Jasa Audit dan Assurance : PENDEKATAN SISTEMATIS, EDISI 8 BUKU 1

Edition

8

ISBN/ISSN

978-979-061-297-6

Collation

xxvi, 462 hlm. ; 28 cm.

Series Title

-

Call Number

657.45 Mes j

AUDITING & ASSURANCE SERVICES A SYSTEM APPROACH: JASA AUDIT & ASSURANCE PENDE…

Edition

4

ISBN/ISSN

979-691-262-7

Collation

xxiv, 465 p. : ill. ; 26 cm

Series Title

-

Call Number

657.45 Mes a

AUDITING & ASSURANCE SERVICES: A SYSTEMATIC APPROACH = JASA AUDIT & ASSURANCE…

Edition

4

ISBN/ISSN

979-691-263-5

Collation

xxvi, 542 p. : ill. ; 26 cm

Series Title

-

Call Number

657.45 Mes a

IMPLEMENTASI STRATEGI DIPLOMASI OLAHRAGA DALAM PENGEMBANGAN SEPAKBOLA INDONES…

This research examines the implementation of sports diplomacy strategies in the bilateral cooperation between the Football Association of Indonesia (PSSI) and the Royal Dutch Football Association (KNVB) in developing Indonesian football. This cooperation represents a form of sports diplomacy aimed at improving the quality of national football while strengthening bilateral relations between Indo…

PENGARUH INVESTASI ASET KEUANGAN TERHADAP KUALITAS AUDIT MELALUI VOLATILITAS …

This study aims to analyze the effect of financial asset investment on audit quality by considering the role of operational volatility as a mediating variable. The research focuses on basic materials sector companies listed on the Indonesia Stock Exchange over the 2020–2024 period. The sample was determined using a purposive sampling method, resulting in 62 companies with a total of 310 obser…

PENGARUH BIAYA AUDIT, KINERJA KEUANGAN, DAN KOMITE AUDIT INDEPENDEN TERHADAP …

This study aims to examine the effect of Audit Fees, Financial Performance, and Independent Audit Committee on Firm Value in banking sector companies listed on the Indonesia Stock Exchange during 2020–2024. The object of this study is banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. By using the purposive sampling method, the sample of this study consist…

PENGARUH SPESIALISASI AUDITOR DAN KUALITAS AUDITOR TERHADAP NILAI PERUSAHAAN:…

This study aims to examine the effect of auditor specialization and audit quality on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research objects consist of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study employed a purposive sampling method, resulti…

AUDIT KEUANGAN SEKTOR PUBLIK UNTUK LAPORAN KEUANGAN PEMERINTAH DAERAH

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PENGARUH EXTERNAL AUDITOR QUALITY, ARROGANCE, DAN FEMALE CFO TERHADAP KECURAN…

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 40…

PENGARUH FINANCIAL DISTRESS, KOMPLEKSITAS OPERASI PERUSAHAAN, DAN AUDIT TENUR…

This study aims to examine the influence of local government size, audit findings, and central government transfer funds on local government financial performance. Financial performance in this study is measured using the effectiveness ratio of Locally Generated Revenue (PAD). The study uses a quantitative approach utilizing secondary data sourced from published documents of the Central Statist…

PENGARUH AUDIT FEE TERHADAP KUALITAS AUDIT DALAM PERSPEKTIF HUKUM GOSSEN I (S…

Audit quality is a crucial aspect in maintaining the integrity of financial statements; however, the relationship between audit fees and audit quality in state-owned enterprises across Southeast Asia has not been comprehensively examined, particularly within the theoretical framework of Gossen's First Law. This study aims to describe the effect of audit fees on audit quality from the perspectiv…

PENGARUH OPINI AUDIT, TEMUAN AUDIT, TINDAK LANJUT REKOMENDASI AUDIT DAN KINER…

This study aims to examine the impact of audit opinions, audit findings, follow-up on audit recommendations, and government performance on the quality of public services in Indonesia. This study employs a quantitative approach using secondary data. The data were collected through purposive sampling, comprising 170 samples from 34 provinces during the 2020–2024 period; this study used Eviews 1…

PENGARUH RELATED PARTY TRANSACTION, UKURAN KAP, DAN KEAHLIAN KEUANGAN KOMITE …

This study aims to examine the effect of Related Party Transactions (RPT), audit firm size, and audit committee financial expertise on fraudulent financial reporting in non-banking financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with firm size as a control variable. This study employed a quantitative research method. Secondary data were col…

PENGARUH AUDITOR SWITCHING, REPUTASI KAP, FINANCIAL CONDITION DAN UKURAN PERU…

This study aims to analyze the effect of auditor switching, audit firm reputation, financial condition, and firm size on going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. This study uses a quantitative approach with secondary data obtained from companies’ annual reports and purposive sampling, resul…

