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Journal articles on the topic 'AUDCIF'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

Kuperman, Benjamin A., and Eugene H. Spafford. "Audlib: a configurable, high-fidelity application audit mechanism." Software: Practice and Experience 40, no. 11 (2010): 989–1005. http://dx.doi.org/10.1002/spe.983.

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2

Debora, Natasya Abrinta, and Marti Fauziah Ariastuti. "Recounting Traumatic Events: Pragmatic and Multimodal Discourse Analysis in Audrie and Daisy (Pengisahan Kejadian Traumatis: Analisis Wacana Multimodal dan Pragmatik dalam Audrie dan Daisy)." MOZAIK HUMANIORA 20, no. 2 (2021): 194. http://dx.doi.org/10.20473/mozaik.v20i2.17575.

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AbstrakFilm sebagai wacana sinematik dapat menjadi media untuk membahas hasil kerja sistem linguistik, fitur audio-visual, dan efek visual lainnya dengan menggunakan pendekatan pragmatik. Makalah ini bertujuan menganalisis wacana sinematik sebuah film dokumenter berjudul Audrie and Daisy, yang menggambarkan kronologi perundungan dan kekerasan seksual yang dialami oleh dua siswi sekolah menengah bernama Audrie dan Daisy, dengan menggunakan pendekatan pragmatik. Makalah ini menjelaskan bagaimana sistem linguistik yang berkaitan dengan penggunaan bahasa pada wawancara dan investigasi, sinematogra

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Ifadah, Ayunda S., Rista Dwi Permata, and Nur Makhmudiyah. "MEDIA AUDIO DAN PEMBELAJARAN BAHASA ANAK USIA DINI." JIEEC (Journal of Islamic Education for Early Childhood) 1, no. 1 (2020): 1. http://dx.doi.org/10.30587/jieec.v1i1.1581.

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Bahasa memiliki peranan penting dalam perkembangan Anak usia dini, karena bahasa mempengaruhi segala aspek kehidupan mereka nantinya. Anak dalam hal ini di ajarkan mengenai bahasa ketika masih dalam kandungan hingga masa perkembangan selanjutnya dengan berbagai bentuk media. Salah satunya adalah media audio, media audio adalah pengantar pesan yang berupa lambang – lambang auditif, baik verbal maupun non verbal. Dalam hal ini implementasi media audio bagi anak usia dini sangat berperan penting khususnya bagi para pendidik dalam kegiatan pembelajaran. Namun acap kali media audio jarang dimanfaat

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Widyastuti, Nadia. "PENERAPAN MEDIA AUDIO VISUAL DALAM PEMBELAJARAN BAHASA INGGRIS KELAS VII DI SMPN 1 SYAMTALIRA BAYU ACEH UTARA." Hudan Lin Naas: Jurnal Ilmu Sosial dan Humaniora 3, no. 2 (2022): 59. http://dx.doi.org/10.28944/hudanlinnaas.v3i2.690.

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Penelitian ini membahas tentang penerapan media audio visual dalam mata pelajaran Bahasa inggris, hal ini dilatar belakangi oleh dunia Pendidikan saat ini yang terus mengalami kemajuan dalam teknik penerapannya salah satunya menggunakan media audio visual sebagai media pembelajaran yaitu menggunakan video animasi Bahasa inggris ,film pendek serta musik dengan teks Bahasa Inggris. Penelitian ini bertujuan untuk mendeskripsikan penerapan media audio visual dalam pembelajaran Bahasa inggris di kelas VII dan memaparkan faktor pendukung dan penghambat dalam penerapAan media audio visual pada pembel

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5

Saputri, Farinda Malikha, Bagas Krisna Mukti, Bintang Putri Puspo Negoro, Vinna Rosidah, and Sri Mulyati. "PERAN MEDIA AUDIO VISUAL BERBASIS ANIMAKER DALAM MENINGKATKAN KETERAMPILAN MENYIMAK PADA PEMBELAJARAN BAHASA INDONESIA DI SEKOLAH DASAR." JGK (Jurnal Guru Kita) 9, no. 1 (2024): 29–43. https://doi.org/10.24114/jgk.v9i1.64245.

