This study aims to examine the influence of board directors and audit committee characteristic on fees. The independent variables were size directors, independence women committee, financial expertise diligence committee. research population includes sector companies listed Indonesia Stock Exchange in 2017-2021. sample consists 208 observations which determined through purposive sampling. Data ...

Abstract This study examined the effect of auditor independence on financial reporting quality deposit money banks in Nigeria with Financial Reporting Quality as dependent variable; Audit Fee, Firm Size and Meeting independent variables, Debt Ratio control variable. The sample period covered six (6) years (2013 to 2018) data were extracted from audited annual reports ten (10) selected banks. re...

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee dan komite terhadap kualitas audit. Penelitan merupakan penelitian kuantitatif. Sumber data yang digunakan adalah sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada ini, dihitung dengan menggunakan proksi earning suprise bencmark. Populasi perusahaan food and beverage terdaftar di Bursa Efek Indonesi...

Abstrak Tujuan Utama - utama dari penelitian ini adalah untuk menguji pengaruh audit fee, rotasi dan reputasi terhadap kualitas dengan menggunakan earnings surprise benchmark.Metode Purposive sampling digunakan dalam sampel 108 perusahaan dikumpulkan konsumen ASEAN-5 yang terdaftar di SP Capital IQ periode 2017-2020. Penelitian metode kuantitatif data akan diuji SPSS IBM 25 pendekatan regresi l...

This article searches for and defines efficient regulation of the provision of non-audit services by auditors to their audit clients. From an examination of the particular problems posed by these services it is concluded that they reduce total costs, increase technical competence, and motivate more intense competition. Furthermore, they do not necessarily damage auditor independence or the qual...