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Journal articles on the topic 'Independent Audit'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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2

Lowensohn, Suzanne H., and Frank Collins. "The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market." Accounting and the Public Interest 1, no. 1 (2001): 17–41. http://dx.doi.org/10.2308/api.2001.1.1.17.

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Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this st

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3

Inês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.

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This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networ

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Gaol, David Lumban, Edi Subiyantoro, and Prihat Assih. "The Influence of Audit Committee Activities, Audit Committee Independence, Audit Committee Competence, and Female Audit Committee Members on Audit Quality in Palm Oil Companies." International Journal of Research in Social Science and Humanities 06, no. 01 (2025): 115–29. https://doi.org/10.47505/ijrss.2025.1.8.

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This study aims to analyze the effect of audit committee activities on audit quality, analyze the effect of audit committee independence on audit quality, analyze the effect of audit committee competence on audit quality, and analyzethe effect of female audit committees on audit quality. The number of samples in this study was 12 companies for 6 years, namely 2018 to 2023, so that the total number of observations was 72 samples. The data analysis technique used multiple regression. The results of the analysis show that audit committee activities have a positive and significant effect on audit

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Amalia, Nurhidayah Ainun, Andi Wawo, and Raodahtul Jannah. "Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable." Journal of Business Management and Economic Development 2, no. 02 (2024): 635–49. http://dx.doi.org/10.59653/jbmed.v2i02.682.

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This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia S

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Maharani, Destin Alfianika, and Paulina Rosna Dewi Redjo. "Corporate Governance Factors On Audit Report Lag." JAS (Jurnal Akuntansi Syariah) 7, no. 1 (2023): 58–72. http://dx.doi.org/10.46367/jas.v7i1.1084.

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This research aims to determine the effect of committee size, committee meetings, audits, the proportion of independent commissioners, the board size, and company size on audit report lag. The research population is companies that are members of the Jakarta Islamic Index for 2017-2019. Determination of the sample using purposive sampling technique, with predetermined criteria, to obtain 45 samples. This research is quantitative research whose data sources use secondary data originating from documentation in the form of company annual reports and literature. The analysis technique in this resea

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Trisnawati, Trisnawati, and Jefriyanto Jefriyanto. "Pengaruh Audit Tenure, Dewan Independen, dan Independensi Audit terhadap Kualitas Audit dengan Kepemilikan Institusional sebagai Pemoderasi." JURNAL EKSPLORASI AKUNTANSI 6, no. 4 (2024): 1526–43. http://dx.doi.org/10.24036/jea.v6i4.1818.

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The purpose of this study is to examine how audit independence, audit tenure, and independent boards affect audit quality when institutional ownership is moderated. This study employs quantitative methods. The firm's annual reports, which were retrieved from the website of the Indonesia Stock Exchange and the company in question, served as the study's source of data. Using the purposive sampling technique, this study collected 117 samples between 2020 and 2022 from 39 manufacturing enterprises in the food and beverage and textile and garment subsectors. This study use the logistic regression a

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Pangaribuan, Hisar, Jenny Sihombing, and Oluwatoyin Muse Johnson Popoola. "Examining the Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (2018): 4–23. http://dx.doi.org/10.52962/ipjaf.2018.2.2.45.

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This research examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. Primarily, the study examines the direct relationship of managerial ownership, independent board member and independent audit committee on the audit quality of listed banks in the Indonesian Stock Exchange. Also, the current study explores the mediating effect, indirect effect, of the independent audit committee on the relationship between managerial ownership, independent board member, and audit qua

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Cita, Bina Cahyathi, Assih Prihat, and Sumtaky Maxion. "The Effect of Institutional Ownership, Independent Auditor Tenure, Audit Committee Tenure on Earnings Management in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange." Journal of Economics, Finance And Management Studies 07, no. 07 (2024): 4488–97. https://doi.org/10.5281/zenodo.12927108.

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This research aims toanalyze the influence of institutional ownership on earnings management, analyze the influence of independent auditor tenure on earnings management, analyze the influence of audit committee tenure on earnings management, and describe the variables of earnings management, institutional ownership, independent auditor tenure and audit committee tenure. The data in this research is time series data in the form of Annual Report data for 5 years, from 2018-2022, so the data in this research is 60 pieces of data. The data analysis technique uses multiple regression analysis. The

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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.

