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All Journal Jurnal Teknik Industri Jurnal Pendidikan Ekonomi Undiksha Jurnal Media Wahana Ekonomika Prosiding Universitas PGRI Palembang Berkala Ilmiah Kedokteran Duta Wacana Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan JUITECH: Jurnal Ilmiah Fakultas Teknik Universitas Quality Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah JRIIN :Jurnal Riset Informatika dan Inovasi Jurnal Pemimpin Bisnis Inovatif Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil Widya Teknik
Chandra Kurniawan
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Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah

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Pengaruh Ukuran Perusahaan, Kualitas Manajemen, dan Kompleksitas Bisnis terhadap Kepatuhan Standar Audit Chandra Kurniawan; Cris Kuntadi
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.910

Abstract

This research aims to analyze the influence of company size, management quality, and business complexity on audit standard compliance. Compliance with audit standards is important in ensuring the quality of audit reports and increasing public trust in the audit profession. Company size, management quality, and business complexity are considered factors that can influence auditor compliance with audit standards. This research uses data from audit reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. Data analysis was carried out using multiple linear regression. The research results show that company size and management quality have a positive effect on compliance with audit standards, while business complexity has a negative effect. These findings provide implications for regulators and the audit profession to increase compliance with audit standards through improving the quality of company management and managing business complexity.
Co-Authors . Mudjijati Adityo Kurniawan Agung Hari Wibowo Ahmad Mubin Amin Rohmat Aswadi Jaya Cris Kuntadi Dea Khusnul Khotimah Depi Pramika Ersi Sisdianto Fio Bagus Sadewo fitriyanti fitriyanti Gusnita B. Sinaga Hasbullah Eka Saputra Heri Mujayin Kholik Irkhos Irkhos Januardi Januardi Juan Randy Simamora Liza Lidyawati Masnunah, Masnunah Mohammad Ramdani Mona Mutiara Armalia Nani Indraswati Neta Dian Lestari Nurlina Nurlina Pintor Simamora Pratiwi, Nova Reni Muniarti Riswan Aradea Saprudin Suryani Hutomo Vera Desva Arianti Widya Agustina Yulia Dwi Safitri