Browse Items (17 total)
- Collection: Vol. 4 No. 6 (2024)
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TheEffectofRecurrent DeficienciesinPCAOBInspections on AuditQualitywithintheBigFourAuditFirmsinSouthAfrica
The research aims to examine PCAOB inspection deficiencies' impact on audit qualityinSouthAfrica'sBigFour,highlightingchallengesinmaintaininghighstandardsacross Financial Statements (FS), Internal Control Over Financial Reporting audits…
The role of Free Cash Flow as a moderating factor in Intellectual Capital Disclosure which is influenced by the Audit Committee and Audit Quality
Intellectual Capital is all knowledge assets that can be differentiated between stakeholderresources and structural resources. This research aims to analyze the influence of the audit committee and audit quality on intellectual capital…
The Relationship between Share Prices and Company Image on Decisions to Selection of Share Issuers Listed on the Indonesian Stock Exchange
This research aims to build hypotheses regarding the relationship between variables, which can later be used for further research within the scope of financial management. The writing method in this research is qualitative …
The Influence of Perceptions of MSMEEntrepreneurs, Accounting Understanding and Socialization of SAK EMKMon the Application of SAK EMKM
This researchcombines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on…
The Influence of Organizational Culture and the Role of Internal Audit on Fraud Prevention
The rise of fraud or fraud that occurs in organizations can cause losses to the organization so that the organization is difficult to develop, so there is a need for awareness of the importance of fraud prevention to minimize losses due…
The Influence of Behaviour Finance and Demographic Factors on Investment Decision MakingThrough Risk Toleranceas Mediation
Investment decision making is something that is inevitable and a critical moment in determining the success of an investor in making their investment.This research conductsinceinvestment decision making is very difficult to…
The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable
Thisstudy aims to analyze the effectof competence,timebudgetpressure andprofessional attitudes of Inspectorate auditors on audit quality with role conflict as a moderating variable. The population in this study were …
Navigating Financial Landscapes: Evaluating the Interplay between Bank Health, GCG Self-Assessment, and Performance in Global Banking Institutions
This articleexamines the intricate relationship between bank health, corporate governance practices, and performance within the global banking sector. As financial landscapes evolve, understanding the dynamics among these factors…
Internal Audit Function and Board of Commissioners on Financial Performance With Institutional Ownership As A Moderation Variable(Study of Companies in the Financial Sector Listed on the Indonesia Stock Exchange for the Period 2020-2022)
This study aims to examine the relationship between internal audit functions and the board of commissioners on financial performance with institutional ownership as a moderating variable. The research method involved all …
Intelligent Banking Chatbot: Intention to Continue ThroughMillennial Customer Satisfaction in Indonesia Using the TAMMethod
This study examines the impact of perceived usefulness and ease of use on theintentiontocontinueutilizingbankingchatbotsinIndonesia.ThesamplecomprisesGeneration Millennials enrolled in Master's degree programs in Tangerang Raya,…