ABSTRACT This research was conducted on the grounds that there were findings of several cases related to the audit process in Central Java that affected audit quality. The purpose of this stud…
ABSTRAK The purpose of this study was to determine the effect of CSR (corporate social responsibility), IC (intellectual capital), and EM (earnings management) on KA (accounting conservatism) …
ABSTRACT This study aims to analyse the effect of accounting information quality to efficiency invesment with specialization auditor as a moderation variabel. Control variable in research cove…
ABSTRACT The phenomenon of audit failure that occurs in several companies in Indonesia involving big four auditors and non-big four auditors makes this research necessary. This study aims to d…
ABSTRACT This study aims to determine the effect of ownership structure on the quality of financial reporting of family companies listed on the Indonesia Stock Exchange in 2018-2019. The indep…
ABSTRACT This study aims to examine the effect of managerial ownership, institutional ownership, independent commissioners, and audit committees on going concern audit opinions with leverage a…
ABSTRAK The purpose of this study was to determine the effect of CSR (corporate social responsibility), IC (intellectual capital), and EM (earnings management) on KA (accounting conservatism) …
ABSTRACT The purpose of this study is to determine the factors that affect the financial performance of Industrial Sector SMEs listed on the development board of the Indonesia Stock Exchange.…
ABSTRACT This study aims to determine the effect of independent commissioners, managerial ownership, and external auditors on accounting conservatism. This study also uses the control var…
ABSTRACT This study aims to determine the effect of competence, independence, work experience and professional skepticism on the ability of internal auditors to detect fraud (study of the inte…