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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this

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Putri, Arie Pratania, Ricky Utomo, Yosevin Yovenia, and Ayu Cindi Novika. "Ukuran Perusahaan, Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan Transportasi." E-Jurnal Akuntansi 31, no. 6 (2021): 1401. http://dx.doi.org/10.24843/eja.2021.v31.i06.p04.

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The purpose of the study is to analyze the effect of the Size of Company, Audit Committee, Audit Opinion and the Size of Public Accountant Firm on Audit Delay in Transportation Companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 28 companies from 46 populations companies, so that the total of samples in this analysis are 84 data. As the dependent variable (Audit Delay) is dummy variable, logistic regression is used in the research process. The result of this study is that partially the independent variable that has

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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.

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The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study fou

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Tharu, Anil. "Effect of Tax Audit on Tax Compliance." June-July 2024, no. 44 (June 4, 2024): 29–41. http://dx.doi.org/10.55529/jcfmbs.44.29.41.

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The study's main focus was on how tax audits affected tax compliance in the Banganga Municipality with particular goals in mind. Numerous statistical tools, including the mean, standard deviation, coefficient of variation, coefficient of correlation, and ANOVA test, were used to achieve these goals. There is a significant correlation between desk audit, field audit, back duty audit, registration audit, and tax compliance. It has been discovered that greater levels of desk audit, field audit, back duty audit, and registration audit performance enhance factors related to tax compliance. Factors

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Rizqia, Amelia, and Anies Lastiati. "Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise." Journal of Accounting Auditing and Business 4, no. 1 (2021): 14. http://dx.doi.org/10.24198/jaab.v4i1.29642.

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Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by c

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Nurhaliza, Nurhaliza, Yuneita Anisma, and Devi Safitri. "PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL." AKUNTABILITAS 15, no. 2 (2021): 223–40. http://dx.doi.org/10.29259/ja.v15i2.13932.

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This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly

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Ovcharyk, Roman, Karina Nazarova, Viktoriia Nehodenko, Tetiana Kopotiienko, and Borys Melnychuk. "TAXATION AUDIT IN THE SYSTEM OF INDEPENDENT ECONOMIC CONTROL UNDER MARTIAL LAW: ESSENCE, PROBLEMS, PROSPECTS." Fìnansi Ukraïni 2024, no. 2 (2024): 115–28. http://dx.doi.org/10.33763/finukr2024.02.115.

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Introduction. Taxation audit is an independent check of the company's tax reporting for the purpose of confirming its authenticity and warning about additional payments to the budget in the form of taxes and fines that may be added by state control bodies in the future. Problem Statement. Today, the definitions of “taxation audit” and “tax audit” are not clearly defined in the economic literature, there is no clear model of taxation audit in the conditions of martial law. Purpose. To improve the categorical apparatus “taxation audit”, to analyze the place of taxation audit in the system of ind

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Ade Nugra Sahbanta, Ade Nugra Sahbanta, Meutia Dewi, and Tuti Meutia. "Determinan Audit Report Lag Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI." Jurnal Mahasiswa Akuntansi Samudra 4, no. 1 (2023): 24–34. http://dx.doi.org/10.33059/jmas.v4i1.7321.

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This study intends to discuss the factors that influence Audit Report Lag in energy sector companies listed on the Indonesia Stock Exchange. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses a statistical tool, namely SPSS (Statistical Product And Service Solutions) software. The results of the study show that firm size has a significant effect on audit report lag, leverage has a significant effect on audit repo

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Fauzi, Ahmad, and Ach Faqih Supandi. "Perkembangan Audit Syariah Di Indonesia." Jurnal Istiqro 5, no. 1 (2019): 24. http://dx.doi.org/10.30739/istiqro.v5i1.339.

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Shari'ah audits, especially in Indonesia, have opportunities in Indonesia with the world's largest Muslim majority population. And the shari'ah audit challenges for future development are better, including (1) regulatory issues such as shari'ah audit standards that are inadequate, the absence of a sharia audit framework and lack of encouragement from the government. (2) Problems of human resources such as the qualifications of shari'ah auditors in accounting and syari'ah are not balanced, the limited number of shari'ah auditors, lack of accountability of shari'ah auditors (DPS) and shari'ah au

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Al-Faruqi, Radian Atho'. "PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 1 (2020): 25. http://dx.doi.org/10.12928/j.reksa.v7i1.2264.

