PENGARUH AUDIT DELAY, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN RETURN…
ABSTRACT
The purpose of this research is to examine the effect of audit delay, corporate social responsibility disclosure and return on equity towards investor’s reaction. The type of data used is secondary data. Samples are chosen using the purposive sampling method, from the total of 159 manufacturing company listed in IDX (Indonesia Stock Exchange) during the period 2009-2011. The analysis technique used is multiple linear regression using SPSS 20
This research uses audit delay, corp…
Pengaruh Karakteristik Komite Audit terhadap Konservatisme Akuntansi (Studi E…
ABSTRACT
The purpose of this research is to examine the influence of the characteristics of the audit committee for accounting conservatism. Accounting conservatism is a dependent variable in this study that measured by book to market ratio. Independent variable in this study are frequency of audit committee meeting and competence of audit committee.
The samples of this research are the financial firms listed in indonesian stock exchange in 2010-2012. The samples are collected using simp…
Pengaruh Komite Audit dan Kualitas Audit terhadap Integritas Laporan Keuangan…
ABSTRACT
The purpose of this research is to provide empirical evidence on the effect of audit commitee and audit quality to integrity of financial statements. The research was conducted at manufacturing company listed on the Indonesia Stock Exchange (BEI) in 2009-2011.
The research method used in this research is purposive sampling. Sample in this study are manufacturing companies that have complete data for all research variabels. Number of the sample are 49 sample acquired during the…
Pengaruh Karakteristik Komite Audit terhadap Manajemen Laba (Studi Empiris pa…
ABSTRACT
This study aims to examine the influence of audit committee characteristics, both simultaneously and partially for earnings management, by using discretionary accruals as a proxy of earnings management. Audit commitee characteristics that used in this study are audit commitee independence, size of audit committee, the number of audit committee meetings, financial/accounting expertise audit committee. and audit committee gender.
The samples of this research are the manufacturing fi…
PENGARUH PROFESIONALITAS APARAT PENGAWASAN FUNGSIONAL INTERN TERHADAP PELAKSA…
ABSTRACT
The purpose of this study was to examine the influence of professionalism internal functional supervisory bodies on the implementation of internal audit and governance implications for financial accountability in Aceh Inspectorate. The population in this study is that of the auditor Aceh Inspectorate. By using population census because all study participants.
The data used in this study is primary data. The data was collected by distributing questionnaires to the auditor in Aceh …
Pengaruh Tipe Kepribadian dan Pengalaman Audit terhadap Ketepatan Pemberian O…
ABSTRACT
The purpose of this study was to determine the effect of personality type and experience providing audit of the accuracy of auditor's opinion (Empirical Study on Legislative Affairs Office of the CPC Aceh).
The population in this study were all auditors in the BPK RI Representative Aceh, which now consists of as many as 86 auditors. In the data retrieval is performed by using the "census" of all auditors are contained in the BPK RI Aceh province.
From the research results were v…
FAKTOR-FAKTOR YANG MEMPENGARUHI TERHAMBATNYA WAKTU PENYELESAIAN AUDIT PADA KA…
Abstrak
Naifa.2014.FAKTOR-FAKTOR YANG MEMPENGARUHI TERHAMBATNYA WAKTU PENYELESAIAN AUDIT PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PROVINISI ACEH
Proses audit adalah keseluruhan rangkaian kerja auditor untuk melakukan pemeriksaan pada suatu objek yang telah ditetapkan, yang dimulai dari dibuatnya rancangan progam audit atau rencana audit lapangan sampai pada penerbitan laporan audit. Adapun kendala tersebut diharapkan bisa segera diatasi dengan cara mengetahui serta megen…
