Variables Affecting Audit Hours in Indonesia

Muh. Fikri Hakiki, Moh. Nasih, Muslich Anshori, Sri Herianingrum, Sri Iswati

Abstract

This study aims to examine some variables that affect audit hours. The population of this study is a banking company listed on the Indonesia Stock Exchange (IDX). Sampling in this study was carried out using the purposive sampling method. The results of this study found variables in the adequacy of internal audit resources, Accounting expertise and legal expertise have a negative and significant effect on audit hours. The variable relating to long service as the head of internal auditors is not proven.

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Paper Citation


in Harvard Style

Hakiki M., Nasih M., Anshori M., Herianingrum S. and Iswati S. (2018). Variables Affecting Audit Hours in Indonesia.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 632-637. DOI: 10.5220/0007019106320637


in Bibtex Style

@conference{jcae symposium18,
author={Muh. Fikri Hakiki and Moh. Nasih and Muslich Anshori and Sri Herianingrum and Sri Iswati},
title={Variables Affecting Audit Hours in Indonesia},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={632-637},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019106320637},
isbn={978-989-758-339-1},
}


in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Variables Affecting Audit Hours in Indonesia
SN - 978-989-758-339-1
AU - Hakiki M.
AU - Nasih M.
AU - Anshori M.
AU - Herianingrum S.
AU - Iswati S.
PY - 2018
SP - 632
EP - 637
DO - 10.5220/0007019106320637