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10.039  Articles
This study aims to determine the effect of the public accounting firm size, audit tenure, audit fee and auditor independence on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Accounting... see more

This study aims to examine whether there is an effect of audit tenure, KAP reputation and time budget pressure on audit quality in companies listed on the IDX and the Issuer's website for the 2016-2020 period. This study has 3 independent variables, namel... see more

The role of auditors in maintaining the quality of information is essential for stakeholders, considering that reliable information is a significant milestone in decision making. This study examines the effect of tenure audits in influencing audit quality... see more

Purpose: This study aims to analyze the effect of audit tenure and auditor workload on Audit Report Lag (ARL) and provide empirical evidence of whether the selection of industry-specialized auditors and audit partners with specific workloads can weaken th... see more

The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main threat to preserve auditor independence, and therefo... see more

Penelitian ini mereplikasi penelitian yang dilakukan oleh Ettredge at al (2006). Dalam penelitian tersebut menguji audit delay yang terjadi karena persyaratanpengungkapanICOFR di bawah SOXSection404. Penelitian tersebut menghasilkan bukti bahwa adanya pen... see more

ABSTRACTTHE INFLUENCE OF TENURE AUDIT, INDEPENDENT COMMISSIONER, AUDIT COMMITTEE, AND AUDIT QUALITY OF THE INTEGRITY OF FINANCIAL STATEMENT. The purpose of this study is to find out the variables that can affect the integrity of the report by examining au... see more

ABSTRACTTHE INFLUENCE OF TENURE AUDIT, INDEPENDENT COMMISSIONER, AUDIT COMMITTEE, AND AUDIT QUALITY OF THE INTEGRITY OF FINANCIAL STATEMENT. The purpose of this study is to find out the variables that can affect the integrity of the report by examining au... see more

Going concern audit opinion is the survival of a company. A company that is considered unable to maintain its survival will receive going concern audit opinion. This opinion is bad news for users of financial statements (Astuti and Darsono, 2012). This re... see more

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