Tujuan penelitian untuk menguji pengaruh dari probabilitas kebangkrutan, profitabilitas,
keahlian komite audit, dan keaktifan komite audit terhadap audit report lag. Populasi yang …

Penelitian ini bertujuan untuk mengetahui pengaruh SAK Baru, ukuran KAP, ukuran
perusahaan dan umur perusahaan terhadap Audit Report Lag. Data penelitian merupakan …

This study investigates how the ability of technology and the ability to use accounting
computer applications on learning achievement. Thus, this study provides an explanation …

The issue of the application of IFRS as a standard can encourage a decrease in the level of
earnings management in a company, so that the application of IFRS in financial statements …

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan dan probabilitas
kebangkrutan terhadap manajemen laba. Kinerja keuangan diukur dengan return on asset …

Abstract This study aims to:(1) Determine the influence of convergence of IFRS on earnings
management and (2) Determine the influence of institutional ownership in moderating the …

The purpose of the study is to test the effect of debt default, IFRS implementation, and
foreign ownership on going concern audit opinion. This study used the purposive sampling …

Penelitian ini bertujuan untuk mengetahui pengaruh variabel transaksi pihak berelasidan
kompleksitas akuntansiterhadap manajemen laba, efek corporate governance dalam …

This research aims to explore:(1) the effect of institutional and managerial ownership on
earnings management;(2) the existence of managerial profit differences before and after …

This study investigated the effect of institutional and managerial ownership on investment
efficiency as a proxy for firms' performance. The effect of these two variables was …