This study aims to analyze the effect of the Audit Quality and Audit Commite Characteristics on Earnings Management. Variables in this study consisted of an audit quality as measured by the size of public accounting firm, industry specialist auditors and audit tenure. While audit committee are measured by audit committee size, financial expertise and the number of audit commite meetings. The modified Jones Models is used to measure discrectionary accruals (the proxy for earnings management).The sample used in this study were taken by purposive sampling method. The sample used in this research was the secondary data from annual report of manufacturing company which listed on Indonesia Stock Exchange in 2013-2016. After reduction with criteria set at 39 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 20. The result of this research showed that the variable Public Accounting Firm had positive and significant influence on earnings management. Meanwhile, the variable industry specialist auditors, audit tenure, size of audit committee, financial expertise and the number of audit commite meetings had not significant influence to the earnings management.
This study aims to prove the factors that affect audit report lag. Factors tested in this study is a company size, company profit, solvency, and cpa firm size on audit report lag. This study uses secondary data with a total sample of 46 food and beverages companies listed in Indoesia Stock Exchange in the year 2015 to 2017 by using saturation sampling method. The statistical method used in this study were multiple linear regression at a significance level of 5% with test equipment program computer SPSS version 23. These results indicate that the company size, company profit, and cpa firm size negative effect on audit report lag and solvency has no significant effect on audit report lag.
The study was conducted to determine the effects of corporate governance, audit quality, and auditor industry specialization on the integrity of financial statements (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange in 2017-2019). The research method used is the associative quantitative research method. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are as many as 156 companies, with a sample of 43 companies for 3 years, so a sample of 129 is obtained. The analytical method used is multiple linear regression analysis with the help of the SPSS 25 program. The results of the analysis The partial test shows that the variables of independent commissioners, audit committees, institutional ownership, and audit quality have a significant effect on the financial statement integrity variable. Meanwhile, the managerial ownership variable and the auditor industry specialization variable have no significant effect on the integrity of the financial statements. Based on the results of the regression analysis, it is known that the variables of independent commissioners, audit committees, institutional ownership, managerial ownership, audit quality, and auditor industry specialization affect the financial statement integrity variable by 19.3%.
Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.
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