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The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significan

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Kraievskyi, Volodymyr, Alla Savchenko, and Maryna Skoryk. "METHODOLOGICAL APPROACHES TO TAX AUDIT: THE IMPERATIVE OF ANALYSIS UNDER THE CONDITION OF UNCERTAINTY OF THE TERM." Український економічний часопис, no. 6 (September 27, 2024): 26–30. http://dx.doi.org/10.32782/2786-8273/2024-6-4.

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Introduction. A tax audit is a comprehensive examination of the financial activities of business entities with the aim of assessing compliance with tax legislation and identifying possible violations. In modern conditions, when economic instability and constant changes in tax legislation are becoming the norm, ensuring the effectiveness and accuracy of tax audits requires the use of complex methodological approaches. One of the key problems of the tax audit is the uncertainty of terms, which makes it difficult to plan and conduct audit procedures. Uncertainty can be caused by various factors,

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Nasirpour, Nasim, Mohammad Mehdi Abbasian, and Abbas Ali Pour Aghajan. "Investigating the Effect of Personality Organization, Job Stress and Ego Strength on Audit Quality." Iranian Journal of Psychiatry and Clinical Psychology 28, no. 1 (2022): 5. http://dx.doi.org/10.32598/ijpcp.28.1.3788.1.

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Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at least 3 auditors in 2019, which finally constituted 815 people in the statistical population. 261 individuals were selected using random sampling method. For data collection, the standard questionnaires of

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Elder, Randal J., and Alfred A. Yebba. "The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting." AUDITING: A Journal of Practice & Theory 39, no. 2 (2019): 81–115. http://dx.doi.org/10.2308/ajpt-52596.

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SUMMARY Scandals discovered in New York school districts resulted in two legislative acts designed to improve internal control systems and independent audit quality within the State's school district audit market. The legislation requires that audits be awarded through a formal requisitioning process (RFP), including optional rotation, every five years. The Office of the New York State Comptroller auditors also began performing internal control inspections at school districts and performing audit quality inspections of independent auditors. Post-regulation, the audit market became more concent

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Mohamed, Musa Naburgi, Timothy Olusope Ojo, and Danjuma Zubairu Abdullahi. "Moderating Effect Of Audit Committee Independence On Board Characteristics and Audit Quality Of Listed Commercial Banks in Nigeria." Journal of Forensic accounting & Fraud Investigation (JFAFI) 10, Issue 1, January - June, 2025 (2025): 27–48. https://doi.org/10.5281/zenodo.15225172.

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This study examines the moderating effect of audit committee independence on the relationship between board attributes and audit quality among Deposit Money Banks (DMBs) listed on the Nigerian Exchange Group (NGX). Specifically, it investigates the effects of board characteristics— such as board size, board independence, and board financial expertise on the quality of audits conducted for these banks. Using a purposive sampling technique, the study analyzes data from 15 DMBs, covering the period from 2014 to 2023. Logistic regression is employed to estimate the&n

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Hirvonen-Kari, M., S. Salo, K. Dean, and L. Kivisaari. "Effect of clinical audits of radiation use in one hospital district in finland." Acta Radiologica 50, no. 4 (2009): 389–95. http://dx.doi.org/10.1080/02841850902755260.

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Background: A clinical audit is a systematic, independent, and documented process to improve the quality of radiological processes and radiation safety for patients. Purpose: To evaluate the effect of an audit process by comparing the results of two consecutive audits at the same units. Material and Methods: Audits were carried out twice at each imaging unit in the southwest hospital district of Finland: first, at the end of 2003, and again in November 2007. Both evaluations were carried out in a similar way: by interviewing personnel and examining documents, independent experts from other hos

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Chan, Anthony Moung Yin, Guoping Liu, and Jerry Sun. "Independent audit committee members’ board tenure and audit fees." Accounting & Finance 53, no. 4 (2012): 1129–47. http://dx.doi.org/10.1111/j.1467-629x.2012.00490.x.

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Larasati, Dyah Ayu, Melinda Cahyaning Ratri, Mohammad Nasih, and Iman Harymawan. "Independent audit committee, risk management committee, and audit fees." Cogent Business & Management 6, no. 1 (2019): 1707042. http://dx.doi.org/10.1080/23311975.2019.1707042.

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Rahmansyah, Ahmad Iskandar, Siti Maria Wardayati, and Muhammad Miqdad. "Audit Committee, Board, and Audit Report Lag." Wiga : Jurnal Penelitian Ilmu Ekonomi 11, no. 1 (2021): 19–30. http://dx.doi.org/10.30741/wiga.v11i1.577.