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Penelitian ini dengan judul Peran Media Audio Visual Berbasis Animaker Dalam Meningkatkan Keterampilan Menyimak Pada Pembelajaran Bahasa Indonesia di Sekolah Dasar. Penelitian ini menggunakan metode penelitian pustaka, yang bertujuan untuk mengeksplorasi efektivitas penggunaan media audio visual berbasis animaker dalam meningkatkan dan kemampuan menyimak teori pembelajaran Bahasa Indonesia pada siswa sekolah dasar (SD). Tujuan pada penelitian ini untuk mengetahui apakah pengaruh media pembelajaran audio visual berbasis animaker terhadap keterampilan menyimak pada hasil belajar bahasa Indonesia

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6

Dewantomo Dewantomo and Nurma Gupita Dewi. "Pengaruh Komite Audir, Kompleksitas Perusahaan Dan Ukuran Perusahaan Terhadap Audit Delay." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 11, no. 2 (2024): 887–99. http://dx.doi.org/10.30640/ekonomika45.v11i2.2597.

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The aim of this research is to empirically prove the influence of the audit committee, company complexity and company size on audit delay. The population in the research is all food and beverage companies listed on the Indonesia Stock Exchange 2020-2022. The sample selection method chosen was the purposive sampling method so that 78 observations were obtained. The data analysis technique used is multiple linear regression analysis using the SPSS application. The research results show that the audit committee and company complexity have a significant positive effect on audit delay, while compan

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7

Onulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.

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Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ respons

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8

Sebriwahyuni, Raja Andiani, and Bagas Kurniawan. "Analisis Pengaruh Struktur Kepemilikan dan Pertumbuhan Perusahaan terhadap Keterlambatan Audit." Global Financial Accounting Journal 4, no. 1 (2020): 29. http://dx.doi.org/10.37253/gfa.v4i1.766.

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This main focus of this study is to analysis the effect of the company ownership and company growth on audit report lag. The target sample of this study consists of companies listed in Indonesian Stock Exchange (IDX) during 2014-2018. This study using purposive sampling method to collected data. There are 428 companies that required and proceed with panel regression to analyze the effect of independent variable on dependen variable. The result however show that only foreign ownership has significant impact on audit report lag, but managerial ownership, institutional ownership, company growth,

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9

Lieury, Alain, and Joseph Choukroun. "Rôle du mode de présentation (visuel, auditif, audio-visuel) dans la mémorisation d'instructions." L'année psychologique 85, no. 4 (1985): 503–16. http://dx.doi.org/10.3406/psy.1985.29110.

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10

Gunawan, Yuliana, Yunita Christy, Se Tin Se Tin, and Livia Jonathan. "The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance." BALANCE: Economic, Business, Management and Accounting Journal 18, no. 1 (2021): 42. http://dx.doi.org/10.30651/blc.v18i1.6495.

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ABSTRACT This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board

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11

Indriastuti, Faiza, and Wawan Tri Saksono. "ADAPTASI TEKNOLOGI QR CODE AUDIO PADA TORSO BIOLOGI UNTUK SISWA TUNANETRA." Kwangsan: Jurnal Teknologi Pendidikan 6, no. 2 (2018): 137–55. http://dx.doi.org/10.31800/jtp.kw.v6n2.p137--155.

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Studying Biology for students with visual impairment and other visual impairments has been a difficult task, especially when it comes to living things. During this time, biology lessons related to the system on the human body done one of them through torso learning media and it became a problem for visual impairment learners. This paper aims to conduct studies and development of the use of QR Code audio for the visually impaired. The study focused on adaptation of QR Code and audio on Torso, and implementation of Torso Audio in Biology lessons for the visually impaired and other visual disorde

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Fayzullayeva, Shakhzoda. "Effective methods of teaching listening to the students of higher education." Общество и инновации 2, no. 5/S (2021): 458–63. http://dx.doi.org/10.47689/2181-1415-vol2-iss5/s-pp458-463.

