Penelitian dilakukan untuk mengkonfirmasi pengaruh kualitas audit, auditor tenure, KAP Nature of Industry bagi kecurangan laporan keuangan perusahaan papan utama selama tiga tahun penelitian, kepada puluh tujuh dengan total seratus dua belas sampel menggunakan purposive sampling dalam cara pengumpulannya. peneliti metode analisis deskriptif regresi linear berganda. Hasil menunjukkan secara simu...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

The purpose of this study was to determine the effect audit tenure and auditor switching on delay with specialization as a moderating variable. This is quantitative using secondary data sample 23 consumer goods sub-sector companies listed Indonesia Stock Exchange (IDX). collection method done by accessing company's financial statements published Exchange. obtained were then processed SPSS. anal...