id sid eid entity type ijtc-636 1 1 ilomata international journal of tax & accounting p-issn ORG ijtc-636 1 2 2714-9838 CARDINAL ijtc-636 1 3 2714-9846 CARDINAL ijtc-636 1 4 4 CARDINAL ijtc-636 1 5 1 CARDINAL ijtc-636 2 1 92 CARDINAL ijtc-636 2 2 ilomata international journal of tax & accounting ORG ijtc-636 2 3 kautsar riza PERSON ijtc-636 2 4 setyaningrum2 PERSON ijtc-636 3 1 12university CARDINAL ijtc-636 3 2 perbanas GPE ijtc-636 3 3 indonesia GPE ijtc-636 3 4 kautsar@perbanas.ac.id1 PERSON ijtc-636 3 5 november 24 DATE ijtc-636 3 6 2022 CARDINAL ijtc-636 3 7 january 27 DATE ijtc-636 3 8 2023 CARDINAL ijtc-636 3 9 january 31 DATE ijtc-636 3 10 2023 CARDINAL ijtc-636 4 1 salman PERSON ijtc-636 4 2 k. r. & setyaningrum ORG ijtc-636 4 3 2023 CARDINAL ijtc-636 6 1 ilomata international journal of tax and accounting ORG ijtc-636 6 2 4(1 CARDINAL ijtc-636 6 3 92-103 CARDINAL ijtc-636 8 1 annual DATE ijtc-636 8 2 the indonesia stock exchange ORG ijtc-636 8 3 2016 to 2020 DATE ijtc-636 10 1 267 CARDINAL ijtc-636 11 1 spss ORG ijtc-636 18 1 4.0 CARDINAL ijtc-636 20 1 2016a DATE ijtc-636 20 2 80 CARDINAL ijtc-636 21 1 2021 CARDINAL ijtc-636 22 1 rinanda & nurbaiti, 2018a ORG ijtc-636 23 1 al. PERSON ijtc-636 23 2 2019 DATE ijtc-636 24 1 salman & setyaningrum ORG ijtc-636 24 2 93 CARDINAL ijtc-636 24 3 ilomata international journal of tax & accounting ORG ijtc-636 25 1 one CARDINAL ijtc-636 25 2 early 2017 DATE ijtc-636 25 3 indonesia GPE ijtc-636 25 4 suherman ORG ijtc-636 28 1 the united states GPE ijtc-636 28 2 indonesia GPE ijtc-636 29 1 suherman ORG ijtc-636 29 2 surja ORG ijtc-636 29 3 13.3 billion MONEY ijtc-636 30 1 malik ORG ijtc-636 30 2 2017 DATE ijtc-636 31 1 2018 DATE ijtc-636 32 1 one CARDINAL ijtc-636 32 2 indonesia GPE ijtc-636 32 3 deloitte ORG ijtc-636 32 4 kap merliyana PERSON ijtc-636 32 5 eny & rekan ORG ijtc-636 33 1 sunprima nusantara financing ORG ijtc-636 33 2 snp ORG ijtc-636 34 1 the financial services authority ORG ijtc-636 34 2 snp ORG ijtc-636 34 3 handoko & soepriyanto ORG ijtc-636 34 4 2018 DATE ijtc-636 35 1 palalangan et al. PERSON ijtc-636 35 2 2019a DATE ijtc-636 36 1 2019 DATE ijtc-636 38 1 2021a DATE ijtc-636 40 1 deangelo PERSON ijtc-636 40 2 1981 DATE ijtc-636 40 3 triani & yanthi ORG ijtc-636 40 4 2020 DATE ijtc-636 40 5 2018 DATE ijtc-636 41 1 deangelo PERSON ijtc-636 41 2 1981 DATE ijtc-636 42 1 deangelo PERSON ijtc-636 42 2 1981 DATE ijtc-636 44 1 2017 DATE ijtc-636 44 2 4 CARDINAL ijtc-636 45 1 4 CARDINAL ijtc-636 46 1 4 CARDINAL ijtc-636 47 1 purwanto ORG ijtc-636 47 2 2021 DATE ijtc-636 47 3 2019a DATE ijtc-636 48 1 rinanda & nurbaiti ORG ijtc-636 48 2 2018 DATE ijtc-636 50 1 salman & setyaningrum ORG