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In response to the increasing demand of learners for English as a language of international communication, issues related to the teaching of foreign language in higher education are being discussed. Effective forms and methods of teaching English-language auditing to students in higher education are being considered. The nature and role of the auditing process is noted. Audio texts that reflect real-life situations are described. Series selected and analyzed. The problems and difficulties encountered by students in learning to audit. Measures are recommended for the correct organization of the

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Schofield, Penelope E., Ilona Juraskova, and Phyllis N. Butow. "How oncologists discuss complementary therapy use with their patients: an audio-tape audit." Supportive Care in Cancer 11, no. 6 (2003): 348–55. http://dx.doi.org/10.1007/s00520-002-0420-x.

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14

Miao, Yuantian, Minhui Xue, Chao Chen, et al. "The Audio Auditor: User-Level Membership Inference in Internet of Things Voice Services." Proceedings on Privacy Enhancing Technologies 2021, no. 1 (2021): 209–28. http://dx.doi.org/10.2478/popets-2021-0012.

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AbstractWith the rapid development of deep learning techniques, the popularity of voice services implemented on various Internet of Things (IoT) devices is ever increasing. In this paper, we examine user-level membership inference in the problem space of voice services, by designing an audio auditor to verify whether a specific user had unwillingly contributed audio used to train an automatic speech recognition (ASR) model under strict black-box access. With user representation of the input audio data and their corresponding translated text, our trained auditor is effective in user-level audit

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15

Ningsih, Reina Y. Puspita. "Kanca Panglima dan Budaya Digital: Pengaruh Perubahan Wayang Catur Auditif Menjadi Wayang Catur Audio Visual." Paraguna 9, no. 2 (2023): 75. http://dx.doi.org/10.26742/paraguna.v9i2.2297.

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16

陳仁易, 陳仁易. "以會計師事務所查核觀點透析企業IPO". 月旦會計實務研究 49, № 49 (2022): 035–41. http://dx.doi.org/10.53106/252260962022010049004.

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17

Rudiyanto, San x. "Implementasi Aplikasi Si-Audi Dalam Meningkatkan Kualitas Mutu Hasil Audit Intern." Journal of Innovation and Applied Technology 7, no. 2 (2021): 1229–35. http://dx.doi.org/10.21776/ub.jiat.2021.006.02.2.

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Tuntutan hukum terhadap profesi auditor, baik akuntan publik atau auditor internal, keduanya dapat terjadi diakibatkan adanya kelalaian audtor dalam mendokumentasikan prosedur audit yang telah dilaksanakan. Penelitian ini, mencoba untuk mengetahu rancangan dan sekaligus mengimplementasikan sebuah aplikasi audit internal guna membantu auditor dalam mendokumentasikan kertas kerja audit dengan baik untuk memenuhi dan mematuhi standar audit yang berlaku. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Data penelitian diperoleh melalui telaah literature, Forum Group Dis

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18

Khakhonova, N., and J. Ayubova. "THE CONCEPT, ROLE AND SIGNIFICANCE OF STRATEGIC AUDIT AT THE PRESENT STAGE OF ECONOMIC DEVELOPMENT." Annali d'Italia 37 (November 24, 2022): 16–17. https://doi.org/10.5281/zenodo.7357667.

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The article is devoted to such a modern direction of development of auditing activities in Russia as strategic audit. Currently, requests for audit results have a fairly strong impact on the overall approach to the organization of audit activities and audit methodology, which gave rise to such a concept as "strategic audit".

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Encalada Encarnación, Vicente René. "Auditoría forense: riesgo de auditoría, fraude y materialidad." Suma de Negocios 14, no. 31 (2023): 122–35. http://dx.doi.org/10.14349/sumneg/2023.v14.n31.a4.

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Introduction/objective: The forensic audit specializes in obtaining evidence and transforming it into legal proof when criminal proceedings are filed. The purpose of the article is to identify audit risks, elements of fraud and materiality, the scope is to study the risks that are associated with the activity under review. thus, the risk of fraud refers to a possible material misstatement in the reporting of the annual financial statements. Methodology: For the investigation, the discriminant analysis technique was applied, because it admits to pronounce the common elements and the difficultie

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Nur, Mala Aprilia, and Kusumawati Eny. "Effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality with the Audit Committee as Moderation." International Journal of Business Management and Technology 7, no. 1 (2023): 412–21. https://doi.org/10.5281/zenodo.7690535.

