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…

PENGGUNAAN FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN …

This study aims to analyze the use of Fraud Hexagon Theory moderated by an audit committee in detecting fraudulent financial reports in State-Owned Enterprises in 2018-2022. The population in this study were State-Owned Enterprises listed on the Indonesia Stock Exchange in 2018-2022. The total research sample was 100 companies obtained through purposive sampling technique. The statistical metho…

Auditing, JILID 2

Edition

-

ISBN/ISSN

979-8170-81-4

Collation

xxv , 256 hlm. ; 24 cm

Series Title

-

Call Number

657.45 Sim a

Auditing handbook 1993; INCORPORATING ALL THE STANDARDS AS STATED AT 1 NOVEMB…

Edition

-

ISBN/ISSN

0-7248-0063-8

Collation

xv, 820 p. ; 23 cm

Series Title

-

Call Number

657.450 Aud a 1992

Cashin's Handbook for Auditor's SECOND EDITION

Edition

2

ISBN/ISSN

0-07-010264-3

Collation

viii, 1093 p. ; 23 cm

Series Title

-

Call Number

657.45 Cas c 1988

AUDITING: SUATU PENDEKATAN TERPADU, EDISI KETIGA Jilid 1

Edition

-

ISBN/ISSN

-

Collation

xviii, 410 hlm.; ill.; 24 cm

Series Title

-

Call Number

657.45 Are a

Auditing (pemeriksaan akuntan) oleh Kantor Akuntan Publik Jilid 1

Edition

2

ISBN/ISSN

979-8140-65-6

Collation

x, 309hlm.;ilus.;tab.;25cm

Series Title

-

Call Number

657.45 Ago a

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…

APLIKASI MANAGEMENT AUDIT DALAM INDUSTRI PERBANKAN. Edisi Pertama

Edition

-

ISBN/ISSN

979-502-361-1

Collation

xii, 356 hlm. ; 23 cm.

Series Title

-

Call Number

657.458 Mul a

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…

PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERH…

PENELITIAN INI BERTUJUAN UNTUK MENGUJI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. PENELITIAN INI BERTUJUAN UNTUK MEMPEROLEH BUKTI EMPIRIS MENGENAI PENGARUH TEKANAN ANGGARAN WAKTU, INSENTIF KINERJA DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. POPULASI DALAM PENELITIAN INI ADALAH AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK WILAYAH SU…

PENGARUH AUDIT FEE, AUDIT ROTATION, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT …

Penelitian ini bertujuan untuk mengatahui pengaruh Audit Fee, Audit Rotation, dan Audit Tenure Terhadap Kualitas Audit. Objek dari penelitian ini adalah perusahaan perbankan di Indonesia pada periode 2017-2021. Teknik pengambilan sampel dipilih melalui metode purposive sampling. Sampel yang diginakan berjumlah 52 perusahaan perbankan di Indonesia dengan total data sampel yang diolah sebanyak 26…

PENGARUH KUALITAS AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN BUDAYA ORGANISAS…

This research aims to measure the influence and analyze whether the quality of internal audit, internal controls, and organizational culture have an impact on the implementation of Good Corporate Governance in hospitals in the city of Palembang. This study is a quantitative research. The research data consists of primary data in the form of questionnaires distributed directly to the respondents…

PENGARUH FINANCIAL DISTRESS, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADA…

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, leverage, likuiditas, dan profitabilitas terhadap opini audit going concern pada Perusahaan real estate dan properti yang terdaftar di BEI pada periode tahun 2019-2022. Teori yang digunakan pada penelitian ini adalah teori agensi dan teori sinyal. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi penelitian …

ENGARUH KUALITAS AUDIT, AUDIT REPORT LAG, FINANCIAL DISTRESS, DAN CEO FINANCI…

This research aims to determine the effect of audit quality, audit report lag, financial distress and CEO financial expertise on the integrity of financial reports in banking subsector companies listed on the Indonesian stock exchange in 2020-2022. The method used in this research is a quantitative method. The population used in this research is banking subsector companies for the 2020-2022 per…

PENGARUH PENGUNGKAPAN EMISI KARBON, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHA…

This study aims to empirically examine the effect of carbon emissions disclosure, environmental performance and audit committees on firm value. The environmental factors observed include disclosure of carbon emissions and environmental performance, while the company's internal factors are the audit committee. The population in this study consists of non-financial companies listed on the Indones…

PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO, DAN OPINI AUDIT TERHADAP LA…

This study aims to test the influence of company size, debt to equity ratio, and audit opinion on the length of time for audit completion in banking companies listed on Indonesia Stock Exchange in 2019-2022. Samples selected using the purposive sampling technique were obtained as many as 140 samples. The results of the study showed that the size of the company, and the opinion of the audit affe…