ijtc-636 50 2 94 CARDINAL ijtc-636 50 3 ilomata international journal of tax & accounting ORG ijtc-636 52 1 jadiyappa et al. PERSON ijtc-636 52 2 2021 DATE ijtc-636 52 3 agustini & siregar ORG ijtc-636 52 4 2020 DATE ijtc-636 52 5 2018 DATE ijtc-636 53 1 2020 DATE ijtc-636 53 2 2021 CARDINAL ijtc-636 54 1 2011 DATE ijtc-636 54 2 dan PERSON ijtc-636 54 3 al. PERSON ijtc-636 54 4 2015 DATE ijtc-636 55 1 jadiyappa et al. PERSON ijtc-636 55 2 2021 DATE ijtc-636 55 3 india GPE ijtc-636 55 4 indian NORP ijtc-636 56 1 jadiyappa et al. PERSON ijtc-636 56 2 2021 DATE ijtc-636 58 1 2011 DATE ijtc-636 59 1 gonzΓ‘lez-dΓ­az et ORG ijtc-636 59 2 al. PERSON ijtc-636 59 3 2015 DATE ijtc-636 59 4 spain GPE ijtc-636 60 1 gonzΓ‘lez-dΓ­az et ORG ijtc-636 60 2 al. PERSON ijtc-636 60 3 2015 DATE ijtc-636 60 4 the sixth year DATE ijtc-636 60 5 the first five years DATE ijtc-636 61 1 2018a DATE ijtc-636 62 1 purwanto ORG ijtc-636 62 2 2021 DATE ijtc-636 63 1 2018b DATE ijtc-636 64 1 firth et al. PERSON ijtc-636 64 2 2012 DATE ijtc-636 67 1 2021 CARDINAL ijtc-636 67 2 2018 DATE ijtc-636 68 1 cassell et al. PERSON ijtc-636 68 2 2020 DATE ijtc-636 69 1 cassell et al. PERSON ijtc-636 69 2 2020 DATE ijtc-636 69 3 the end of the third fiscal quarter DATE ijtc-636 70 1 the fourth fiscal quarter DATE ijtc-636 70 2 earlier in the year DATE ijtc-636 72 1 salman & ORG ijtc-636 72 2 95 CARDINAL ijtc-636 72 3 ilomata international journal of tax & accounting ORG ijtc-636 72 4 the first year DATE ijtc-636 73 1 jensen & meckling ORG ijtc-636 73 2 1976 DATE ijtc-636 73 3 two CARDINAL ijtc-636 73 4 one CARDINAL ijtc-636 74 1 2016 DATE ijtc-636 75 1 n. andriani & nursiam ORG ijtc-636 75 2 2018 DATE ijtc-636 78 1 third ORDINAL ijtc-636 79 1 third ORDINAL ijtc-636 80 1 the indonesia stock exchange ORG ijtc-636 80 2 2016 to 2020 DATE ijtc-636 81 1 267 CARDINAL ijtc-636 82 1 1 CARDINAL ijtc-636 83 1 the indonesia stock exchange ORG ijtc-636 83 2 2 CARDINAL ijtc-636 83 3 the period 2016 to 2020 DATE ijtc-636 83 4 3 CARDINAL ijtc-636 84 1 1 CARDINAL ijtc-636 84 2 10% PERCENT ijtc-636 84 3 0 CARDINAL ijtc-636 84 4 10% PERCENT ijtc-636 85 1 π΄π‘’π‘‘π‘–π‘‘π‘œπ‘Ÿ πΌπ‘›π‘‘π‘’π‘ π‘‘π‘Ÿπ‘¦ π‘†π‘π‘’π‘π‘–π‘Žπ‘™π‘–π‘§π‘Žπ‘‘π‘–π‘œπ‘› PERSON ijtc-636 85 2 π‘œπ‘›π‘’ π‘–π‘›π‘‘π‘’π‘ π‘‘π‘Ÿπ‘¦ βˆ‘ PERSON ijtc-636 86 1 100% PERCENT ijtc-636 86 2 big-4 kap PERSON ijtc-636 87 1 1 CARDINAL ijtc-636 87 2 big-4 kap PERSON ijtc-636 87 3 0 CARDINAL ijtc-636 87 4 non-big-4 kap NORP ijtc-636 89 1 n. andriani & nursiam ORG ijtc-636 89 2 2018 DATE ijtc-636 89 3 years DATE ijtc-636 90 1 salman & setyaningrum ORG ijtc-636 90 2 96 CARDINAL ijtc-636 90 3 ilomata international journal of tax & accounting ORG ijtc-636 