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Quality audit is a systematic and independent check to determine activities, quality and results conform with planned arrangements and whether those arrangements are implemented effectively and in accordance with the objectives. This study aims to analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with audit committees as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 303 companies that met the criteria

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Reza, Mohammed Moin Uddin, and Towfiquzzaman. "Factors Affecting the Audit Quality in Bangladesh." International Fellowship Journal of Interdisciplinary Research 1, no. 2 (2021): 113–26. https://doi.org/10.5281/zenodo.4718559.

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<strong>Main Objectives:</strong> The study mainly focused on different factors which actually affects the audit quality. The principal goal of the report is to comprehend the association between quality and various variables of audit influencing it. <strong>Background Problems: </strong>In Bangladesh, a series of market crash and manipulated financial statements questioned the audit quality which as a consequence degraded market confidence. Identification of the influential factors towards audit quality can be the steppingstone towards facing the problematic situation. <strong>Novelty: </stro

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Wall, Gemma, Gill Cooke, Erminia Albanese, et al. "Patient Information on Awake Craniotomy: A Video Leaflet." Neuro-Oncology 24, Supplement_4 (2022): iv14—iv15. http://dx.doi.org/10.1093/neuonc/noac200.063.

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Abstract AIMS An Awake Craniotomy is a neuro-surgical procedure where the patient remains awake for all or part of their surgery to allow a lesion to be maximally resected without damaging healthy brain functioning. An annual audit of our Patient Satisfaction Survey demonstrated that ‘Receiving Written Information’ was scoring below standard. A new leaflet was designed to address this and it was developed into a ‘Video Leaflet’ comprising a 10 minute audio-visual production, accessed by QR code. METHOD The team created a scripted description of the patient Awake Craniotomy experience. The scri

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Salgado, Douglas, Kimberly R. Barber, and Michael Danic. "Objective Assessment of Checklist Fidelity Using Digital Audio Recording and a Standardized Scoring System Audit." Journal of Patient Safety 15, no. 3 (2019): 260–66. http://dx.doi.org/10.1097/pts.0000000000000306.

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Lee, Eugenia Y., Jong-Hag Choi, and Moon Ki Chung. "Continuing Professional Education for Audit Partners and Audit Quality." Korean Accounting Review 43, no. 2 (2018): 129–64. http://dx.doi.org/10.24056/kar.2018.04.003.

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賴柏錚, 賴柏錚. "查核證據". 月旦會計實務研究 63, № 63 (2023): 083–94. http://dx.doi.org/10.53106/252260962023030063009.

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MUALIMAH, MUALIMAH. "PENERAPAN MEDIA AUDIO UNTUK MENINGKATKAN KETRAMPILAN MENYIMAK BAHASA ARAB SISWA KELAS VII B MTs NEGERI 2 KOTA SEMARANG." LANGUAGE : Jurnal Inovasi Pendidikan Bahasa dan Sastra 3, no. 2 (2023): 84–94. http://dx.doi.org/10.51878/language.v3i2.2324.

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The purpose of this study was to improve listening skills in class VII B students of MTs N 2 Semarang City by using audio media in learning to listen to Arabic. With audio media the researcher hopes to find out the increase in listening skills, because students feel interested in learning that has never been given by the teacher using audio media. This research is a class action research with two cycles. In each cycle carried out in face-to-face learning activities. The research subjects were Class VIIB Students of MTs Negri 2 Seamrang City in the odd semester of the 2019/2020 academic year wi

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Yuliati, Yuliati, Ahmad Gawdy Prananosa, and Wawan Syafutra. "Penerapan Media Audio Visual Senam Lantai Terhadap Hasil Belajar Senam Lantai Siswa Kelas VIII SMP Negeri 11 Rejang Lebong Provinsi Bengkulu." e-SPORT: Jurnal Pendidikan Jasmani, Kesehatan dan Rekreasi 4, no. 1 (2023): 39–46. http://dx.doi.org/10.31539/e-sport.v4i1.7589.

