This study reviews the supervisory mechanism carried out by company in implementation of risk management. research is qualitative with literature method. As a result, internal auditors, audit committees and management accountants work together supervising risk-based audits. Internal auditors have weak contribution because they prefer approach so are supported committee. The committee supervises...

This research is a quantitative that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and tenure on integrity statements in manufacturing companies listed Indonesia Stock Exchange for 2016-2020 period. The sample collected was 55 based purposive sampling technique. Hypothesis testing using multiple linear regression analysis which proce...

<p class="Default">Penelitian ini bertujuan untuk melakukan pengujian secara empiris apakah <em>audit fee, </em>ukuran perusahaan, komite audit dan reputasi auditor dapat mempengaruhi kualitas pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2020. Penelitian menggunakan 26 sampel perusahaan. Metode penentuan...

This study aims to provide empirical evidence about the influence of Independent Commissioners, Audit Committee and Risk Monitoring Committees on Taking moderated by Charter Value in Indonesian banking industry. is a policy-making management that contains risks its decisions. research was conducted analyzing Committee. In this case, institutions are organs Board Commissioners their instruments ...

The purpose of this study is to examine the effect gender equality on quality financial statements as a proxy for auditor's opinion. This research quantitative associative with units analysis audited and independent auditor reports issued by KAP. used secondary data, data techniques logistic regression SPPS version 26 software. sample selection purposive sampling method. results show that board...

This study aims to empirically examine the effect of corporate governance mechanisms as proxied by institutional ownership, independent commissioners, and audit committees well implementation social responsibility on tax avoidance. research method is descriptive communicative. The was conducted coal mining sector companies listed IDX for 2017-2019 period. data used secondary obtained from annua...

This study aims to examine the effect of audit committee attributes gender and financial expertise on ability predict statement fraud. research is a quantitative using secondary data obtained through Indonesian stock exchange. The subjects in this were committees transportation sector companies listed IDX. used sample 129 observations from 2019 2021. census sampling method that all populations ...

This study aims to determine the effect of managerial ownership, institutional independent commissioners and audit committees on financial distress in companies automotive industry sector their components listed Indonesia Stock Exchange for 2014-2019 period. The sample used was 7 with number observations during period so that total research data 42. sampling technique purposive sampling. Analys...