Auditing the Risk Management Process

Edition

-

ISBN/ISSN

0-471-69053-8

Collation

xv, 269 p.; ill.; 24 cm

Series Title

-

Call Number

658.15 Pic a

Internal Controls : GUIDANCE FOR PRIVATE, GOVERNMENT, AND NONPROFIT ENTITIES

Edition

-

ISBN/ISSN

978-0-470-08948-4

Collation

ix, 244 p. : ill. ; 24 cm

Series Title

-

Call Number

658 Gra i

PUBLIC SECTOR AUDITING: PRACTICAL TECHNIQUES FOR AN INTEGRATED APPROACH

Edition

-

ISBN/ISSN

0-412-36260-0

Collation

xiv, 334 p. : ill. ; 23 cm

Series Title

-

Call Number

657.835 045 Jon p

AUDITING : An Integrated Approach

Edition

-

ISBN/ISSN

0-13-051698-8

Collation

xv, 688 p.; ill.; 22 cm.

Series Title

-

Call Number

657.45 Are a

THE QUALITY AUDIT: A Management Evaluation Tool

Edition

-

ISBN/ISSN

0-07-100820-9

Collation

xix, 309 p. : il.. ; 24 cm

Series Title

-

Call Number

657.45 Mil q

AUDITING : a systems approach

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AUDIT PRACTICE CASE, FIFTH EDITION

Edition

5

ISBN/ISSN

0-13-050923-x

Collation

200 p.; 28 cm.

Series Title

-

Call Number

657 Tow a

AUDIT MANAJEMEN PEMASARAN DALAM UPAYA MENINGKATKAN EFISIENSI DAN EFEKTIVITAS …

-

EVALUASI AUDIT OPERASIONAL ATAS PERSEDIAAN BARANG UNTUK MENINGKATKAN EFISIENS…

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Statistical Sampling for Auditing and Accounting Decisions : A Simulation

Edition

-

ISBN/ISSN

0-07-066851-5

Collation

viii, 108 p. : ill. ; 28 cm.

Series Title

-

Call Number

657.01 Van s 1976

PENGARUH AUDIT TENURE, AUDIT FEE, DAN AUDITOR SWITCHING TERHADAP KUALITAS AUD…

This research aims to review the influence of audit tenure, audit fees, and auditor switching on audit quality. The theory used in this research is Agency Theory. The method used in this research is a quantitative method and the type of data used is secondary data. The population of this research is all Pharmaceutical and Health Research subsector companies registered on the IDX for the 2018-20…

PENGARUH UKURAN PERUSAHAAN, TINGKAT PROFITABILITAS, AGRESIVITAS PAJAK DAN OPI…

This study aims to analyze the influence of company size, profitability level, tax aggressiveness, and auditor opinion on audit delay. The research was conducted on companies listed on the Indonesia Stock Exchange, utilizing purposive sampling for the period of 2020-2022. The independent variables include company size, profitability level, tax aggressiveness, and auditor opinion, while the depe…

PENGARUH AUDIT TENURE, CLIENT IMPORTANCE, DAN SPESIALISASI AUDITOR TERHADAP K…

This study aims to examine the effect of audit tenure, client importance, and auditor specialization on audit quality. The population in this study consisted of 185 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022, which were selected through purposive sampling method. The analysis was carried out using Logistic Regression through STATA 17 software. The results of thi…

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 PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN PAD…

This study aims to analyze the application of tax review to Institution X to ensure that its tax obligations are in accordance with tax laws and regulations, as well as to ensure that Institution X is a taxpayer who complies with applicable tax regulations. The data used in this study is secondary data. Secondary data is related to research topics, journals, Regulation of the Minister of Financ…

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…

ANALISIS PENGARUH PROFESIONALISME DAN ETIKA PROFESI AUDITOR DALAM MEMPERTIMBA…

This research aims to empirically test the influence of auditor professionalism and audit ethics on the level of materiality in companies with the research object KAP (Public Accounting Firm) located in the Palembang area. Based on the purposive sampling method, a population of 8 KAPs was produced with a sample size of 40 with the data source coming from questionnaires. The data analysis techni…

PENGARUH OPINI AUDIT DAN KEY AUDIT MATTERS TERHADAP AUDIT REPORT LAG PADA SEK…

Penelitian ini bertujuan untuk pengaruh Opini Audit dan Key Audit Matters terhadap Audit Report Lag. Populasi penelitian ini adalah seluruh Perusahaan Non-Keuangan di Bursa Efek Indonesia (BEI) dalam rentang waktu tahun 2022-2024. Variabel yang digunakan dalam penelitian ini adalah Audit Report Lag sebagai variabel dependen. Variabel independent yang digunakan pada penelitian adalah Opini Audit…

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 MUTU AUDIT COMMITTEE, FINANCIAL DISTRESS, DAN STANDAR KANTOR AKUNTAN…

Penelitian ini bertujuan untuk menguji pengaruh mutu audit committee, financial distress, dan standar kantor akuntan publik (KAP) terhadap kualitas laporan keuangan serta menguji perbedaan variabel independen dan variabel dependen dalam kondisi saat dan setelah pandemi covid-19. Objek penelitian ini adalah perusahaan sektor industri pertambangan, minyak bumi, dan gas alam yang terdaftar di Burs…

PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Emp…

This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the number of samples in this study is 112 companies with a total of 224 observations. This study uses a quantitative approach with secondary data. The testing in this study uses panel data regression analysi…

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 DIVERSITAS GENDER DEWAN KOMISARIS DAN DEWAN DIREKSI SERTA KOMITE AUD…

Penelitian ini menganalisis pengaruh diversitas gender dewan komisaris, dewan direksi, dan komite audit terhadap audit fee pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Diversitas gender dalam struktur kepemimpinan perusahaan semakin menjadi perhatian global karena dianggap mampu meningkatkan transparansi dan efektivitas pengambilan keputusan. Penelit…

PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN SUS…

This study aims to examine the influence of audit committee independence, audit committee financial expertise, audit committee size, the number of audit committee meetings, and institutional ownership on sustainability report disclosure in the banking sector. The research uses a quantitative method, with an observation period from 2021 to 2023. The sample consists of 26 companies selected using…