91 1 every year DATE ijtc-636 91 2 the first year DATE ijtc-636 91 3 1 CARDINAL ijtc-636 91 4 1 CARDINAL ijtc-636 91 5 years DATE ijtc-636 92 1 year t DATE ijtc-636 92 2 1 CARDINAL ijtc-636 93 1 𝐴𝑒𝑑𝑖𝑑 π‘‡π‘’π‘›π‘’π‘Ÿπ‘’ PERSON ijtc-636 93 2 6 CARDINAL ijtc-636 93 3 six CARDINAL ijtc-636 94 1 priyanti & uswati ORG ijtc-636 94 2 dewi ORG ijtc-636 94 3 2019 DATE ijtc-636 94 4 1 CARDINAL ijtc-636 94 5 0 CARDINAL ijtc-636 95 1 1 CARDINAL ijtc-636 97 1 1 CARDINAL ijtc-636 98 1 1 CARDINAL ijtc-636 99 1 2x2 CARDINAL ijtc-636 99 2 146 55 55 CARDINAL ijtc-636 99 3 121 CARDINAL ijtc-636 99 4 45 CARDINAL ijtc-636 99 5 non-big-4 ORG ijtc-636 99 6 salman & setyaningrum ORG ijtc-636 99 7 97 CARDINAL ijtc-636 99 8 ilomata international journal of tax & accounting ORG ijtc-636 99 9 big-4 ORG ijtc-636 99 10 27 27 CARDINAL ijtc-636 99 11 227 CARDINAL ijtc-636 99 12 85 CARDINAL ijtc-636 99 13 40 CARDINAL ijtc-636 99 14 15 CARDINAL ijtc-636 99 15 lemeshow PERSON ijtc-636 99 16 lemeshow PERSON ijtc-636 99 17 1.645 CARDINAL ijtc-636 99 18 0.977 DATE ijtc-636 101 1 0.220 CARDINAL ijtc-636 101 2 22% PERCENT ijtc-636 101 3 78% PERCENT ijtc-636 102 1 76.7% PERCENT ijtc-636 102 2 112 CARDINAL ijtc-636 103 1 61.2% PERCENT ijtc-636 103 2 74 CARDINAL ijtc-636 103 3 3 CARDINAL ijtc-636 104 1 3 CARDINAL ijtc-636 104 2 2x2 CARDINAL ijtc-636 104 3 non spesialisasi ORG ijtc-636 104 4 112 CARDINAL ijtc-636 104 5 76.7 CARDINAL ijtc-636 104 6 47 CARDINAL ijtc-636 104 7 61.2 CARDINAL ijtc-636 104 8 69.7 CARDINAL ijtc-636 105 1 0.05 CARDINAL ijtc-636 105 2 0.956 CARDINAL ijtc-636 105 3 0.05 CARDINAL ijtc-636 105 4 4 CARDINAL ijtc-636 106 1 salman & setyaningrum ORG ijtc-636 106 2 98 CARDINAL ijtc-636 106 3 ilomata international journal of tax & accounting ORG ijtc-636 106 4 4 CARDINAL ijtc-636 107 1 1.478 CARDINAL ijtc-636 107 2 0.222 CARDINAL ijtc-636 108 1 0.003 0.956 CARDINAL ijtc-636 108 2 20.013 0.000 CARDINAL ijtc-636 109 1 big-4 PERSON ijtc-636 114 1 third ORDINAL ijtc-636 115 1 one CARDINAL ijtc-636 117 1 deangelo PERSON ijtc-636 117 2 1981 DATE ijtc-636 117 3 2021 CARDINAL ijtc-636 117 4 triani & yanthi ORG ijtc-636 117 5 2020 DATE ijtc-636 117 6 f. andriani et al. PERSON ijtc-636 117 7 2020 DATE ijtc-636 117 8 paputungan & kaluge ORG ijtc-636 117 9 2018 DATE ijtc-636 117 10 2017 DATE ijtc-636 118 1 purwanto ORG ijtc-636 118 2 2021 DATE ijtc-636 118 3 2019b DATE ijtc-636 120 1 second ORDINAL ijtc-636 121 1 second ORDINAL ijtc-636 126 1 third ORDINAL ijtc-636 127 1 salman & setyaningrum ORG ijtc-636 127 2 99 CARDINAL ijtc-636 127 3 ilomata international journal of tax & accounting ORG ijtc-636 129 1 jadiyappa et al. PERSON ijtc-636 129 2 2021 DATE ijtc-636 129 3 purwanto