نتایج جستجو برای: auditor tenure
تعداد نتایج: 8325 فیلتر نتایج به سال:
The increasingly expansion credit risk in the form of non-current debts reduces the bank's financial ability to provide facilities and profitability, and could ends up in monetary & financial crisis through its externalities from banking sector to other economic sectors. Therefore, controlling this risk by focusing on the factors that influence its creation is important. Although various varia...
This research is a study using the literature method which raises five recent studies in 2022 project audit tenure, firm age, auditor relations, opinion, public accounting reputation, profitability, solvency, internal and covid-19 pandemic, committee against delay. The purpose of this to analyze more comprehensively results that have been carried out supported by other sources increase literacy...
Kualitas audit yang baik dapat membangun kepercayaan para pengguna laporan keuangan sebagai dasar pengambilan keputusan, untuk kepentingan masing-masing maupun umum. Tujuan penelitian ini adalah melakukan pengujian kuantitatif pengaruh ukuran perusahaan, tenure, dan financial distress terhadap kualitas audit. Variabel independen perusahaan diukur dengan logaritma natural total aset, tenure bera...
Improved audit quality is needed to increase investor’s confidence in a company's financial statements. Competence and independence are requirements produce audit. This study quantitative that aimed analyze the effect of tenure, time budget pressure, firm size, auditor specialization on quality. The population data this comprised banking companies listed Indonesia Stock Exchange (IDX) 2015-2019...
In this paper, we identify instances in which the auditor-client relationship has been terminated (i.e., the auditor resigns or the client dismisses the auditor) but the auditor continues to complete a subsequent quarterly review. Using discretionary accruals and earnings benchmark tests to proxy for the extent of earnings management, we contrast earnings management behavior during these “lame ...
Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) provide empirical evidence whether selection industry-specialized auditors partners with specific workloads can weaken this relationship.Method: research was conducted using moderated regression analysis. Selection sample purposive sampling method, from all public listed companies durin...
Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, fee, tenure, dan kompetensi auditor terhadap manajemen laba. kuantitatif dengan menggunakan sumber data sekunder berupa laporan tahunan perusahaan diperoleh dari website Bursa Efek Indonesia (BEI). Populasi adalah semua sektor terdaftar di BEI pengecualian finance property & real estat...
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