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 …

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…

MENGENAL INFORMASI ASIMETRI DAN UNDERPRICING : Tinjauan Empiris

Edition

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ISBN/ISSN

979-587-475-6

Collation

xii, 162 hlm.; 16 cm.

Series Title

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Call Number

657.45 Ada m

AUDIT OPERASIONAL ATAS MANAJEMEN PERSEDIAAN PUPUK UREA DALAM UPAYA MENINGKATK…

Edition

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ISBN/ISSN

-

Collation

xi, 76 hlm.; tab.; 28 cm.

Series Title

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Call Number

T566052008

ANALISIS PENGENDALIAN INTERN PROSEDUR PEMBERIAN KREDIT UNTUK MENINGKATKAN EFE…

The main purpose of this research are t o identify the internal control of procedure in giving credit at PT Bank Tabungan Negara (Persero) and t o measure the effectiveness of procedure in giving credit at that company. The result show that the internal control of procedure in giving credit at PT Bank Tabungan Negara (Persero) has been already ejfective. It can be shown from the application of …

KUALITAS AUDIT DAN PENGUKURANNYA

Edition

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ISBN/ISSN

978-602-289-203-8

Collation

xvi, 296 hlm. : ilus.; 24 cm

Series Title

-

Call Number

657.45 Tan k

Auditing Buku 2 Edisi 6

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Audit Kinerja pada Sektor Publik: Konsep, Praktik, dan Studi Kasus

Edition

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ISBN/ISSN

978-979-691-499-9

Collation

xix, 306 hlm. ; 24 cm.

Series Title

-

Call Number

657.45 Rai a

PENGARUH POTENSI KEBANGKRUTAN, LEVERAGE, OPINI AUDIT, DAN PROFITABILITAS TERH…

This research aims to examine the effect of potential bankruptcy, leverage, audit opinion, and profitability on audit report lag. This type of research is quantitative and the data used is secondary data. The population in this research is 75 consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purpos…

ANALISIS FRAUD HEXAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT: MODER…

This study aims to analyze the fraud hexagon theory moderated by an audit committee's expertise in detecting fraudulent financial statements in non-financial companies listed on the Indonesia Stock Exchange in 2020-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical method used are multiple linear regression using STATA version 17. Th…

PENGARUH AUDIT TENURE, ROTASI AUDIT, KOMITE AUDIT, UKURAN KAP, DAN UKURAN PER…

ABSTRAK PENGARUH AUDIT TENURE, ROTASI AUDIT, KOMITE AUDIT, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Oleh: Moh. Ferdiansyah Putra Penelitian ini bertujuan untuk menguji pengaruh audit tenure, rotasi audit, komite audit, ukuran kap, dan ukuran perusahaan terhadap kualitas audit …

ANALISIS KOMPARATIF EFEKTIVITAS LINGKUNGAN AUDIT: BLOCKCHAIN VS NON-BLOCKCHAIN

This study aims to analyze and compare the effectiveness of two audit environments, namely blockchain-based and non-blockchain audits. The analysis is conducted through four main indicators: transparency, efficiency, security, and operational impact, which reflect the quality and effectiveness of the audit process. Using a descriptive-comparative approach and case-based analysis, this research …

PENGARUH HASIL AUDIT BADAN PEMERIKSA KEUANGAN DAN KARAKTERISTIK PEMERINTAH TE…

This research aims to examine the audit results of Indonesian Audit Board (BPK) which are studied in this research in the form of audit opinions, audit findings and follow-up audit recommendations. Meanwhile, the characteristics of regional government studied consist of legislative size, independence ratio, and regional government organization. This research uses a sample of 34 provinces in Ind…

PENGARUH AUDIT TENURE, INDEPENDENSI KOMITE AUDIT DAN AUDITOR SWITCHING TERHAD…

Fraud in financial reporting is a phenomenon that continues to occur even though there are laws to overcome it. The measurement of financial statement fraud in this study was using the Beneish M-Score method. This study aims to analyze the influence of audit tenure, audit committee independence, and auditor switching on the detection of financial reporting fraud of insurance companies on the In…

PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…

This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …

PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UK…

This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a …

PENGARUH KEAHLIAN KEUANGAN AUDITOR INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNA…

This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the number of fraud. This research focuses on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The sampling technique applied using purposive sampling was 22 companies. Data analysis was assisted by Eviews vers…

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG SERTA PERBEDAAN…

This study examines the influence of audit committee characteristics on audit report lag (ARL) and its differences during and after the COVID-19 pandemic in mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research employs a quantitative approach using secondary data sourced from annual and financial reports. The population consists of mining companies listed…