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Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable

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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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Hakiki, Fitra, and Ratna Mappanyukki. "The Influence Factors of Going Concern Audit Opinion Acceptance Using Firm Size as A Moderating Variable." Journal of Social Science 3, no. 6 (2022): 2176–93. http://dx.doi.org/10.46799/jss.v3i6.476.

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    A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore this research aimed to discover factors the receipt of going concern audit opinion with the firm size as a moderating variable and factors including independent commissioners, audit committee, and financial distress. Furthermore, the logistic analysis regression with the Eviews program was the hypothesis test used. The results of this study, the audit committee and financial distress had a notable effect towards going concern audit opinion, while independent commissi

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Wigunani, Theresia Laras. "HOW DO INDEPENDENT AUDITORS DETECT FRAUDULENT FINANCIAL STATEMENTS?" Asia Pacific Fraud Journal 1, no. 2 (2016): 301. http://dx.doi.org/10.21532/apfj.001.16.01.02.23.

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(Participatory Observation in Public Accounting Firm “X”) ABSTRACTIndependent auditors have audit risk making them unable to detect material misstatements, especially those caused by fraud. This is because fraud may involve sophisticated, organized, and carefully designed scheme to be covered from the auditors. In addition, the audit risk could also be influenced by the negligence of the auditors, such as the audit that is not according to auditing standard, having no professional skepticism, and the inadequacy of training and audit experience. The objective of the research is to analyze wheth

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Arismajayanti, Ni Putu Ayu, and I. Ketut Jati. "INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS." Journal of Auditing, Finance, and Forensic Accounting 5, no. 2 (2017): 109. http://dx.doi.org/10.21107/jaffa.v5i2.3767.

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<p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influe

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Hakim, Luqman, Raymond Pardomuan, and Mitsalina Tantri. "Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI." IJHCM (International Journal of Human Capital Management) 7, no. 1 (2023): 1–27. http://dx.doi.org/10.21009/ijhcm.07.01.1.

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Research aims: This research is based on the phenomenon that occurred related to the existence of several limitations faced by the Supreme Audit Agency of the Republic of Indonesia in carrying out audits of financial statements in public sector entities. This condition risks affecting audit quality, resulting in the emergence of information gaps between BPK RI, the public and related stakeholders. The purpose of this study was to examine and analyze whether the effect of each independent variable (X1, X2 and X3), including electronic audit (e-audit), audit judgment and the detection of corrupt

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Herda, David N., and Herbert W. Snyder. "Independent Audits of Conflict Minerals Reports." Current Issues in Auditing 7, no. 2 (2013): A24—A32. http://dx.doi.org/10.2308/ciia-50582.

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SUMMARY There has been an increasing international focus on “conflict minerals,” which are sourced from mines in Central Africa and believed to benefit armed groups that engage in serious human rights abuses. In August 2012, the U.S. Securities and Exchange Commission (SEC 2012) issued a final rule (Release No. 34-67716) related to implementing new disclosures required by the Dodd-Frank Act that are aimed at dissuading publicly-traded companies from engaging in trade that supports conflict minerals. Beginning in 2014, many publicly traded companies will be required to issue Conflict Minerals R

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Dantas, José Alves, and Otavio Ribeiro de Medeiros. "Quality Determinants of Independent Audits of Banks." Revista Contabilidade & Finanças 26, no. 67 (2015): 43–56. http://dx.doi.org/10.1590/1808-057x201400030.

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Since DeAngelo's study (1981) on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of

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Joseph, Ekundayo Sydney Lewis, Raharja Surya, and Harto Puji. "The Effect of Auditor Independence, Competence, and Professional Skepticism on Auditor Quality with Auditor Ethics as a Moderating Variable." Effect of Auditor Independence, Competence, and Professional Skepticism on Auditor Quality with Auditor Ethics as a Moderating Variable 8, no. 11 (2023): 9. https://doi.org/10.5281/zenodo.10100576.

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This paper explores the impact of auditor ethics on the relationships between auditor competence, independence, professional scepticism, and audit quality. The study involved 100 audit practitioners from both Big 4 and Non-Big 4 public accounting firms in Indonesia and Sierra Leone. Auditor competence, independence, and professional scepticism were independent variables, while audit quality was the dependent variable, with auditor ethics moderating these relationships. The results revealed significant links between auditor competence, professional scepticism, and professional ethics, leading t

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Falikhatun, Falikhatun, Devi Mulia Kumalasari, and Anis Wijayanto. "CORPORATE GOVERNANCE AND FIRM VALUE." Stability: Journal of Management and Business 3, no. 2 (2020): 1–7. http://dx.doi.org/10.26877/sta.v3i2.7776.

