This study aims to determine the impact of audit opinion analysis, board directors turnover, KAP scale, client and delay on auditor turnover.The sample used in this is all real estate companies listed Indonesia Stock Exchange from 2019 2021. The results show that growth reputation have a positive effect income. suggests scale reliability are crucial information therefore more research needed fu...

This research deals with the relationship between accounting and auditing for citizenship. Indeed, the citizen as user of the financial information argues that the accountant and the auditor should take more responsibility for detection and dissemination of illegal acts to increase their legitimacy of the Annual Report. However, the citizen faces illiteracy. The goal is to struggle it. Through ...

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban divisio...

Controversy over auditor independence has raged in recent times, but little is known about what auditor independence means to the ultimate consumers of the auditors work. In New Zealand, the Institute of Chartered Accountants of New Zealand (called ICANZ) has held an inquiry into the issue (ICANZ, 2002, 2003), the New Zealand Stock Exchange has made changes to its listing requirements (NZX 2004...

The impartiality of the auditor is critical to fairness evaluation audited financial accounts. association a company with public accounting firm for long time can affect auditor's independence so as allow certain relationship between auditing and agency, but if it too frequent, changing independent will increase company's audit fees indicate that not professional. There were 10 basic chemical i...