This study aims to determine the effect of public accounting firm size, audit tenure, fee and auditor independence on integrity financial statements mining companies listed Indonesia Stock Exchange (IDX) in 2014-2018. Accounting conservatism is used measure statements. The subjects examined this were sample selected by purposive sampling method 19 obtained as samples from a total population 49 ...

This study aims to examine and analyze the effect of existence an internal audit function (IAF) disclosure (DIA) on external fees in non-financial companies listed Indonesia Stock Exchange 2015-2019. The approach used this is a quantitative consisting 327 samples with purposive sampling technique. Data analysis using multiple linear regression. results showed that had negative insignificant fee...

This test aims to the effect of audit fees, tenure, rotation on quality with committee as a moderating variable (empirical studies financial sector companies listed Indonesia stock exchange for 2012-2016) The population in this study was 71 companies. sampling technique used purposive and number samples 23 model is Moderated Regression Analysis using panel data processed Eviews 9.5 application....

Introduction Significant changes in the auditing environment world-wide have, in recent years, led to important changes in the behaviour of market participants. The main environmental changes have been the world-wide recession, dating from approximately 1989, which led to overcapacity on the supply side of the market. These changing competitive pressures resulted in aggressive fee renegotiation...

The purpose of this research is to determine and analyze that audit fee, reputation auditor have an impact on delay in energy companies listed the Indonesian Stock Exchange from 2017 2019. This a causal comparative with quantitative approach. samples are 32 purposive sampling method. was using data downloaded official website Exchange. analysis techniques descriptive statistics, precondition te...

This research examines the association of audit fees, Public Accounting Firm Size, and Workload as independent variables on quality. was conducted at financial sector company listed Indonesia Stock Exchange from 2018-2020. is important to do considering literature review shows inconsistent results each variable. The sample selected through purposive sampling method using logistic regression bas...