ORG ijtc-636 129 4 2021 DATE ijtc-636 129 5 2019a DATE ijtc-636 129 6 f. andriani et al. PERSON ijtc-636 129 7 2020 DATE ijtc-636 130 1 2011 DATE ijtc-636 130 2 gonzΓ‘lez-dΓ­az et ORG ijtc-636 130 3 al. PERSON ijtc-636 130 4 2015 DATE ijtc-636 130 5 cassell et al. PERSON ijtc-636 130 6 2020 DATE ijtc-636 130 7 2021 CARDINAL ijtc-636 130 8 2020 DATE ijtc-636 130 9 2018 DATE ijtc-636 133 1 kap GPE ijtc-636 138 1 third ORDINAL ijtc-636 139 1 2021 CARDINAL ijtc-636 139 2 agustini & siregar ORG ijtc-636 139 3 2020)(palalangan et al. GPE ijtc-636 139 4 2019a DATE ijtc-636 139 5 paputungan & kaluge ORG ijtc-636 139 6 2018 DATE ijtc-636 140 1 firth et al. PERSON ijtc-636 140 2 2012 DATE ijtc-636 140 3 purwanto ORG ijtc-636 140 4 2021 DATE ijtc-636 140 5 hai et al. PERSON ijtc-636 140 6 2019 DATE ijtc-636 140 7 2019 DATE ijtc-636 140 8 garcia-blandon & ORG ijtc-636 140 9 2017 DATE ijtc-636 141 1 the indonesia stock exchange ORG ijtc-636 141 2 2016 to 2020 DATE ijtc-636 147 1 only 0.220 CARDINAL ijtc-636 147 2 22% PERCENT ijtc-636 147 3 78% PERCENT ijtc-636 150 1 salman & ORG ijtc-636 150 2 100 CARDINAL ijtc-636 150 3 ilomata international journal of tax & accounting ORG ijtc-636 150 4 m. r. PERSON ijtc-636 150 5 a. w. PERSON ijtc-636 150 6 h. PERSON ijtc-636 150 7 2019 DATE ijtc-636 152 1 asian NORP ijtc-636 152 2 4(1 CARDINAL ijtc-636 152 3 129–144 CARDINAL ijtc-636 153 1 tawfiq ibrahim al issa PERSON ijtc-636 153 2 r., & ata baker ORG ijtc-636 153 3 r. a. PERSON ijtc-636 153 4 2011 DATE ijtc-636 155 1 26(4 CARDINAL ijtc-636 155 2 317–334 CARDINAL ijtc-636 155 3 t., & siregar ORG ijtc-636 155 4 d. l. PERSON ijtc-636 155 5 2020a DATE ijtc-636 156 1 dan rotasi PERSON ijtc-636 156 2 terhadap kualitas PERSON ijtc-636 156 3 indonesia GPE ijtc-636 156 4 indonesia GPE ijtc-636 156 5 jurnal emba PERSON ijtc-636 156 6 8(1 CARDINAL ijtc-636 156 7 637–646 CARDINAL ijtc-636 157 1 agustini PERSON ijtc-636 157 2 t., & siregar ORG ijtc-636 157 3 d. l. PERSON ijtc-636 157 4 2020b DATE ijtc-636 158 1 dan rotasi PERSON ijtc-636 158 2 terhadap kualitas PERSON ijtc-636 158 3 indonesia GPE ijtc-636 158 4 indonesia GPE ijtc-636 158 5 jurnal emba PERSON ijtc-636 158 6 8(1 CARDINAL ijtc-636 158 7 637–646 CARDINAL ijtc-636 159 1 andriani ORG ijtc-636 159 2 f., meilani PERSON ijtc-636 159 3 r. NORP ijtc-636 159 4 pardede NORP ijtc-636 159 5 c., & ginting ORG ijtc-636 159 6 w. PERSON ijtc-636 159 7 2020a DATE ijtc-636 160 1 ukuran kap ORG ijtc-636 160 2 klien terhadap kulaitas PERSON ijtc-636 160 3 indonesia GPE ijtc-636 161 1 4 CARDINAL ijtc-636 161 2 274–281 CARDINAL ijtc-636 162 1 andriani ORG ijtc-636 162 2 f., meilani PERSON ijtc-636 162 3 r. NORP ijtc-636 162 4 pardede