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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…
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- xix, 113 hlm.; ilus.; 29 cm
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- T1384772024
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…
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- xiv, 52 hlm.; ilus.; 29 cm
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- T13785172024
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 …
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- xviii, 69 hlm.; ilus.; 29 cm
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- T1384762024
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…
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- xviii, 82 hlm.; ilus.; 29 cm
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- T1377942023
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…
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- xviii, 90 hlm.; ilus.; 29 cm
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- T1384752024
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…
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- xviii, 92 hlm.; ilus.; 29 cm
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- T1379282023
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…
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- xvii, 80 hlm.; ilus.; 29 cm
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- T1389252023
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 …
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- xii, 64 hlm.; ilus.; 29 cm
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- T1386782023
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…
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- iii, 61 hlm.; ilus.; 29 cm
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- T1389422024
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…
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- xx, 87 hlm.; Ilus.; 29 cm
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- T1384952024
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…
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- xviii, 67 hlm.; Ilus.; 29 cm
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- T1408522024
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…
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- vi, 61 hlm.; ilus.; 29 cm
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- T1369882024
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…
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- xviii, 119 hlm.; ilus.; 29 cm
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- T1300952024
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 …
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- xvi, 50 hlm.; Ilus.; 29 cm
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- T1408652024
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…
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- xxii, 78 hlm.; ilus.; 29 cm
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- T1381502024
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…
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- xviii, 69 hlm.; ilus.;29 cm
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- T1385722024
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…
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- xvii, 55 hlm.; ilus.; 29 cm
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- T1391822024
STUDI KOMPARATIF AUDIT TENURE, KEPEMILIKAN PUBLIK, FINANCIAL DISTRESS, AUDIT …
his study aims to analyze the effect of Audit Tenure, Public Ownership, Financial Disress, Audit Delay and Audit Committee on Auditor Switching Before and After the Covid 19 Pandemic Basic Industry and Chemical Sectors Registered on the IDX for the 2018-2021 period. Auditor Switching is auditor turnover as measured using a dummy variable, coded (1) if the company does auditor switching and code…
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- xv, 60 hlm.; ilus.; 29 cm
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- T1375742023
PENGARUH IMPLEMENTASI BIG DATA ANALYTICS, UKURAN KANTOR AKUNTAN PUBLIK DAN OP…
This research aims to examine the effect of impelentation of big data analytics, the size of the public accounting firm and audit opinion on audit delays in banking, telecommunications and transportation sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2021. The type of data used in this research is secondary data obtained from the company website or the Indones…
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- xvii, 67 hlm.; Ilus.; 29 cm
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- T1373862024
PENGARUH FINANCIAL STABILITY, FINANCIAL LEVERAGE, FINANCIAL TARGETS, RATIONAL…
This study aims to examine the effect of financial stability, financial leverage, financial targets and rationalization of fraudulent financial statement. The population used in this study is banking companies listed on the indonesia stock exchange in 2017-2022. Sampling using purposive sampling method based on certain criteria. The number of companies sampled was 33 companies. The type of data…
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- xviii, 55 hlm.; ilus.; 29 cm
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- T1370522024
PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT R…
Audit report lag is the time lag between the company's closing year report and the auditor's completion schedule for the audited financial report. This research is a type of quantitative research with the purpose to finding out the influence of Financial Distress, Audit Opinion and Profitability on Audit Report Lag. Sample used in this research is State Owned Companies listed on the Indonesian …
