Matches in SemOpenAlex for { <https://semopenalex.org/work/W3128249215> ?p ?o ?g. }
Showing items 1 to 65 of
65
with 100 items per page.
- W3128249215 abstract "Purpose: This study aimed to analyze the effect of audit rotation and audit fee policy toward audit quality with lowballing audit practice as the intervening variable.
 Research methodology: The research method used was path analysis with a sample of twenty manufacturing companies in Indonesia Stock Exchange during 2015-2019.
 Results: The research results prove that the audit rotation and audit fee policy significantly affect the audit quality through the lowballing audit.
 Limitations: The research sample used manufacturing companies listed on the IDX, so the generalization of this study's results for non-manufacturing and non-listed companies must be made carefully.
 Contribution: This research can provide benefits for Audit Firms, regulators (PPPK), and professional associations (IAPI) as an evaluation of the implementation of audit rotation policies, implementation of regulations for determining audit fees following IAPI's Regulation No. 2 of 2016 concerning Determination of Financial Report Audit Service Fees, as well as evaluation of the implementation of the audit quality indicator guidelines formulated by IAPI. 
 Keywords: Audit rotation, Policy of determining audit fee, Lowballing audit, Negative abnormal audit fee, Audit quality" @default.
- W3128249215 created "2021-02-15" @default.
- W3128249215 creator A5036732107 @default.
- W3128249215 creator A5059566843 @default.
- W3128249215 date "2020-12-31" @default.
- W3128249215 modified "2023-09-29" @default.
- W3128249215 title "Audit rotation and audit fee determination policy on audit quality with lowballing audit practice as the intervening variable" @default.
- W3128249215 doi "https://doi.org/10.35912/jakman.v2i1.183" @default.
- W3128249215 hasPublicationYear "2020" @default.
- W3128249215 type Work @default.
- W3128249215 sameAs 3128249215 @default.
- W3128249215 citedByCount "0" @default.
- W3128249215 crossrefType "journal-article" @default.
- W3128249215 hasAuthorship W3128249215A5036732107 @default.
- W3128249215 hasAuthorship W3128249215A5059566843 @default.
- W3128249215 hasBestOaLocation W31282492151 @default.
- W3128249215 hasConcept C10138342 @default.
- W3128249215 hasConcept C121955636 @default.
- W3128249215 hasConcept C13896816 @default.
- W3128249215 hasConcept C140181557 @default.
- W3128249215 hasConcept C144133560 @default.
- W3128249215 hasConcept C156223087 @default.
- W3128249215 hasConcept C170856484 @default.
- W3128249215 hasConcept C177309310 @default.
- W3128249215 hasConcept C185592680 @default.
- W3128249215 hasConcept C191602146 @default.
- W3128249215 hasConcept C198531522 @default.
- W3128249215 hasConcept C198720655 @default.
- W3128249215 hasConcept C199521495 @default.
- W3128249215 hasConcept C200870193 @default.
- W3128249215 hasConcept C43617362 @default.
- W3128249215 hasConcept C62190432 @default.
- W3128249215 hasConceptScore W3128249215C10138342 @default.
- W3128249215 hasConceptScore W3128249215C121955636 @default.
- W3128249215 hasConceptScore W3128249215C13896816 @default.
- W3128249215 hasConceptScore W3128249215C140181557 @default.
- W3128249215 hasConceptScore W3128249215C144133560 @default.
- W3128249215 hasConceptScore W3128249215C156223087 @default.
- W3128249215 hasConceptScore W3128249215C170856484 @default.
- W3128249215 hasConceptScore W3128249215C177309310 @default.
- W3128249215 hasConceptScore W3128249215C185592680 @default.
- W3128249215 hasConceptScore W3128249215C191602146 @default.
- W3128249215 hasConceptScore W3128249215C198531522 @default.
- W3128249215 hasConceptScore W3128249215C198720655 @default.
- W3128249215 hasConceptScore W3128249215C199521495 @default.
- W3128249215 hasConceptScore W3128249215C200870193 @default.
- W3128249215 hasConceptScore W3128249215C43617362 @default.
- W3128249215 hasConceptScore W3128249215C62190432 @default.
- W3128249215 hasLocation W31282492151 @default.
- W3128249215 hasOpenAccess W3128249215 @default.
- W3128249215 hasPrimaryLocation W31282492151 @default.
- W3128249215 hasRelatedWork W21479897 @default.
- W3128249215 hasRelatedWork W21522784 @default.
- W3128249215 hasRelatedWork W24906494 @default.
- W3128249215 hasRelatedWork W24990244 @default.
- W3128249215 hasRelatedWork W262997 @default.
- W3128249215 hasRelatedWork W34417967 @default.
- W3128249215 hasRelatedWork W41375339 @default.
- W3128249215 hasRelatedWork W46276011 @default.
- W3128249215 hasRelatedWork W50115996 @default.
- W3128249215 hasRelatedWork W8073224 @default.
- W3128249215 isParatext "false" @default.
- W3128249215 isRetracted "false" @default.
- W3128249215 magId "3128249215" @default.
- W3128249215 workType "article" @default.