NORP ijtc-636 162 5 c., & ginting ORG ijtc-636 162 6 w. PERSON ijtc-636 162 7 2020b DATE ijtc-636 163 1 ukuran kap ORG ijtc-636 163 2 klien terhadap kulaitas PERSON ijtc-636 163 3 indonesia GPE ijtc-636 164 1 4 CARDINAL ijtc-636 164 2 274–281 CARDINAL ijtc-636 165 1 andriani ORG ijtc-636 165 2 n., & nursiam ORG ijtc-636 166 1 rotasi GPE ijtc-636 166 2 dan reputasi PERSON ijtc-636 166 3 terhadap kualitas PERSON ijtc-636 166 4 pada perusahaan manufaktur yang terdaftar di bursa PERSON ijtc-636 166 5 indonesia GPE ijtc-636 166 6 2013-2015 DATE ijtc-636 167 1 riset akuntansi dan PERSON ijtc-636 167 2 indonesia GPE ijtc-636 167 3 3(1 CARDINAL ijtc-636 167 4 29–39 CARDINAL ijtc-636 168 1 https://doi.org/10.23917/reaksi.v3i1.5559 CARDINAL ijtc-636 168 2 n., & nursiam ORG ijtc-636 168 3 2018b DATE ijtc-636 169 1 rotasi GPE ijtc-636 169 2 dan reputasi PERSON ijtc-636 169 3 terhadap kualitas PERSON ijtc-636 169 4 pada perusahaan manufaktur yang terdaftar di bursa PERSON ijtc-636 169 5 indonesia GPE ijtc-636 169 6 2013-2015 DATE ijtc-636 170 1 riset akuntansi dan PERSON ijtc-636 170 2 indonesia GPE ijtc-636 170 3 3(1 CARDINAL ijtc-636 170 4 29–39 CARDINAL ijtc-636 172 1 2020a DATE ijtc-636 173 1 dan audit PERSON ijtc-636 173 2 pada perusahaan manufaktur yang terdaftar di bursa PERSON ijtc-636 173 3 2016-2018 DATE ijtc-636 174 1 jurnal akuntansi dan keuangan PERSON ijtc-636 174 2 9 CARDINAL ijtc-636 175 1 2020b DATE ijtc-636 176 1 dan audit PERSON ijtc-636 176 2 pada perusahaan manufaktur yang terdaftar PERSON ijtc-636 176 3 salman & ORG ijtc-636 176 4 101 CARDINAL ijtc-636 176 5 ilomata international journal of tax & accounting ORG ijtc-636 176 6 2016-2018 DATE ijtc-636 177 1 jurnal akuntansi dan keuangan PERSON ijtc-636 177 2 9 CARDINAL ijtc-636 178 1 cassell PERSON ijtc-636 178 2 c. a. PERSON ijtc-636 178 3 hansen PERSON ijtc-636 178 4 j. c. PERSON ijtc-636 178 5 myers GPE ijtc-636 178 6 l. a. PERSON ijtc-636 178 7 t. a. GPE ijtc-636 178 8 2020 DATE ijtc-636 180 1 the initial year DATE ijtc-636 181 1 journal of accounting ORG ijtc-636 181 2 263–289 CARDINAL ijtc-636 182 1 https://doi.org/10.1177/0148558x17726241 deangelo PERSON ijtc-636 182 2 l. e. ( PERSON ijtc-636 182 3 1981 DATE ijtc-636 184 1 3(3 CARDINAL ijtc-636 184 2 183–199 CARDINAL ijtc-636 185 1 firth PERSON ijtc-636 185 2 m., rui PERSON ijtc-636 185 3 x. GPE ijtc-636 185 4 2012 DATE ijtc-636 187 1 china GPE ijtc-636 188 1 the international journal of accounting ORG ijtc-636 188 2 47(1 DATE ijtc-636 188 3 109–138 CARDINAL ijtc-636 189 1 garcia-blandon PERSON ijtc-636 189 2 j., & argiles-bosch ORG ijtc-636 189 3 j. m. PERSON ijtc-636 189 4 2017 CARDINAL ijtc-636 191 1 810–830 CARDINAL ijtc-636 