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AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite a

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Pratiwi, Putu Arix, Putu Cita Ayu, and Ni Putu Yeni Yuliantari. "PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BALI." Hita Akuntansi dan Keuangan 3, no. 3 (2022): 322–31. http://dx.doi.org/10.32795/hak.v3i3.2927.

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The first step in ensuring an audit's quality is to plan ahead of time and rely on the expertise and accuracy of those conducting the examination. The Inspectorate of Bali Province was the focus of the investigation, which aimed to determine the impact of competence and independence on audit quality. This study focused on the 34 auditors who work for the Inspectorate of Bali Province. This study used the census method to determine the sample size. The data was analyzed using multiple linear regression analysis. A value of 0.734 indicates that competence and independence account for 73.4 percen

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Tanujaya, Kennardi, and Verent Verent. "Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." Global Financial Accounting Journal 4, no. 2 (2020): 100. http://dx.doi.org/10.37253/gfa.v4i2.1233.

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This study is aimed to analyze audit quality and corporate governance towards earning management. The independent variables used in this study are auditor size, specialist audit, tenure audit, ownership concentration, internal ownership, family ownership, institutional ownership, the board size, independent directors, and board activity. Meanwhile, leverage, company size, and operational cash flow are used as control variables in this study. Earning management is the dependent variable measured using discretionary accruals. This study has a sample of 360 companies listed on the Indonesia Stock

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Hendi, Hendi, and Desiana Desiana. "PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Benefita 1, no. 1 (2019): 1. http://dx.doi.org/10.22216/jbe.v1i1.3811.

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<p><em>The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an independent person who audits the company's financial statements in order to produce a quality independent auditor's report and provides an independent auditor's report that can provide information to stakeholders and company management. This study used 20 state-owned enterprises listed on the Indonesia Stock Exchange, which were

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Ubaidillah, Moh. "Tax Avoidance: Good Corporate Governance." Owner 5, no. 1 (2021): 152–63. http://dx.doi.org/10.33395/owner.v5i1.311.

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Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2

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Magilke, Matthew J., Brian W. Mayhew, and Joel E. Pike. "Are Independent Audit Committee Members Objective? Experimental Evidence." Accounting Review 84, no. 6 (2009): 1959–81. http://dx.doi.org/10.2308/accr.2009.84.6.1959.

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ABSTRACT: We use experimental markets to examine stock-based compensation's impact on the objectivity of participants serving as audit committee members.We compare audit committee member reporting objectivity under three regimes: no stock-based compensation, stock-based compensation linked to current shareholders, and stock-based compensation linked to future shareholders. Our experiments show that student participants serving as audit committee members prefer biased reporting when compensated with stock-based compensation. Audit committee members compensated with current stock-based compensat

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Nurcahyani, Widy, Abdul Haeba Ramli, Ayu Lestari, and Heru Kreshna Reza. "Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (2023): 613–24. http://dx.doi.org/10.37641/jiakes.v1i1.1259.

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The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality. This research uses a methodology causal explanatory, causal explanatory research that involves explaining the relationships between variables and evaluating previously created hypotheses. In this research, there are 4 companies and research objects in

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Riyadi, Tomi, Supriatiningsih Supriatiningsih, and Muhammad Ardhan Suhadasyah. "The Effect Of Objectivity, Independence And Professional Ethics On Audit Quality." Jurnal Ilmiah Akuntansi Kesatuan 13, no. 1 (2025): 129–42. https://doi.org/10.37641/jiakes.v13i1.3216.

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The purpose of this study is to examine and analyze the impact of objectivity, independence, and professional ethics on audit quality. The data utilized in this research is primary data. The study's population consists of 63 auditors from Bekasi. Data was collected through questionnaires and interviews, and analyzed using the SPSS24 application. The independent variables in this study are objectivity, independence, and professional ethics, while the dependent variable is audit quality. The findings indicate that objectivity has a significant positive effect on audit quality. This suggests that

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Shyhun, Mariia, and Andrii Zhuravel. "Tax Audit and Tax Control: Interaction Model and Legislative Regulation." Oblik i finansi, no. 3(97) (2022): 46–55. http://dx.doi.org/10.33146/2307-9878-2022-3(97)-46-55.

