2 research outputs found
Pengaruh Pergantian Auditor, Tenur Audit, dan Frekuensi Rapat Komite Audit Terhadap Kualitas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderating
No full textAbstract
This study examine the effect of Auditor Rotation, Audit Tenure and Frequency of Audit Committee Meetings on the Quality of Financial Reports with Audit Quality as Moderating Variables. Samples are companies listed on the Indonesia Stock Exchange in period of 2012 – 2016. Results show that auditor rotation affects the quality of financial reports, audit tenure affects the quality of financial reports, the frequency of audit committee meetings affects the quality of financial reports, auditor rotation affect the quality of financial reports with audit quality as a moderating variable, audit tenure affects the quality of financial reports with audit quality as a moderating variable and the frequency of audit committee meetings affecting the quality of financial reports with audit quality as a moderating variable.
Keywords: audit tenure, audit committee meetings, financial reports quality,
audit quality
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh pergantian auditor, tenur audit dan frekuensi rapat Komite Audit terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderating. Sampel diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2012–2016. Hasil penelitian menunjukkan bahwa pergantian auditor berpengaruh terhadap kualitas laporan keuangan, tenur audit berpengaruh terhadap kualitas laporan keuangan, frekuensi rapat Komite Audit berpengaruh terhadap kualitas laporan keuangan, pergantian auditor berpengaruh terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderasi, tenur audit berpengaruh terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderating dan frekuensi rapat Komite Audit berpengaruh terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderating.
Kata Kunci: tenur audit, frekuensi rapat Komite Audit, kualitas laporan
keuangan, kualitas audi
Reforming nationhood : England in the literature of the Tudor imperial age, 1509-1553
No full textThe thesis explores the relationship between empire and nationhood in the literature of the Royal Supremacy. In so doing, it contests the assumptions of the social historians Michel Foucault, Benedict Anderson, Jürgen Habermas, and Ernest Gellner - all of whom have dated the dawn of the nation-event on our Western political horizons from the end of the eighteenth century. The thesis invites important outcomes for our perception of early Tudor political culture, and for our wider appreciation of the origins of English national identity. It differentiates the Habsburg imperial idea from the Tudor ideology of empire inherited by Henry VIII upon his accession in 1509. It then distinguishes both these imperial ideologies from Henry's pretensions, as enshrined in the 1533 Appeals Act, to
empire in the English Church. Despite these differences between the Habsburg and Tudor ideologies of empire, each received identical expression in propaganda that identified both England and the Holy Roman Empire with Virgil's Golden Age. The first two chapters explore the Golden Age motif in pageantry produced for the joint London Entry of Henry
VIII and Charles V (1522), and for the Entry of Anne Boleyn in 1533. Chapter Two concludes that the function of the 1533 Entry as propaganda for the Royal Supremacy was
undermined by the similarities between its stagecraft and that of the 1522 Entry