192 1 gonzΓ‘lez-dΓ­az PERSON ijtc-636 192 2 b. GPE ijtc-636 192 3 garcΓ­a GPE ijtc-636 192 4 r., & lΓ³pez-dΓ­az ORG ijtc-636 192 5 a. PERSON ijtc-636 192 6 2015 CARDINAL ijtc-636 193 1 spanish NORP ijtc-636 194 1 revista de contabilidad-spanish PERSON ijtc-636 194 2 115–126 CARDINAL ijtc-636 195 1 https://doi.org/10.1016/j.rcsar.2014.04.001 hai PERSON ijtc-636 195 2 p. t. PERSON ijtc-636 195 3 toan ORG ijtc-636 195 4 l. d. PERSON ijtc-636 195 5 n. l. d. PERSON ijtc-636 195 6 2019 DATE ijtc-636 196 1 vietnam GPE ijtc-636 197 1 academy of accounting ORG ijtc-636 197 2 23(2 CARDINAL ijtc-636 198 1 handoko PERSON ijtc-636 198 2 2018 DATE ijtc-636 199 1 merunut kasus snp PERSON ijtc-636 199 2 deloitte ORG ijtc-636 199 3 indonesia GPE ijtc-636 199 4 1 CARDINAL ijtc-636 200 1 jadiyappa PERSON ijtc-636 200 2 n. PERSON ijtc-636 200 3 hickman PERSON ijtc-636 200 4 l. e. PERSON ijtc-636 200 5 kakani PERSON ijtc-636 200 6 r. k. PERSON ijtc-636 200 7 q. PERSON ijtc-636 200 8 2021 CARDINAL ijtc-636 201 1 india GPE ijtc-636 202 1 36(5 CARDINAL ijtc-636 202 2 724–743 CARDINAL ijtc-636 203 1 jensen PERSON ijtc-636 203 2 m. c. PERSON ijtc-636 203 3 w. h. PERSON ijtc-636 203 4 1976 DATE ijtc-636 205 1 journal of financial economics ORG ijtc-636 205 2 3(4 CARDINAL ijtc-636 205 3 305–360 CARDINAL ijtc-636 206 1 d. s. PERSON ijtc-636 206 2 d. NORP ijtc-636 206 3 jonnergΓ₯rd PERSON ijtc-636 206 4 k., & sutedjo ORG ijtc-636 206 5 s. PERSON ijtc-636 206 6 2019 DATE ijtc-636 208 1 asian NORP ijtc-636 208 2 27(4 CARDINAL ijtc-636 208 3 639–660 CARDINAL ijtc-636 209 1 malik, a. ( PERSON ijtc-636 209 2 2017 CARDINAL ijtc-636 210 1 ernst & young ORG ijtc-636 210 2 indonesia GPE ijtc-636 210 3 didenda di PERSON ijtc-636 210 4 ini tanggapan PERSON ijtc-636 211 1 nuri PERSON ijtc-636 211 2 2021 CARDINAL ijtc-636 212 1 dan spesialisasi ORG ijtc-636 212 2 terhadap kualitas PERSON ijtc-636 215 1 palalangan PERSON ijtc-636 215 2 c. a. PERSON ijtc-636 215 3 j. b. PERSON ijtc-636 215 4 m. y. PERSON ijtc-636 215 5 2019a DATE ijtc-636 217 1 rotasi GPE ijtc-636 217 2 dan ukuran PERSON ijtc-636 217 3 akuntan GPE ijtc-636 217 4 publik PERSON ijtc-636 217 5 kap PERSON ijtc-636 217 6 terhadap kualitas PERSON ijtc-636 218 1 jurnal buana akuntansi PERSON ijtc-636 218 2 4(2 CARDINAL ijtc-636 218 3 42–58 CARDINAL ijtc-636 219 1 salman & ORG ijtc-636 219 2 102 CARDINAL ijtc-636 219 3 ilomata international journal of tax & accounting ORG ijtc-636 219 4 c. a. PERSON ijtc-636 219 5 j. b. PERSON ijtc-636 219 6 m. y. PERSON ijtc-636 219 7 2019b DATE ijtc-636 221 1 rotasi GPE ijtc-636 221 2 dan ukuran PERSON ijtc-636 221 3 akuntan GPE ijtc-636 221 4 publik PERSON ijtc-636 221 5 kap PERSON