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Calculations for taxes and payments are one of the key areas of accounting and the object of tax control and audit at any enterprise. The interaction of tax inspectors and auditors and their relations with tax-paying enterprises within the framework of their inspection are insufficiently regulated by law. The article is devoted to disclosing the procedures and features of the legislative regulation of tax audit in the system of interaction of taxpayers, control bodies and audit companies. To emphasize the existing features of tax audit carried out by independent audit firms and tax audit carri

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Azizah, Farah Nur, Hermi Hermi, and Firdayetti Firdayetti. "Pengaruh Financial Distress, Audit Tenure dan Komisaris Independen Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi." Indo-Fintech Intellectuals: Journal of Economics and Business 3, no. 2 (2023): 295–309. http://dx.doi.org/10.54373/ifijeb.v3i2.124.

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The purpose of this study was to test, analyze, and prove the results of the influence of financial distress, audit tenure and independent commissioners on the integrity of financial reports with audit quality as a moderating variable. The data used is secondary data obtained from annual and financial reports. The sample selection was carried out by purposive sampling technique. The sample used in this research is 17 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research uses moderation regression analysis with panel data. The analytical tool used for te

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Sicaprio, Waldo, Hendry Saladin, and Panca Satria Putra. "Pengaruh Dewan Komisaris Independen, Komite Audit, Ukuran Perusahaan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba (Studi Pada Perusahaan Subsektor Pertambangan Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia)." Jurnal Media Akuntansi (Mediasi) 7, no. 1 (2024): 131–45. http://dx.doi.org/10.31851/jmediasi.v7i1.16617.

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ABSTRACT Natural resources such as oil and gas are very important for everyday life, especially to supply fuel to homes, businesses and other needs. The oil and gas sector also has high complexity and risk. This makes the oil and gas sector vulnerable to fraudulent financial practices, such as earnings management. This test aims to determine the influence of the independent board of commissioners, audit committee, company size, and managerial ownership on earnings management partially and simultaneously. Quantitative methods were used in this research. Earnings management is simultaneously inf

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Jumaiyah, Jumaiyah. "BENEFITS OF AUDIT QUALITY: EVIDENCE FROM INDONESIA." JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi 7, no. 1 (2024): 79–105. https://doi.org/10.30737/jimek.v7i1.5640.

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The audit opinion and the financial statement presentation are inextricably linked; the auditor cannot be blind to the facts surrounding the organization. As a result, the factors influencing the audit quality of manufacturing enterprises in the consumer product industry sector are experimentally examined in this study. This study covers the Indonesian Stock Exchange (IDX) from 2018 to 2021. The study's independent variables include audit committees, tenure audits, rotational audits, cost audits, and auditor gender. The research samples consist of all manufacturing companies in the consumer go

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Meltem, Gül. "Key Audit Matters in Independent Auditor's Reports: BIST 30 Application." International JOURNAL OF SOCIAL, HUMANITIES AND ADMINISTRATIVE SCIENCES 11, no. 1 (2025): 1–8. https://doi.org/10.5281/zenodo.14744694.

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Independent audit reports fulfil an important role in meeting the information users' need for reliable, relevant and understandable information. The general purpose of audit reports is to express the auditor's opinion on the financial statements and to explain the reasons for the opinion. Audit reports, which have been functioning in a standardised manner until today, have brought about a change in terms of form and content on the grounds that the auditor's opinion does not provide sufficient transparency. According to the new auditing standard published by the International Auditing and Assur

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Yoga Putra Meyditiya, Fauziyah Fauziyah, and Nur Rahmanti Ratih. "ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT." Jurnal Ilmiah Manajemen dan Akuntansi 2, no. 4 (2025): 01–12. https://doi.org/10.69714/ymf86505.

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This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit f

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Pangaribuan, Hisar, Jenny Sihombing, Oluwatoyin Muse Johnson Popoola, and Adminar M. N. Sinaga. "An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership." Indian-Pacific Journal of Accounting and Finance 3, no. 2 (2019): 52–67. http://dx.doi.org/10.52962/ipjaf.2019.3.2.68.

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This study examined the interaction effect of firm size on the impact of the independent board, independent audit committee, institutional ownership and voluntary disclosure. The study also explored the direct impact on the association between firm size, independent board, independent audit committee, institutional ownership and voluntary disclosure. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of an observational study. Hypotheses developed are tested with the partial least square – structural equation modelling (PLS-SEM

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