This study aims to measure and analyze the effect of professional skepticism, internal locus of control, and external locus of control on auditors' dysfunctional behavior. The population in this st…
This study aims to determine the effect of Audit Committee Size, Frequency of Audit Committee Meetings, Audit Committee Financial Expertise and Quality of External Auditors on Disclosure of Intelle…
This study aimed to examine the influence of audit quality and opinion shopping towards the opinion acceptance of going concern audit. The type of data was used on this study is the secondary data.…
This study aims to determine the influence of professionalism, competence, and professional ethics on materiality considerations. This study was conducted by quantitative methods. The population wa…
Auditor switching is a change of auditors by the company based on the decisions made by the company's management which will later choose a new auditor to examine the company's financial statements.…
The purpose of this study to examine the effect of audit committee characteristics on the timeliness of submitting financial statements. This study uses secondary data form financial statements and…
Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan opini auditor terhadap audit delay pada perusahaan property, real estate, and building constr…
The purpose of this study was to obtain empirical evidence of the effect of auditor experience, compliance pressure, locus of control, and auditor knowledge in detecting errors in audit judgment in…
This study aims to examine the effect of the previous year's audit opinion and the company's financial condition on the acceptance of going concern opinions on companies listed on the Indonesia Sto…
The purpose of this study is to empirically examine and analyze the influence of auditor switching, type of industry, ownership concentration and financial distress on audits report lags. The type …
Penelitian ini berjudul “Pengaruh Aplikasi Sistem Informasi Manajemen Daerah terhadap Kualitas Laporan Keuangan di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaen Ogan Ilir”. Penelitian ini…
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Pandemi Covid-19 berdampak besar pada perekonomian. Berbagai upaya telah dilakukan oleh pemerintah untuk memperbaiki kondisi perekonomian yang sedang mengalami resesi, salah satunya melalui kebijak…
Setelah adanya putusan Mahkamah Konstitusi Putusan Nomor 62/PUU-XI/2013 mengenai Pengujian Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara dan Undang-Undang Nomor 19 Tahun 2003 tentang Ba…
The formulation of community rights in monitoring village financial management can be found in 2 (two) arrangements, namely the Act Number 6 of 2014 concerning Villages and specifically regulated i…
Penelitian ini bertujuan untuk (1) mengetahui pengaruh Loan to Deposit Ratio (LDR) terhadap Reiurn On Investment (ROI) pada PT.Bank Muamalat Indonesia, Tbk, (2) menegetahui pengaruh Non-Performing …
This thesis examines the criminal provisions for state financial losses and the judge's legal considerations in imposing a criminal offense against perpetrators of corruption that causes state fina…