ijtc-636 221 6 terhadap kualitas PERSON ijtc-636 222 1 jurnal buana akuntansi PERSON ijtc-636 222 2 4(2 CARDINAL ijtc-636 222 3 42–58 CARDINAL ijtc-636 223 1 paputungan PERSON ijtc-636 223 2 r. d. PERSON ijtc-636 223 3 d. (2018a DATE ijtc-636 224 1 pengaruh masa ORG ijtc-636 224 2 perikatan GPE ijtc-636 225 1 rotasi GPE ijtc-636 225 2 dan ukuran PERSON ijtc-636 225 3 kantor akuntan ORG ijtc-636 225 4 terhadap kualitas PERSON ijtc-636 226 1 akuntansi dan keuangan PERSON ijtc-636 226 2 8(1 CARDINAL ijtc-636 226 3 93 CARDINAL ijtc-636 227 1 https://doi.org/10.22219/jrak.v8i1.29 paputungan PERSON ijtc-636 227 2 r. d. PERSON ijtc-636 227 3 d. PERSON ijtc-636 227 4 2018b DATE ijtc-636 228 1 pengaruh masa ORG ijtc-636 228 2 perikatan GPE ijtc-636 229 1 rotasi GPE ijtc-636 229 2 dan ukuran PERSON ijtc-636 229 3 kantor akuntan ORG ijtc-636 229 4 terhadap kualitas PERSON ijtc-636 230 1 akuntansi dan keuangan PERSON ijtc-636 230 2 8(1 CARDINAL ijtc-636 230 3 93 CARDINAL ijtc-636 231 1 https://doi.org/10.22219/jrak.v8i1.29 pham ORG ijtc-636 231 2 n. k. PERSON ijtc-636 231 3 duong GPE ijtc-636 231 4 h. n. PERSON ijtc-636 231 5 pham GPE ijtc-636 231 6 t. q. GPE ijtc-636 231 7 n. t. t. PERSON ijtc-636 232 1 vietnam GPE ijtc-636 233 1 asian journal of finance & accounting ORG ijtc-636 233 2 9(1 CARDINAL ijtc-636 233 3 429 CARDINAL ijtc-636 234 1 n. k. PERSON ijtc-636 234 2 duong GPE ijtc-636 234 3 h. n. PERSON ijtc-636 234 4 pham GPE ijtc-636 234 5 t. q. GPE ijtc-636 234 6 n. t. t. PERSON ijtc-636 234 7 2017b CARDINAL ijtc-636 235 1 vietnam GPE ijtc-636 236 1 asian journal of finance & accounting ORG ijtc-636 236 2 9(1 CARDINAL ijtc-636 236 3 429 CARDINAL ijtc-636 237 1 d. f., & uswati PERSON ijtc-636 237 2 dewi ORG ijtc-636 237 3 n. h. PERSON ijtc-636 237 4 2019 DATE ijtc-636 239 1 indonesian NORP ijtc-636 239 2 9(1 CARDINAL ijtc-636 239 3 1 CARDINAL ijtc-636 240 1 purwanto GPE ijtc-636 240 2 a. t. w. d. a. PERSON ijtc-636 240 3 2021a DATE ijtc-636 241 1 rotasi kap PERSON ijtc-636 241 2 ukuran kap PERSON ijtc-636 241 3 dan spesialisasi industri PERSON ijtc-636 241 4 terhadap kualitas PERSON ijtc-636 242 1 53(9 CARDINAL ijtc-636 242 2 1689–1699 CARDINAL ijtc-636 243 1 purwanto ORG ijtc-636 243 2 a. t. w. d. a. PERSON ijtc-636 243 3 2021b CARDINAL ijtc-636 244 1 rotasi kap PERSON ijtc-636 244 2 ukuran kap PERSON ijtc-636 244 3 dan spesialisasi industri PERSON ijtc-636 244 4 terhadap kualitas PERSON ijtc-636 245 1 53(9 CARDINAL ijtc-636 245 2 1689–1699 CARDINAL ijtc-636 246 1 rinanda ORG ijtc-636 246 2 n., & nurbaiti, a. (2018a ORG ijtc-636 247 1 ukuran kantor akuntan ORG ijtc-636 247 2 dan spesialisasi PERSON ijtc-636 247 3 terhadap kualitas PERSON ijtc-636 247 