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…

PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT, DAN UKURAN PERUSAHAAN TERHADA…

This research aims to analyze the influence of audit fees, audit tenure, audit rotation, and company size on audit quality in banking companies listed on the Indonesia Stock Exchange during the 2019-2024 period. Audit quality is a key factor in ensuring the integrity of financial reports and building stakeholder trust. The long duration of audit tenure can result in habituation, which has the p…

ANALYZING FRAUD DETECTION OF FINANCIAL STATEMENTS USING FRAUD HEPTAGON MODEL:…

This study aims to examine the influence of pressure, opportunity, rationalization, capability, collusion, arrogance and obsession on fraudulent of financial statements in Indonesian non-financial corporates. The method conducted in this research is quantitative method. The population of the research consists of Indonesian non-financial corporates in 2020-2022. The sample in this study was take…

PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN AUDIT FEE TERHADAP INTEGRITAS LA…

This research aims to analyze the effect of leverage, independent commissioners, and audit fees on the integrity of financial statements with audit quality as a moderating variable. The population used in this study are LQ45 companies listed on the Indonesia Stock Exchange from 2019-2023. The number of samples was 130 samples determined based on the purposive sampling method. The data analysis …

PENGARUH KETEPATAN WAKTU, PENYAMPAIAN LAPORAN KEUANGAN (TIMELINES), OPINI AUD…

This research aims to determine whether there is an influence between the timeliness of submitting financial reports, audit opinions, and KAP reputation on investor reactions in property and real estate sector companies. The research method used is a quantitative method. The data used in this research is secondary data. The sampling technique uses purposive sampling technique. The total sample …

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN FEE AUDIT TERHADAP A…

This research aims to analyze the effect of profitability, leverage, company size, and audit fees on audit report lag with KAP reputation as a moderating variable. The population used in this study are non-primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2022. The number of samples was 125 samples determined based on the purposive sampling method. The data …

MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN MODEL BENEISH DALAM PERUSA…

The aim of this research is to collect empirical data by modifying the research object, namely the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the last four years, especially from 2019 to 2022, regarding the potential of the Beneish M score variable in identifying financial report fraud. The theory used in this research is Signaling Theory. The method…

PENGARUH MANAGERIAL ABILITY TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL…

This research aims to empirically test the relationship between managerial ability and accounting conservatism with financial distress and auditor tenure as moderating variables. This research uses panel data with an observation span of 6 years. The sample for this research is non financial companies listed on the Indonesia Stock Exchange (BEI) in 2017 - 2022. The results of purposive sampling …

FILSAFAT AUDITING

Edition

-

ISBN/ISSN

978-623-351-569-6

Collation

viii, 298 hlm. ; 30 cm

Series Title

-

Call Number

657.45 Apo f

PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, PROFITABILITAS PERUSAHAAN, DAN…

This study aims to examine the effect of company size, company risk, company profitability, and company complexity on audit fee. The population used in this study are State Owned Enterprise (BUMN) companies listed on the Indonesian Stock Exchange (BEI) for the 2018-2022 period. The sample was determined using a purposive sampling technique which resulted in a total sample of 22 companies. The a…

PENGARUH INTENSITAS MODAL, RISIKO LITIGASI, DAN KEPEMILIKAN ASING TERHADAP KO…

This study aims to examine the effect of capital intensity, litigation risk, and foreign ownership on accounting conservatism. The object of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The number of research samples was 59 companies with a total of 177 observations determined by purposive sampling method. This study uses a quantitativ…

PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS PERUSAHAAN, TIPE KEPEMILIKAN …

This study aims to examine the effect of profitability, leverage, company complexity, company ownership type, and audit partner tenure on the amount of audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2022. The population in this study were non-financial companies listed on the Indonesia Stock Exchange in 2022. The sample determination method used was purposive sa…

FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN …

This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indones…