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 KOMPLEKSITAS OPERASI PERUSAHAAN, FINANCIAL DISTRESS DAN FEE AUDIT TE…

This study aims to test and analyze the influence of the complexity of company operations, financial distress, and audit fees on audit report lag. The population used in this study is property & real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Based on the purposive sampling method, a sample of 160 samples was obtained with data sources in the form of annual repo…

NORMA PEMERIKSAAN AKUNTAN

Edition

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ISBN/ISSN

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Collation

108 hlm. ; 21 cm

Series Title

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Call Number

657.6 Nor n