PENGARUH SOLVABILITAS, AUDIT REPORT LAG, PROFITABILITAS, ARUS KAS OPERASI DAN…

This study aims to examine the effect of solvency, audit report lag, profitability, operating cash flow, and intangible asset intensity on going-concern audit opinions in technology sector companies listed on the Indonesia Stock Exchange (IDX) 2021–2024. This is a quantitative study. The sample size for this study was 22 companies, selected using purposive sampling using secondary data from t…

PENGARUH EMISI KARBON TERHADAP BIAYA AUDIT DENGAN INVESTASI LINGKUNGAN SEBAGA…

This study aims to examine the effect of Carbon Emissions on Audit Fees, with Environmental Investment as a moderating variable. The object of this study is non-financial sector companies listed on the Indonesia Stock Exchange during 2020–2024. By using the purposive sampling method, the sample of this study consists of 50 companies with a total of 159 observations. The independent variable i…

PENGARUH KUALITAS AUDIT, KUALITAS PELAPORAN KEUANGAN, DAN KEPEMILIKAN INSTITU…

This study aims to analyze the effect of audit quality, financial reporting quality, and institutional ownership on investment efficiency in manufacturing companies in the basic materials subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with secondary data obtained from the companies’ annual financial reports. The resea…

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR (STUDI EMPIRIS …

This study aims to examine the effect of Good Corporate Governance (GCG) on auditor selection. The object of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. By using the purposive sampling method, the number of samples of this study is 183 companies with the number of 549 observations. The independent variable is board structur…

PENGARUH DEWAN KOMISARIS, PROFITABILITAS, DEBT TO ASSET RATIO, DAN UKURAN PER…

The objective of this study is to examine the effect of the board of commissioners, profitability, debt to asset ratio, and company size on audit fees in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 93 samples, with secondary data in the form of annual financial report…

PENGARUH FINANCIAL DISTRESS, UMUR PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN …

This study aims to examine the effect of financial distress, firm age, and the independent board of commissioners on audit delay. The study is grounded in agency theory and signaling theory. Secondary data were obtained from annual reports and financial statements of companies listed in the LQ45 index on the Indonesia Stock Exchange during 2021-2024. The population consists of all LQ45 companie…

PENGARUH KOMITE AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, OPINI AUDIT DAN UKURAN…

This study aims to examine the effect of audit committee, public accounting firm reputation, audit opinion, and firm size on audit report lag in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study employs a purposive sampling method with a total sample of 108 companies and uses secondary data in the form of annual financial statements o…

KEY AUDIT MATTERS: PENGARUH KARAKTERISTIK AUDITOR DAN KOMITE AUDIT PADA PERUS…

This research aims to provide empirical evidence the relationship between auditor and audit committee characteristics on the disclosure of Key Audit Matters (KAM). KAM disclosure is measured using two indicators: KAM topic diversity and number of KAM. This study uses panel data with a 3-year observation period. The sample consists of consumer cyclicals sector companies listed on the Indonesia S…

KETEPATAN WAKTU LAPORAN AUDIT: PENGARUH KEY AUDIT MATTERS DAN KOMPLEKSITAS PE…

This study aims to examine the influence of Key Audit Matters (KAM) disclosure and Firm Complexity on Audit Report Lag (ARL) with Auditor Reputation as a moderating variable. The population of this study consists of companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024. Using purposive sampling, a sample of 119 companies was obtained, re…

PENGARUH TEMUAN AUDIT, TINDAK LANJUT HASIL AUDITM DAN KERUGIAN DAERAH TEHADAP…

This study aims to analyze the effect of audit findings, follow-up actions on audit recommendations, and regional financial losses on corruption levels in provincial governments in Indonesia during the 2018-2022 period. The research employs a quantitative approach using panel data analyzed through a Fixed Effect model. The results indicate that audit findings do not have a significant effect on…

PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN…

This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis te…

KOMPETENSI AUDITOR DAN PENALARAN MORAL TERHADAP KUALITAS AUDIT INTERNAL DENGA…

The purpose of this study is to analyze the influence of auditor competence and moral reasoning on internal audit quality, with role conflict as a moderating variable, within the Internal Audit Units (SPI) of State Universities (PTN) in Indonesia. A quantitative approach was used using a survey method through questionnaires distributed to the Heads, Secretaries, Members, and Staff of SPI in 26 …

PENGARUH KEBERANIAN MORAL DAN MODAL PSIKOLOGIS TERHADAP EFEKTIVITAS AUDIT INT…

This research is designed to analyze the impact of moral courage and psychological capital on internal audit effectiveness, as well as to assess the moderating role of ethical culture within the Internal Audit Units of Public Service Agency State Universities (SPI PTN BLU) in Indonesia. The research is grounded in the essential function of internal auditors in upholding good governance, transpa…

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE …

This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with …

PENGARUH FEMALE LEAD SIGNING PARTNER TERHADAP KUALITAS AUDIT DENGAN INHERENT …

This study aims to examine the effect of female lead signing partners on audit quality, which is proxied by discretionary accruals (DA), with inherent risk and loss as moderating variables. Inherent risk is proxied by earnings volatility. The object of this study is basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The sample consists of 84 compan…

PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGA…

This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability repo…