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Tujuan yang ingin dicapai dari penelitian ini adalah peneliti ingin mendeskripsikan adakah peningkatan hasil belajar siswa dengan penerapan penggunaan media audio visual terhadap hasil belajar senam lantai siswa kelas VIII SMP Negeri 11 Rejang Lebong Provinsi Bengkulu. Penelitian ini dilaksanakan di lapangan SMP 11 Rejang Lebong. Dengan mengikuti jadwal jam belajar olahraga setiap hari selasa, kamis dan sabtu pada pukul 07.30 s/d selesai WIB. Jenis penelitian yang gunakan adalah metode penelitian eksperimen. Desain yang diambil dalam peneltiana ini adalah one group pretest-posttest desain pene

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Badrakumar, A., P. Jefferson, and D. R. Ball. "Audit of audit …" Anaesthesia 57, no. 3 (2002): 311. http://dx.doi.org/10.1111/j.1365-2044.2002.2520_44.x.

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Lailatul, Ulfa, and Merlyana Dwinda Yanthi. "Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit." Jurnal Akuntansi AKUNESA 10, no. 1 (2021): 35–45. http://dx.doi.org/10.26740/akunesa.v10n1.p35-45.

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Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik,

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Shopia Aulia Tasya and Cris Kuntadi. "Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit." Jurnal Inovasi Ekonomi Syariah dan Akuntansi 1, no. 3 (2024): 112–29. http://dx.doi.org/10.61132/jiesa.v1i3.132.

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The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit delay has an effect on Audit Quality, 2) Audit Eee has an effect on Audit Quality and 3) Audit Tenure has an effect on Audit Quality.

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Wijaya, Nathania, and Kathryn Sugara. "Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit." MDP Student Conference 2, no. 2 (2023): 11–18. http://dx.doi.org/10.35957/mdp-sc.v2i2.3894.

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Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit delay, komite audit terhadap kualitas audit pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dengan teknik purposive sampling. Sampel yang digunakan berjumlah 45 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia

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Herdian, Ahmad Farrel, and Bambang Sudaryono. "PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT." Jurnal Ekonomi Trisakti 3, no. 1 (2023): 1481–88. http://dx.doi.org/10.25105/jet.v3i1.16168.

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Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Sampel dalam penelitian ini menggunakan metode Purposive Sampling. Hasil dari penelitian ini disimpulkan bahwa variabel rotasi audit tidak berpengaruh terhadap kualitas audit, variabel audi

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Herwidyawati, Yuliza, Maidani Maidani, and Cris Kuntadi. "Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit." Journal of Comprehensive Science (JCS) 1, no. 5 (2022): 1219–23. http://dx.doi.org/10.59188/jcs.v1i5.153.

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Masih terdapat hasil audit yang kurang berkualitas dilihat dari kasus-kasus keuangan terdahulu yang melibatkan akuntan publik. Artikel ini mereview faktor-faktor yang mempengaruhi Kualitas Audit yaitu: Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, dan Komite Audit. Suatu studi literatur auditing. Adapun tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Audit Fee berpengaruh terhadap Kualitas Audit; 2) Audit Tenure berpengaruh terhadap Kualitas Audit; 3) Rotasi Audit berpenga

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Riana, Rati, Sofyandanu Setiadi, and Enggar Dhian Pratamanti. "KESANTUNAN BERBAHASA SEBAGAI SEBUAH STRATEGI UNTUK MEMPERSUASIKAN PROMOSI SEKOLAH TINGGI ILMU EKONOMI PARIWISATA INDONESIA (STIEPARI) SEMARANG." Jurnal Dinamika Sosial Budaya 18, no. 2 (2017): 274. http://dx.doi.org/10.26623/jdsb.v18i2.576.

