Dyah Ayu Larasati

Airlangga University | UNAIR · Department of Accounting

Internal auditors have begun to shift from a traditional approach to risk-based approach. This article will review the previous literature on risk based audit approach, risk based audit plan and the forthcoming trends for internal audit tools and techniques (TTs) based on Common Body of Knowledge (CBOK) survey in 2007 and 2010. Based on surveys con...

This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses. We find that partici...

This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010-2017. This study uses Ordinary Least Squares regression to test the hypothesis. We find that, in the mandatory au...

Type: Article Abstract: The purpose of this study is to investigate the relationship between government ownership and the company's financial performance and to what extent human resource disclosure affects this relationship. This study uses 129 observations of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) from 2014...

Type: Article Abstract: The purpose of this study is to investigate the relationship between government ownership and the company's financial performance and to what extent human resource disclosure affects this relationship. This study uses 129 observations of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) from 2014...