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Rizky Yanuar Christianta Tarigan, Wenny Anggresia Ginting, Yulia Theresia Tambunan
Pág. 1336 - 1347
Becoming a public company is one of the way for a company to survive of business competition. Especially mining companies that we know that not a little capital is needed in developing their business. Therefore, it is very important for mining comp...
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Wahyu Febri Ramadhan Sudirman,Anggun Pratiwi,Ravi Adams
Pág. 91 - 108
The board of directors is one of the components of corporate governance used by the company to improve the firm's performance both in the long and short term so that the characteristics of the board become one of the key factors to running a good governa...
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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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I Made Ryan Ananta Putra,(Udayana UniversityIndonesia)Made Gede Wirakusuma,(Udayana UniversityIndonesia)
Pág. 87 - 101
The variety of audit of completion time from the closing date of the financial 12 months to the date of issuance of the audit file is referred to as audit postpone. The rate in finishing the audit gives a fine signal to investors. The cause of this exami...
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Adanan Silaban, Manatap Berliana Lumban Gaol, Meilinda Stefani Harefa
Pág. 103 - 114
Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors ...
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