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Authors: Muh. Fikri Hakiki ; Moh. Nasih ; Muslich Anshori ; Sri Herianingrum and Sri Iswati

Affiliation: Airlangga University, Indonesia

Keyword(s): Adequacy Of Internal Audit Resources, Accounting Expertise, Legal Expertise, Long Service As The Head Of Internal Auditor, Audit Hours

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 several formats:
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 - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 632-637. DOI: 10.5220/0007019106320637

@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 - JCAE Symposium},
year={2018},
pages={632-637},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007019106320637},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium
TI - Variables Affecting Audit Hours in Indonesia
SN - 978-989-758-339-1
IS - 2184-3619
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
PB - SciTePress