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Penggunaan bahasa dalam mempersuasikan promosi<strong> </strong>perguruan tinggi<strong> </strong>sering menyimpang dari kesantuan berbahasa, terutama di perguruan tinggi<strong> </strong>swasta.<strong> </strong>Untuk mengetahui hal tersebut telah dilakukan penelitian dengan tujuan untuk mendeskripsi dan menjelaskan kesantunan serta penyimpangan prinsip kesantuan berbahasa sebagai stratregi untuk mempersuasikan promosi Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia (STIEPARI). Wujud data penelitian ini adalah pemakaian tuturan yang dilakukan t

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Yudha Asmara, Ikhsan, and Felizia Arni Rudiawarni. "PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES." Media Ekonomi 20, no. 2 (2017): 55. http://dx.doi.org/10.25105/me.v20i2.782.

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This study aims to determine how the effect of earnings management on future profitability business entity engaged in the manufacturing sector listed on the Indonesia Stock Exchange, and how the effects of the ownership structure, company size, and the practice of corporate governance (proxied by the audit quality, independent board member and audit committee) regarding the impact of earnings management on the future profitability of manufacturing sector enterprises listed on the Stock Exchange. This study used a sample of manufacturing sector companies listed on the Indonesia Stock Exchange i

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Onipe, Adabenege Yahaya, and Majiyebo Onyabe Joseph. "The nexus between audit committee and audit fees." Journal of International Business Studies 53, no. 6 (2022): 966–84. https://doi.org/10.5281/zenodo.7028027.

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There has been a rise in the number of scholars, regulators, academics, practitioners, policy-makers, and shareholders who see empowering the audit committee as a key strategy for enhancing the reliability of financial reporting and advancing the quality of audits. The purpose of this study is to investigate the connection between audit committee traits and audit fees paid to auditors in Nigeria from 2012 to 2021. We demonstrate, using data from 105 companies listed on the Nigerian Exchange Group trading floor, that audit committee characteristics (size, meetings, and the presence of at least

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Jessica, Jessica, Erin Belinda, Meirike Lorencia, Silvi Tannitri, and H. Adam Afiezan. "PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT." Jurnal Akuntansi Trisakti 8, no. 2 (2021): 173–88. http://dx.doi.org/10.25105/jat.v8i2.9381.

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The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond

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Asror, Maxmanazar O'g'li Yusupov. "AUDIT HISTORY." TJE - Tematics journal of Social Sciences 9, no. 7 (2021): 68–73. https://doi.org/10.5281/zenodo.5525702.

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Hidayati, Rafika Iftitah, and Nasrullah Djamil. "Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022." JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi 2, no. 2 (2024): 393–405. https://doi.org/10.5281/zenodo.13170683.

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<em>This research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial h

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TONYE, Ogiriki1* OTOBO Werinipre2. "IMPACT OF COMPETITIVENESS IN THE AUDIT BUSINESS ON AUDIT QUALITY." ISRG Journal of Economics and Finance (ISRGJEF) II, no. II (2025): 43–47. https://doi.org/10.5281/zenodo.15233819.

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<em>This study assesses how audit quality is affected by competition in the audit industry. The study observed that competition pushes audit firms to use cutting-edge technology, gain industry-specific knowledge, and ensure maximum satisfaction of their clients, all of which can improve the quality of audits. It is also observed that fierce competition frequently results in cost-cutting strategies, fee undercutting, and an excessive dependence on non-audit services, all of which might jeopardize auditor independence and audit rigor. The study emphasizes how crucial ethical behavior, openness,

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Brox, Georg A. "MPEG-21 as an access control tool for the National Health Service Care Records Service." Journal of Telemedicine and Telecare 11, no. 1_suppl (2005): 23–25. http://dx.doi.org/10.1258/1357633054461868.

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Since the launch of the National Health Service (NHS) Care Records Service with plans to share patient information across England, there has been an emphasis on the need for manageable access control methods. MPEG-21 is a structured file format which includes an Intellectual Property Management and Protection (IPMP) function using XML to present all digitally stored items in the patient record. Using DICreator software, patient records consisting of written text, audio-recordings, non-X-ray digital imaging and video sequences were linked up successfully. Audio records were created using Talk-B

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Im, Youngje, and Joonsun Yang. "Audit Staff Turnover, Audit Effortand Audit Quality." Korean Accounting Review 45, no. 3 (2020): 265–307. http://dx.doi.org/10.24056/kar.2020.03.002.

