scholarly journals Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating

2018 ◽  
Vol 7 (4.34) ◽  
pp. 257
Author(s):  
Daniel T. H. Manurung ◽  
Andhika Ligar Hardika ◽  
Yati Mulyati ◽  
Mohd Haizam Mohd Saudi
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Industry Specialization ◽  
Moderating Variables ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
Industrial Specialization ◽  
Study Population

This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling. The research method uses moderating variables. The results of this study indicate that the workload affects audit quality while audit tenure and auditor industry specialization do not affect audit quality. This study found evidence that the interaction between workload and audit committee affects audit quality while the interaction of audit tenure and industry specialization does not affect audit quality.   

scholarly journals The Effect of Overvalued Equity on the Relationship between Audit Quality and Earning Quality (Evidence from Iran)

2015 ◽  
Vol 46 ◽  
pp. 119-128
Author(s):  
Seyed Kazem Ebrahimie ◽  
Ali Bahraminasab ◽  
Fatemeh Khorram
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sample Population ◽  
Industry Specialization ◽  
Audit Firm ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
Reverse Relationship ◽  
Earning Quality ◽  
The Relationship

The purpose of this article is to investigate the effect of overvalued equity on the relationship between audit quality and earning quality. In this article audit firm size, auditor industry specialization and auditor tenure were used as audit quality variable. The sample population consists of 189 companies listed in Tehran stock Exchange during the period 2008 to 2012. To test the hypotheses, OLS in Eviews has been used and investigation method of data is panel. The results show a reverse relationship between all audit quality variables and absolute discretionary accruals indicating that high audit quality causes higher earning quality. But the existence of overvalued equity cause decreasing or reversing of these relationships, in other words, when a firm is highly valued the accruals’ decreasing effect of high quality auditors is reduced.

scholarly journals The effect of auditor characteristics on tax avoidance of Iranian companies

2020 ◽  
Vol 27 (2) ◽  
pp. 119-134 ◽  
Author(s):  
Mahdi Salehi ◽  
Hossein Tarighi ◽  
Tahereh Alidoust Shahri
Keyword(s):  
Stock Exchange ◽  
Emerging Market ◽  
Tax Avoidance ◽  
Audit Fees ◽  
Industry Specialization ◽  
Content Type ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
The Relationship ◽  
Auditor Characteristics

Purpose The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings The results of this research were determined in four hypotheses. First and second hypotheses that explore the relationship between auditor tenure and auditor industry specialization with tax avoidance were not confirmed. But the results showed a significant relationship between the type of audit opinions and audit fees with tax avoidance. Originality/value The current study investigates the auditor characteristics on tax avoidance in a developing nation of Iran and the results may helpful the developing countries.

scholarly journals What Determines Incumbent Auditors Information Systems Design And Implementation Consulting Fees?

2002 ◽  
Vol 6 (4) ◽  
pp. 63-74
Author(s):  
Ho Young Lee
Keyword(s):  
Information Systems ◽  
Audit Committee ◽  
Audit Quality ◽  
Systems Design ◽  
Auditor Independence ◽  
Information Systems Design ◽  
Industry Specialization ◽  
Design And Implementation ◽  
Consulting Services ◽  
Auditor Tenure

This study examines determinants of demand for incumbent auditors information systems design and implementation consulting services. While there was no evidence on how the services may affect auditor independence, opponents of allowing the service argue that auditors who provide the financial information systems consulting services may lower audit quality, reducing investor confidence in markets. The results indicate that while R&D expenditures, auditors industry specialization, and auditor tenure are positively associated with demand for the information systems consulting, there is no evidence that accounting discretion and audit committee effectiveness are associated with demand for the information systems consulting.

scholarly journals Pengaruh Corporate Governance, Profitabilitas, Leverage, dan Kualitas Audit Terhadap Real Earnings Management

2018 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
Clarissa Maya Devi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Real Earnings Management ◽  
Manufacturing Company ◽  
Corporate Governace

 Abstract :The purpose of this study is to examine the affects of corporate governace, profitability, leverage and audit quality on real earnings management in manufacturing company  listed in Indonesia Stock Exchange during period 2014 until 2016. The total sample of this research was 63 manufacture companies. The result of this research shows that   profitability and audit quality has positive and significant affects on real earnings management, but corporate governance   and leverage has no effect on real earnings management. Keywords :Real Earnings Management, Corporate Governance, Audit Committee Meetings, Audit Committee of Accounting Experts, Profitability, Leverage, Audit Quality.

scholarly journals Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, Kualitas Audit, dan Komite Audit terhadap Manajemen Laba

2021 ◽  
Vol 23 (1) ◽  
pp. 43-52
Author(s):  
Nimas Arum Sari ◽  
Yeye Susilowati
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Data Analysis Tool

This test is conducted in order to analyze and test the leverage, company size, profitability, and audit quality, and the audit committee in influencing earnings management. This research is sourced from an annual report from a manufacturing company on the Indonesia Stock Exchange. Starting from 2015 to 2018. Samples taken by researchers there are certain criteria in order to obtain more representative data. So that a total sample of 327 manufacturing companies was obtained during the study period. Researchers used secondary data, the data obtained through the site www.idx.co.id, www.sahamok.com, and several related company websites. This data analysis tool uses multiple linear regression. The end of this test includes evidence in the form of leverage and audit committee which has a positive and significant effect on earnings management, while company size, profitability and audit quality have no effect on earnings management.

