe...

Auditor switching is an event where the company changes its cooperation with auditor and Public Accounting Firm (KAP). can be done either mandatory or voluntary. Voluntary caused by several factors such as financial distress, audit fees, delay. phenomena that have occurred, Enron KAP Arthur Anderson cases, Waste Management Inc case, Satyam case in India PT Great River International, Tbk. prove ...

The auditing profession is a major concern for stakeholders and has been in quagmire the past years. To overcome concern, client firms must take initiative to assure that management does not put pressure on external auditors. Therefore, need part positively influencing auditors‟ independence reduce complexity of audit procedures, consequently, improve independence. Thus, determinants factors ar...