4 industri yang terdaftar di bursa PERSON ijtc-636 247 5 indonesia GPE ijtc-636 247 6 periode 2012-2016 EVENT ijtc-636 248 1 5(2 CARDINAL ijtc-636 248 2 2108–2116 CARDINAL ijtc-636 249 1 rinanda ORG ijtc-636 249 2 n., & nurbaiti, a. (2018b ORG ijtc-636 250 1 ukuran kantor akuntan ORG ijtc-636 250 2 dan spesialisasi PERSON ijtc-636 250 3 terhadap kualitas PERSON ijtc-636 250 4 industri yang terdaftar di bursa PERSON ijtc-636 250 5 indonesia GPE ijtc-636 250 6 periode 2012-2016 EVENT ijtc-636 251 1 5(2 CARDINAL ijtc-636 251 2 2108–2116 CARDINAL ijtc-636 252 1 d. (2018a DATE ijtc-636 253 1 rotasi kap dan PERSON ijtc-636 253 2 perusahaan klien terhadap kualitas PERSON ijtc-636 254 1 jurnal akuntansi PERSON ijtc-636 254 2 5 CARDINAL ijtc-636 254 3 81–94 DATE ijtc-636 255 1 2018b DATE ijtc-636 256 1 rotasi kap dan PERSON ijtc-636 256 2 perusahaan klien terhadap kualitas PERSON ijtc-636 257 1 jurnal akuntansi PERSON ijtc-636 257 2 5 CARDINAL ijtc-636 257 3 81–94 DATE ijtc-636 258 1 salman & ORG ijtc-636 258 2 103 CARDINAL ijtc-636 258 3 ilomata international journal of tax & accounting ORG ijtc-636 258 4 c. PERSON ijtc-636 258 5 n. ORG ijtc-636 258 6 suryandari GPE ijtc-636 258 7 a. GPE ijtc-636 258 8 agung, a. ORG ijtc-636 258 9 gede ORG ijtc-636 258 10 2021 CARDINAL ijtc-636 259 1 serta PERSON ijtc-636 259 2 terhadap kualitas PERSON ijtc-636 260 1 kharisma PERSON ijtc-636 260 2 3(1 CARDINAL ijtc-636 260 3 32–41 CARDINAL ijtc-636 261 1 syahputri PERSON ijtc-636 262 1 2021a DATE ijtc-636 263 1 rotasi GPE ijtc-636 263 2 ukuran kap ORG ijtc-636 263 3 dan komite PERSON ijtc-636 263 4 terhadap kualitas PERSON ijtc-636 263 5 empiris PERSON ijtc-636 263 6 dan konstruksi PERSON ijtc-636 263 7 yang terdaftar di bursa PERSON ijtc-636 263 8 indonesia GPE ijtc-636 263 9 2015-2019 CARDINAL ijtc-636 264 1 4(1 CARDINAL ijtc-636 265 1 6 CARDINAL ijtc-636 266 1 2021b CARDINAL ijtc-636 267 1 rotasi GPE ijtc-636 267 2 ukuran kap ORG ijtc-636 267 3 dan komite PERSON ijtc-636 267 4 terhadap kualitas PERSON ijtc-636 267 5 empiris PERSON ijtc-636 267 6 dan konstruksi PERSON ijtc-636 267 7 yang terdaftar di bursa PERSON ijtc-636 267 8 indonesia GPE ijtc-636 267 9 2015-2019 CARDINAL ijtc-636 268 1 4(1 CARDINAL ijtc-636 268 2 6 CARDINAL ijtc-636 270 1 kualitas PERSON ijtc-636 270 2 dan pengukurannya PERSON ijtc-636 271 1 alfabeta PERSON ijtc-636 273 1 2016b DATE ijtc-636 274 1 kualitas PERSON ijtc-636 274 2 dan pengukurannya PERSON ijtc-636 275 1 alfabeta PERSON ijtc-636 275 2 triani PERSON ijtc-636 275 3 n. n. a. PERSON ijtc-636 275 4 m. d. PERSON ijtc-636 275 5 2020 DATE ijtc-636 276 1 indonesia GPE ijtc-636 277 1 144(afbe 2019 CARDINAL ijtc-636 277 2 261–265 CARDINAL