scholarly journals DETERMINASI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN GO PUBLIC DI BURSA EFEK INDONESIA

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Intan Nurul Oktaviani ◽  
◽  
Husnah Nur Laela Ermaya ◽  
Dwi Jaya Kirana ◽  
◽  
...  
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Company Size ◽  
Industry Specialization ◽  
Purposive Sampling ◽  
Auditor Industry Specialization

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, kepemilikan institusional, kepemilikan manajerial, kualitas audit, spesialisasi industri auditor, dan ukuran perusahaan terhadap integritas laporan keuangan. Populasi penelitian adalah seluruh perusahaan go public non keuangan yang tercatat di Bursa Efek Indonesia (BEI). Sampel penelitian berjumlah 400 perusahaan dengan metode purposive sampling. Pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil dari penelitian menunjukkan komisaris independen, kepemilikan institusional, kualitas audit, spesialisasi industri auditor serta ukuran perusahaan mempengaruhi integritas laporan keuangan. Untuk kepemilikan manajerial tidak mempengaruhi integritas laporan keuangan. Implikasinya yaitu perseroan harus mengamati tingkat komisaris independen, kepemilikan institusional, kualitas audit, spesialisasi industri auditor serta ukuran perusahaan karena sangat mempengaruhi integritas laporan keuangan. Selaain itu, kepemilikan manajerial sebaiknya persentase saham yang dipunya manajemen ditingkatkan karena pihak manajerial sekaligus pemegang saham akan terus berusaha untuk bekerja dengan maksimal, dan berupaya meningkatkan kinerja dan nilai perusahaan. Abstract: This study aims to determine the effect of independent commissioners, institutional ownership, managerial ownership, audit quality, auditor industry specialization, and firm size on the integrity of financial statements. The research population is all non-financial go public companies listed on the Indonesia Stock Exchange (IDX). The research sample amounted to 400 companies with purposive sampling method. Hypothesis testing using multiple linear regression analysis. The results of the study show that independent commissioners, institutional ownership, audit quality, auditor industry specialization and company size affect the integrity of financial statements. For managerial ownership does not affect the integrity of financial statements. The implication is that the company must observe the level of independent commissioners, institutional ownership, audit quality, auditor industry specialization and company size because it greatly affects the integrity of financial statements. In addition, managerial ownership should increase the percentage of shares owned by management because the managerial parties as well as shareholders will continue to strive to work optimally, and strive to improve the performance and value of the company.

scholarly journals Integrity Of Financial Statements And The Factors

2021 ◽  
Vol 5 (1) ◽  
pp. 18-28
Author(s):  
Dirvi Abbas ◽  
Indra Gunawan Siregar ◽  
Basuki
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Chemical Manufacturing ◽  
Panel Data Regression ◽  
Study Population

The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Medikonis ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 55-68
Author(s):  
Eling Ri Kurniati ◽  
Eky Apriani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Total Sample ◽  
Mining Companies ◽  
Good Corporate Governance

ABSTRACT The aim of this study was to examine the effect of profitability and good corporate governance toward tax avoidance. Good corporate governance was proxied by institutional ownership, an independent board of commissioners, an audit committee, and audit quality toward tax avoidance. The population in this study were mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period with amount 47 companies. Samples were selected using the purposive sampling method. The total sample used in this study are 9 mining companies with a study period of 5 years, so that the samples obtained were 45 samples. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that profitability have a significant effect toward tax avoidance, while the institutional ownership, independent board of commissioners, audit committee, and audit quality are unable to establish the influence toward tax avoidance.

scholarly journals Audit Quality and Earnings Management in the Tunisian Context

2012 ◽  
Vol 2 (2) ◽  
pp. 17 ◽  
Author(s):  
Zgarni Inaam ◽  
Hlioui Khmoussi ◽  
Zehri Fatma
Keyword(s):  
Earnings Management ◽  
Audit Quality ◽  
Real Earnings Management ◽  
Financial Security ◽  
Industry Specialization ◽  
Securities Law ◽  
Auditor Industry Specialization ◽  
Auditor Tenure ◽  
Big 4 ◽  
Financial Securities

In this study, we test the effect of the implementation of the financial security law (n° 2005-96) and the audit quality (Big 4 auditors, auditor industry specialization and audit tenure) on constraining the extent of real and accruals based earnings management in the Tunisian context. Using 319 firm-year observations during the period 2000-2010, our results suggest that auditor industry specialization and Big 4 auditors associated with lower levels of accruals earnings management. We also find that the Big 4 auditors enhance the extent of real earnings management (REM). Further, we document that longer auditor tenure is not associated with greater real and accruals earnings management. Finally, our findings suggest that the adoption of the financial securities law of 2005 is not effective on reducing earnings management in the Tunisian context.

scholarly journals Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018

2021 ◽  
Vol 6 (2) ◽  
pp. 166-174
Author(s):  
Aulia Rahman Harahap ◽  
Irfan Irfan ◽  
Mayasari Mayasari ◽  
Nancy Mayriski Siregar
Keyword(s):  
Quantitative Research ◽  
Audit Committee ◽  
Secondary Data ◽  
Audit Report ◽  
Mining Sector ◽  
Industry Specialization ◽  
Moderating Variables ◽  
Independent Variables ◽  
Auditor Tenure ◽  
Independent Variable

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.

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