Labor Unions, Audit Fees, Internal Control and Audit Quality

MELBY SABILA HAKIM, 041411333014 and Agus Widodo Mardijuwono, Drs., M.Si., Ak (2020) Labor Unions, Audit Fees, Internal Control and Audit Quality. International Journal of Innovation, Creativity and Change, 13 (4). pp. 797-812. ISSN 2201-1315, eISSN: 2201-1323

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Official URL: https://www.ijicc.net/index.php/volume-13-2020/187...

Abstract

This research sought to discover the influence of union, audit fee and weakness of internal control on audit quality. This research was conducted at manufacturing companies listed on the BEI in the period 2013–16. Sources of data from this study were obtained from annual reports and financial statements of the company. The analytical technique used is ordinary least square regression using the help of SPSS18. The result of the analysis of this research shows that union labour and internal control have no significant effect on audit quality, while the audit fee significantly influence the quality of audit.

Item Type: Article
Uncontrolled Keywords: Audit fee, Audit quality, Internal control, Labour union.
Subjects: H Social Sciences
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
MELBY SABILA HAKIM, 041411333014UNSPECIFIED
Agus Widodo Mardijuwono, Drs., M.Si., AkUNSPECIFIED
Depositing User: Tn Sugeng Riyanto
Date Deposited: 08 Nov 2022 01:26
Last Modified: 08 Nov 2022 01:26
URI: http://repository.unair.ac.id/id/eprint/118533
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