PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE …

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with …

PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT …

This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 compan…

PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…

This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…

DAMPAK KERAGAMAN INDUSTRI AUDITOR PADA KUALITAS AUDIT DENGAN KOMPLEKSITAS KLI…

Auditor industry diversification reflects the breadth of auditors’ experience in handling clients across various industry sectors, which is believed to enhance cognitive flexibility and the quality of audit decision-making. This study aims to analyze the effect of auditor industry diversification on audit quality and examine the moderating role of client complexity, based on Behavioral Decisi…

INOVASI DIGITAL, PENGUNGKAPAN ESG, DAN NILAI PERUSAHAAN: PERAN REPUTASI AUDIT…

This study is motivated by firms’ need to maintain competitiveness and enhance firm value in the context of global competition, particularly in the manufacturing sector, which plays a critical role in the economy while facing pressures from technological disruption and rising sustainability demands. The study examines the effect of digital innovation disclosure and ESG disclosure on firm valu…

PENGARUH KEPEMILIKAN INSTITUSI, KEPEMILIKAN MANAJEMEN, DAN KOMITE AUDIT TERHA…

Audit quality plays a crucial role in ensuring the credibility and reliability of corporate financial statements, particularly in the mining sector, which is characterized by high operational risk and financial complexity. This study aims to examine the effect of institutional ownership, managerial ownership, and audit committees on audit quality in mining companies listed on the Indonesia Stoc…

PENGARUH INCOME SMOOTHING DAN SUSTAINABILITY PERFORMANCE TERHADAP BIAYA AUDIT…

This study aims to analyze the factors that influence audit fees in non-No. companies. The variables used include income smoothing and sustainability performance as independent variables, and audit fees as the dependent variable. The purpose of this research is to examine the effect of these variables on audit fees. The sample was selected using purposive sampling from the Refinitiv LSEG databa…

PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (S…

This research aims to empirically determine the influence of fee audits, audit tenure, and audit rotation on audit quality. This research uses a quantitative approach with secondary data types. The population that used was 70 companies listed in the Jakarta Islamic Index 70 period 2019-2022 with a research sample of 53 companies obtained through a purposive sampling technique. The analysis tech…

PENGARUH AUDIT MANAJEMEN TERHADAP EFISIENSI OPERASIONAL (STUDI PADA PT. PERTA…

This study aims to analyze the influence of management audit, including audit planning, audit implementation, audit reporting, and audit follow-up, on operational efficiency at PT Pertamina Hulu Rokan Regional 1 Zona 4A. Using a quantitative approach with data collected from 78 respondents within the Supply Chain Management division, the results show that audit planning has a significant negati…

STRATEGI PETANI PADI LAHAN RAWA LEBAK MENGHADAPI PERUBAHAN IKLIM DI DESA PEMA…

This research, titled "Strategies of Lowland Rice Farmers in Facing Climate Change in Pematang Buluran Village, Sirah Pulau Padang Subdistrict, Ogan Komering Ilir Regency," aims to understand the strategies employed by lowland rice farmers in Pematang Buluran Village to cope with climate change. The study uses a descriptive qualitative research method with a case study approach. Data were colle…

PENGARUH KUALITAS AUDIT, LEVERAGE, DAN KOMITE AUDIT TERHADAP MANIPULASI AKTIV…

Penelitian ini bertujuan untuk mengukur dan memberikan bukti empiris mengenai pengaruh kualitas audit, leverage, dan komite audit terhadap manipulasi aktivitas riil. Penelitian ini merupakan penelitian kuantitatif dan data yang digunakan adalah data sekunder yang diolah menggunakan analisis regresi linier berganda melalui program SPSS. Populasi penelitian adalah seluruh perusahaan manufaktur se…

PENGARUH KARAKTERISTIK KEAHLIAN ANGGOTA WANITA DI KOMITE AUDIT TERHADAP BIAYA…

This study examines the effect of the expertise characteristics of female members of the audit committee on audit fees. Factors characteristic of the expertise of female members on the audit committee include financial expertise, industrial expertise and legal expertise of female members on the audit committee. The population for this study is non-financial companies listed on the Indonesia Sto…

ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT DENGAN UKURAN P…

This study aims to analyze the impact of profitability, liquidity, and audit opinion on audit lag, with company size as a moderating variable, for companies listed on the Indonesia Stock Exchange (IDX). The research employs secondary data from the annual reports of IDX-listed companies for the period 2018-2022. A sample of 17 companies was selected using purposive sampling. The data analysis te…

CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY

This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, re…

PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUAL…

This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logisti…

PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN …

This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposiv…

PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TER…

Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this stu…

PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPOR…

Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…

PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…

This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…

AUDIT MANAJEMEN

Edition

-

ISBN/ISSN

979-526-363-3

Collation

xvi, 280 hlm. ; 23 cm

Series Title

-

Call Number

657.458 Sia a

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DA…

This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…

2407005459

This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…

PENGARUH KONEKSI POLITIK, RISIKO AUDIT, DAN KEPEMILIKAN ASING TERHADAP BIAYA …

This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …

AUDITING; Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik, BUKU 1 ED…

Edition

5

ISBN/ISSN

978-979-061-734-6

Collation

1 jil, 410 hlm. ; 26 cm

Series Title

-

Call Number

657.45 Ago a 2018

Auditing dan Jasa Assurance: PENDEKATAN TERINTEGRASU, JILID 2 EDISI KEDUABELAS

Edition

12

ISBN/ISSN

978-0-13-612827-4

Collation

xv, 519 hlm. ; 26 cm

Series Title

-

Call Number

167.007 Are a

PENGARUH RISIKO PERUSAHAAN, KEBERAGAMAN GENDER KOMITE AUDIT, DAN KEPEMILIKAN …

Penelitian ini bertujuan untuk menguji pengaruh risiko perusahaan, keberagaman gender komite audit, dan kepemilikan institusional terhadap pemilihan auditor ekesternal yang diproksikan menggunakan variabel dummy. Objek penelitian ini adalah perusahaan sub sektor makanan dan minuman yang tercatat pada Bursa Efek Indonesia (BEI) tahun 2020 - 2023. Data yang digunakan dalam penelitian ini merupaka…

PENGARUH SKEPTISME PROFESIONAL, SELF EFFICACY, LOCUS OF CONTROL DAN RED FLAGS…

This study aims to examine empirically the effect of sceptism proffesional, self efficacy, locus of control and red flags to local government internal auditor’s ability to detect fraud. The sample is from internal auditors in inspectorat Palembang, Ogan Komering Ulu and Ogan Komering Ulu Timur. This study used primary data by conducting direct research by providing questionnaires to responden…

COSO-BASED AUDITING

Edition

-

ISBN/ISSN

-

Collation

v, 104 hlm ; 21 cm

Series Title

-

Call Number

657.45 Tun c

AUDIT & PENGAWASAN SYARIAH PADA BANK SYARIAH: CATATAN PENGALAMAN

Edition

-

ISBN/ISSN

979-3333-89-8

Collation

x, 158 hlm. : ilus. ; 21 cm

Series Title

-

Call Number

657.458 Muh a

Bunga Rampai Auditing

Edition

-

ISBN/ISSN

978-979-061-086-6

Collation

x, 276 hlm. : ilus. ; 26 cm

Series Title

-

Call Number

657.45 Ago b