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 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…

CARBON EMISSION ON AUDIT FEES: MODERATING EFFECT OF BOARD GENDER DIVERSITY

This study aims to examine the relationship between carbon emissions and audit fees, and in terms of Board Gender Diversity moderation in the relationship between carbon emissions and audit fees. The object of the study is non-financial companies listed in Indonesia during the period 2019 - 2024. Secondary data were collected through a purposive sampling method from Refinitiv LSEG Workspace, re…

PENGARUH AUDIT TENURE, CLIENT IMPORTANCE DAN SPESIALISASI AUDIT TERHADAP KUAL…

This study aims to analyze the effect of Audit Tenure, Client Importance, and Audit Specialization on Audit Quality in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The data were obtained using a purposive sampling method, resulting in 37 companies or 148 observations as the research sample. The analytical technique applied was logisti…

PENGARUH JUMLAH KOMITE AUDIT WANITA DAN PROPORSI DIREKTUR WANITA DALAM DEWAN …

This study aims to examine the effect of the number of female audit committee members and the proportion of female directors on audit fees. A quantitative approach was employed in analyzing secondary data, covering 15 manufacturing companies in the food and beverage subsector consistently listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The researcher applied purposiv…

PENGARUH REPUTASI AUDITOR, AUDIT TENURE DAN AUDITOR SPESIALISASI INDUSTRI TER…

Auditors are required to produce high-quality audits because they have a significant responsibility to stakeholders in making company decisions. The purpose of this study is to examine the influence of auditor reputation, audit tenure, and industry specialization on audit quality in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. The method used in this stu…

PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT REPOR…

Audit Report Lag is the distance required to complete an audit of a company's financial statements measured from the end of the financial year or fiscal year to the date of issuance of the audit report. The purpose of this study is to examine the factors that can affect audit report lag in property and real estate sector companies. These factors are solvency, company size and audit opinion. The…

PENGARUH KOMPETENSI AUDITOR, DUE PROFESSIONAL CARE, DAN AUDIT TENURE TERHADAP…

This study aims to determine and analyze the effect of auditor competence, due professional care, and audit tenure on auditor’s ability to detect fraudulent financial statements with auditor ethics as a moderating variable. The type of data used in this study is primary data obtained by distributing questionnaires. The respondents in this study were auditors who worked at the public accountin…

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, ASIMETRI INFORMASI, PROFITABILITAS, DA…

This study aims to examine the effect of audit quality, audit committee, asymmetric information, profitability, and financial distress on earnings management. The population used in this study are State-Owned Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sample collection using purposive sampling method from 22 sample companies with a total of 66 observation data. The typ…

2407005459

This study aims to examine the effect of audit fees, KAP size, and audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the IDX in 2019–2022. The method used is a quantitative method with secondary data types. The sampling technique used purposive sampling, with a research sample of 40 companies or a total of 160 observation…

PENGARUH KONEKSI POLITIK, RISIKO AUDIT, DAN KEPEMILIKAN ASING TERHADAP BIAYA …

This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data …

PENGARUH RISIKO PERUSAHAAN, KEBERAGAMAN GENDER KOMITE AUDIT, DAN KEPEMILIKAN …

Penelitian ini bertujuan untuk menguji pengaruh risiko perusahaan, keberagaman gender komite audit, dan kepemilikan institusional terhadap pemilihan auditor ekesternal yang diproksikan menggunakan variabel dummy. Objek penelitian ini adalah perusahaan sub sektor makanan dan minuman yang tercatat pada Bursa Efek Indonesia (BEI) tahun 2020 - 2023. Data yang digunakan dalam penelitian ini merupaka…

MENGENAL INFORMASI ASIMETRI DAN UNDERPRICING : Tinjauan Empiris

Edition

-

ISBN/ISSN

979-587-475-6

Collation

xii, 162 hlm.; 16 cm.

Series Title

-

Call Number

657.45 Ada m

AUDIT OPERASIONAL ATAS MANAJEMEN PERSEDIAAN PUPUK UREA DALAM UPAYA MENINGKATK…

Edition

-

ISBN/ISSN

-

Collation

xi, 76 hlm.; tab.; 28 cm.

Series Title

-

Call Number

T566052008

ANALISIS PENGENDALIAN INTERN PROSEDUR PEMBERIAN KREDIT UNTUK MENINGKATKAN EFE…

The main purpose of this research are t o identify the internal control of procedure in giving credit at PT Bank Tabungan Negara (Persero) and t o measure the effectiveness of procedure in giving credit at that company. The result show that the internal control of procedure in giving credit at PT Bank Tabungan Negara (Persero) has been already ejfective. It can be shown from the application of …

KUALITAS AUDIT DAN PENGUKURANNYA

Edition

-

ISBN/ISSN

978-602-289-203-8

Collation

xvi, 296 hlm. : ilus.; 24 cm

Series Title

-

Call Number

657.45 Tan k

Auditing Buku 2 Edisi 6

-

Audit Kinerja pada Sektor Publik: Konsep, Praktik, dan Studi Kasus

Edition

-

ISBN/ISSN

978-979-691-499-9

Collation

xix, 306 hlm. ; 24 cm.

Series Title

-

Call Number

657.45 Rai a

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 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…

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 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 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…