PENGARUH REPUTASI KAP, UKURAN PERUSAHAAN, DAN AUDIT TENURE TERHADAP KUALITAS …

This research aims to examine the effect of KAP reputation, company size, and audit tenure on audit quality in food and beverage subsector companies listed on the IDX in 2018-2022. The method used in this research is a quantitative method. The sampling technique used purposive sampling, namely 24 companies. The number of research observations was 120 companies with a 5 year research period. The…

PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN ( STUDI DI PERUSA…

Companies going public have a responsibility to share their financial information with the general public. Therefore, every management will work hard to provide better service. This research aims to determine the influence of the fraud hexagon (Pressure, opportunity, rationalization, competence, arrogance, collusion) on fraudulent financial reporting studies in manufacturing companies in variou…

PENGARUH RASIO KEUANGAN, ATRIBUT PERUSAHAAN, DAN AUDIT ENURE TERHADAP AUDIT D…

This study aims to analyze the influence of profitability, solvency, firm size, firm age, and audit tenure on audit delay public before and during Covid-19 pandemic with accounting firm size as a moderating variable. The sample for this study is property and real estate sector companies that listed on the Indonesia Stock Exchange in 2017-2022. This research uses quantitative descriptive methods…

THE INFLUENCE OF GENDER DIVERSITY OF COMMISSIONERS AND AUDIT COMMITTEES, AND …

This study aims to analyze the effect of gender diversity of commissioners and audit committees, as well as audit fees on audit quality. This empirical research focuses on property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The data used in this study are secondary data obtained through the company's financial statements and annual report…

ENGARUH AUDIT INTERNAL, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING…

This study aims to examine the effect of Internal Audit, effectiveness of internal control, and Whistleblowing System on fraud prevention in the state-owned company listed in Indonesia stock Exchange Year 2019-2022. The method used in this research is a quantitative method. The sampling technique used puposive sampling, namely as many as 17 companies with a 4 year research period. The research …

PENGARUH KOMPOSISI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN SOLVABILITAS TERHADAP…

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh komposisi komite audit, ukuran perusahaan, dan solvabilitas terhadap nilai perusahaan dengan audit delay sebagai variabel mediasi. Populasi pada penelitian ini adalah perusahaan healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunde…

PENGARUH FEE AUDIT, ROTASI AUDIT, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDI…

This study aims to analyze the effect of audit fees, audit rotation, and auditor’s reputation on audit quality with firm size as a moderation variable. The sample for this study is financial sector companies that listed on the Indonesia Stock Exchange for 2020-2022. The number of research samples is 198 samples determined by the purposive sampling method. The data analysis technique used is p…

THE EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND OWNERSHIP STRUCTURE…

This study aims to empirically examine the effect of chief executive officer (CEO) characteristics and ownership structures on audit fees. The observed factors of CEO characteristics include gender and tenure, while the ownership structures are foreign and institutional. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the peri…

PENGARUH PANDEMI COVID-19, OPINI AUDIT, REPUTASI AUDITOR DAN EFEKTIVITAS KOMI…

Penelitian ini bertujuan untuk menguji pengaruh reputasi auditor dan efektivitas komite audit terhadap manajemen laba sebelum dan selama pandemi COVID-19.Pengambilan sampel dilakukan dengan metode purposive sampling dengan total sampel sebanyak 90 sampel. Teknik analisis yang digunakan adalah Regresi Data Panel menggunakan aplikasi pendukung STATA 17. Hasil penelitian menunjukkan bahwa variabel…

PENGARUH KUALITAS AUDIT DAN ENVIRONMENT SOCIAL GOVERNANCE TERHADAP NILAI PERU…

This research aims to determine the impact of (1) audit quality (2) environmental social governance on the firm value. The method used in this research is the quantitative method. The population in this study is a companies on the SRI-KEHATI index listed on the Indonesian Stock Exchange in 2018-2022 using purposive sampling method. Data analysis techniques use multiple regression analysis. The …

PENGARUH UKURAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Peru…

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan reputasi auditor terhadap kualitas audit. Sempel penelitian ini adalah perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Penelitian ini menggunakan metode deskriptif kuantitatif. Jumlah sampel pada penelitian ini sebanyak 60 sampel yang ditentukan dengan metode purposive sampling. Teknik anali…

PENGARUH BIAYA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, AUDIT LINGKUNGAN TERHADAP…

This research aims to examine and analyze the influence of environmental costs, environmental disclosure, and environmental audit on financial report performance. The population for this study consists of manufacturing companies in the industrial and chemical sector listed on the Indonesia Stock Exchange from 2020 to 2022. The research is designed as a descriptive study with a quantitative appr…