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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
PENGARUH PROFITABILITAS PERUSAHAAN, RISIKO PERUSAHAAN, AUDIT REPORT LAG, DAN …
This study aims to examine the effect of corporate profitability, corporate risk, audit report lag, dan CEO’s gender on audit fees as well to determine the differences in independent variables and dependen variables before and during the Covid-19 pandemic. The object of this study is non financial company listed in Indonesia Stock Exchange in 2018-2021. This study uses secondary data. The num…
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- xviii, 92 hlm.; Ilus.; 29 cm
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- T987752023
PENGARUH AUDIT FORENSIK, AUDIT INVESTIGATIF, DAN PELAPORAN TINDAK KECURANGAN …
This study aims to determine the influence of forensic audit, investigative audit, fraud reporting on fraud detection in BPKP representatives of South Sumatra Province. The research method uses Structural Equation Modelimg (SEM) with Partial Least Square (PLS) approach and uses SmartPLS 4 software to analyze data. Sample selection used purposive sampling with specific criteria. The main finding…
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- xvii, 62 hlm.; ilus.; 29 cm
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- T1305182023
PENGARUH AUDIT TENURE, ROTASI AUDIT, DAN SPESIALISASI AUDITOR TERHADAP KUALIT…
This study aims to examine empirically the effect of audit tenure, audit rotation, and auditor specialization on audit quality in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The type of this research is quantitative research using secondary data. The population used in this research is manufacturing companies in the consumer goods sector in 2019-…
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- xx, 63 hlm.; ilus.; 29 cm
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- T1305572023
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY DI …
This study aims to examine the effect of profitability, liquidity and audit opinion on audit delay. This study uses a quantitative approach with secondary data types. The population in this study are food and beverage sub-sector manufacturing companies listed on the IDX in 2017-2021. The number of samples in this study is 18 companies with a period of 5 years by using a purposive sampling techn…
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- xviii, 51 hlm.; ilus.; 29 cm
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- T1322182023
PENGARUH AUDITOR SPESIALISASI INDUSTRI, MASA PERIKATAN AUDITOR, DAN KOMISARIS…
This study aims to empirically examine the effect of auditor industry specialization, audit tenure, and independent commissioners on audit report lag. This study uses quantitative approach. The population of this research is BUMN companies listed on the Indonesia Stock Exchange from 2018 to 2021. Research sample is 22 companies obtained through purposive sampling method. Data analysis technique…
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- xvii, 47 hlm.; Ilus.; 29 cm
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- T1031302023
PENGARUH FINANCIAL DISTRESS,AUDIT TENURE, FEE AUDIT, DAN OPINI AUDIT TERHADAP…
penelitian ini bertujuan untuk menguji pengaruh Financial Distress,audit tenure,fee audit,opini audit terhadap auditor switching di perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia.Teknik analisis menggunakan SPSS versi 27.0 dengan statistik deskriptifdan analisisdan regresi logistik (logistic regression), yaitu dengan melihat pengaruh dari variabel independen antara lain Financial Distre…
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- xviii,65 hlm.; ilus.; 29 cm
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- T1291842023
PENGARUH LEVERAGE, AUDIT LAG, AUDITOR SWITCHING, DAN DEBT DEFAULT TERHADAP OP…
The study aims to examine the effect of leverage, audit lag, auditor switching, and debt default on going concern opinion as an explanatory paragraph. The data type in this research was secondary data which was the independent auditor’s report and financial report listed in Indonesia Stock Exchange. The Population in this study was basic materials sector on 2016-2020. The sample was taken by …
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- xvi, 65 hlm.; Ilus.; 29 cm
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- T958922023
PENGARUH AUDITOR SWITCHING, OPINI AUDIT, FINANCIAL DISTRESS, DAN INVENTORY AC…
The purpose of this study was to determine the effect of auditor switching, audit opinion, financial distress, and inventory activity on audit delay in basic material sector companies listed on the IDX for the 2019-2021 period. The research population consisted of 43 companies and the number of research samples used was 25 basic material sector companies registered on the IDX for 2019-2021 usin…
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- xx, 66 hlm.;ilus.; 29 cm
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- T1031922023
PENGARUH AUDIT FEE, AUDIT TENURE, KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA P…
The purpose of this study was to determine the effect of audit fee , audit tenure and audit committee on audit quality in Indonesian. The research population consisted of 16 syaria commercial bank and the number of research samples used was 8 sya riah banking registered on the OJK for 2017 2021 using the purposive sampling method. The type of data used is secondary data in the form of annual re…
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- xviii, 48 hlm.; Ilus.; 29 cm
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- T1031892023
PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM DAN FREKUENSI RAPAT KOMITE AUD…
Fraud is an essential problem in implementing good corporate governance. Many parties are harmed by acts of fraud that occur in companies such as investors, creditors, and the public. This study aims to examine the effect of internal auditing, the whistleblowing system, and the frequency of audit committee meetings on the number of fraud in the financial sector of companies listed on the IDX fo…
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- xvii, 65 hlm.; Ilus.; 29 cm
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- T1019122023
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