pengaruh kompetensi, independensi dan motivasi terhadap kualitas audit aparat…
ABSTRACT
This study aimed to determine the effect of competence , independence and audit quality motivational forces in the Aceh Province Inspectorate financial control area . Research conducted on the entire inspector / auditor who worked on the inspectorate Aceh province , which amounted to 49 people consisting of 12 inspectors auxiliary field officers , 11 auxiliary field equipment inspectors , 11 inspectors and financial aide , 15 government inspectors and auxiliary fields special . …
PENGARUH KOMPETENSI, INDEPENDENSI,RNOBYEKTIVITAS, KECERMATAN PROFESIONAL, DAN…
Penelitian ini bertujuan untuk menguji pengaruh kompetensi,independensi,
obyektivitas, kecermatan profesional, dan pengalaman audit terhadap kualitas
audit pemeriksa inspektorat kabupaten/kota di Aceh baik secara simultan maupun
parsial. Populasi dalam penelitian ini seluruh pemeriksa pada inspektorat
kabupaten/kota di Aceh berjumlah 654 dengan jumlah sampel penelitian sebanyak
98 orang. Sumber data penelitian ini adalah data primer yaitu yang diperoleh dari
penyebaran kuisioner ke repo…
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…