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Nursyamsyiyah, Vivi, Adam Zakaria, and Hafifah Nasution. "PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT." Jurnal Revenue : Jurnal Ilmiah Akuntansi 5, no. 1 (2024): 779–93. http://dx.doi.org/10.46306/rev.v5i1.490.

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This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 168 observation data. Data were analyzed using logistic regression analysis techniques and processed with SPSS 26. The research results show that audit delay has a negative effect on audit quality, while audit tenure and audit

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Syahputra, Rizki, Fadel Yusuf, and Fahri Yusuf. "Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit." Jurnal Akuntansi, Keuangan dan Perpajakan 7, no. 1 (2024): 19–28. http://dx.doi.org/10.51510/jakp.v7i1.1631.

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This study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have been set from 2017 to 2020, a sample of 11 property and real estate companies listed on the Indonesia Stock Exchange was taken. The data collection technique used is the documentation method. The data analysis technique used in this study is log

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Dewita, Tasya Hervia, and Erinos NR. "Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 5, no. 1 (2023): 370–84. http://dx.doi.org/10.24036/jea.v5i1.627.

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This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building c

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Fauziyyah, Zahra Ismi, and Praptiningsih Praptiningsih. "PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT." Monex Journal Research Accounting Politeknik Tegal 9, no. 1 (2020): 1–17. http://dx.doi.org/10.30591/monex.v9i1.1232.

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This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017. The sampling in this study of 38 financial companies listed in Indonesia Stock Exchange period 2015-2017 with purposive sampling method. Data obtained from the company’s financial statements that have been publication. The number of samples was obtained from 38 companies with total 114 sample.Quality audits in this study using a proxy public accounting firm size.The analysis technique that used in this stud

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Supriyanto, Supriyanto, and Julianti Cesilia. "BAGAIMANA UPAYA AUDIT, BIAYA AUDIT, DAN AUDIT TENURE MEMPENGARUHI KUALITAS AUDIT ?" CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 1 (2023): 72–86. http://dx.doi.org/10.31258/current.4.1.72-86.

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This research aims to find how audit effort, audit fee, and audit tenure affect audit quality. The measurement of audit quality using modified audit opinion and absolute accruals discretionary. The object of this research is non-financial companies listed in Indonesia Stock Exchange (IDX) for 2017-2021. This research used purposive sampling in data collection and the data analysis using logistic regression and panel data regression. The result shows that audit effort, audit fee, and audit tenure have no significant effect on the issuance of modified audit opinion. This study also found a signi

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Maulidatul Mutamimah, Nawang Kalbuana, and Yoyok Cahyono. "Pengaruh Audit Fee, Audit Tenure, Komite Audit, Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45." GEMILANG: Jurnal Manajemen dan Akuntansi 5, no. 3 (2025): 37–51. https://doi.org/10.56910/gemilang.v5i3.2144.

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This research is a quantitative study using secondary data through access to the Indonesia Stock Exchange website or the official website of the relevant company, which aims to determine the effect of audit fees, audit tenure, audit committee, audit rotation on audit quality. The sample of this research is LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study used purposive sampling technique in determining the sample, resulting in 29 companies from a total population of 45 companies. Meanwhile, logistic regression analysis was used to conduct the analysis. The da

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Yuliana, Sukma, and Bambang Minarso. "PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, AUDIT DELAY, KOMITE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT." FINANCIAL: JURNAL AKUNTANSI 11, no. 1 (2025): 1–11. https://doi.org/10.37403/financial.v11i1.651.

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Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan fokus pada peran Audit Tenure , Ukuran Perusahaan, Audit Delay , Komite Audit, dan Rotasi Audit. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan jenis penelitian hubungan kausal. Populasi yang diteliti terdiri dari 104 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan sampel yang memenuhi kriteria berjumlah 93 perusahaan yang menghasilkan 372 laporan keuangan selama periode 2020

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Heo, Jin Suk, and Eun Sun Ki. "Association between Detailed Disclosure on External Audit Execution and Audit Quality." Korean Accounting Review 42, no. 6 (2017): 195–224. http://dx.doi.org/10.24056/kar.2017.12.002.

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