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- xix, 53 hhlm ilus.; 29 cm
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- T1371162024
PENGARUH DIVERSITAS USIA, GENDER DAN LATAR BELAKANG PENDIDIKAN DEWAN KOMISARI…
This research aims to empirically examine the effect of age, gender, and educational background diversity of board of commissioners on company value, and examines whether the size of the company acts as a moderator, either strengthening or weakening these relationships. This research also includes a control variable, namely the reputation of the Public Accounting Firm (KAP). The type of data us…
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- xviii, 99 hlm.; ilus.; 29 cm
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- T1392232024
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENC…
The purpose of this study was to empirically test the phenomenon / evaluate the effect of Internal Control and Whistleblowing System on Fraud Prevention in Village Fund Management in Regional Village Devices of Ogan Ilir Regency. The samapel size taken was 60 respondents related to the use of village funds. The sampling technique was purposive sampling, where the respondents taken were some of …
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- xv, 76 hlm.; ilus.; 29 cm
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- T1389822024
PENGARUH MOTIVES, CAPABILITY, DAN POSSIBILITY TERHADAP FRAUDULENT FINANCIAL S…
This research aims to determine the influence of motives, capability, and possibility on fraudulent financial statements in manufacturing companies in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2018 - 2022. This is a quantitative research study. The research data are secondary data obtained from the financial reports of manufacturing companies in the cons…
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- vi, 55 hlm.; ilus.; 29 cm
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- T1392372023
PERAN INSPEKTORAT SEBAGAI AUDITOR INTERNAL PADA DINAS PENDIDIKAN DAN KEBUDAYA…
Penelitian ini bertujuan mengetahui dan menganalisis peran auditor internal di Inspektorat Daerah Kabupaten Ogan Komering Ulu Timur sebagai pengawas, konsultan, dan katalisator secara kualitatif. Jenis data yang digunakan pada penelitian ini adalah data primer berupa hasil wawancara dengan narasumber yang telah ditetapkan berdasarkan kriteria tertentu. Populasi penelitian adalah Satuan Kerja Pe…
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- xvii, 91 hlm.; ilus.; 29 cm
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- T1392652024
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, CHAN…
This study aims to examine the effect of financial stability, external pressure, ineffective monitoring, change in auditor, and change in director on financial statement fraud. The population used in this study are financial sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The sample was determined using a purposive sampling technique which resulted in a t…
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- xviii,110 hlm.; ilus.; 29 cm
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- T1384892024
PENGARUH KOMPETENSI, FEE AUDIT, KOMITE AUDIT, DAN LEVERAGE TERHADAP KUALITAS …
The purpose of this study was to determine the effect of competence, fee audit, audit committee, and leverage on audit quality in lq45 companies listed on the IDX for the 2019-2021 period. The research population consisted of 45 companies and the number of research samples used was 27 basic material sector companies registered on the IDX for 2019-2021 using the purposive sampling method. The ty…
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- xx, 54 hlm.;ilus.; 29 cm
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- T1031932023
PENGARUH BIAYA AUDIT, BEBAN KERJA AUDITOR, RISIKO AUDIT, DAN PERENCANAAN AUDI…
This study aims to examine the effect of audit fees, auditor workload, audit risk, and audit planning on audit quality. The population used in this study were auditors who worked in public accounting firms throughout Southern Sumatra. Sampling using purposive sampling method based on certain criteria. The number of respondents sampled in this study were 61 auditors. The type of data used is pri…
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- xix, 90 hlm.; ilus.; 29 cm
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- T1305032023
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN…
This research focuses on examining and testing the level of influence on KAP Size, profitability, firm size, solvency, and audit opinion on audit delay in banking sector companies. The sample population used is banking sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. The technique used in sampling is "Purposive Sampling" and the results of the sample criteria that can be …
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- xvi, 94 hlm.; ilus.; 29 cm
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- T1249392023
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN DI INDONESIA (…
This study aims to test the elements of fraud in the Pentagon fraud theory against indications of fraudulent financial reporting in construction sector companies in Indonesia in 2019-2021. The independent variables used in this study are Pressure, Ability, Rationalization, Opportunity, and Arrogance while the dependent variable used is Financial Reporting Fraud. This study used 54 samples from …
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- xvii, 60 hlm.; Ilus.; 29 cm
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- T1277822023
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