scholarly journals PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI

2021 ◽  
Vol 26 (2) ◽  
pp. 9-21
Author(s):  
Istiqomah Wardani ◽  
Poppy Indriani ◽  
Septiani Fransisca
Keyword(s):  
Logistic Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Industrial Sector ◽  
Audit Committees ◽  
Research Hypothesis ◽  
Negative Effect ◽  
Selection Of

This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

scholarly journals Good Corporate Governance Menghasilkan Laporan Keuangan Berkualitas dan Pengaruhnya Terhadap Kinerja Keuangan

2020 ◽  
Vol 4 (1) ◽  
pp. 144
Author(s):  
Arna Suryani ◽  
Elia Rossa
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Financial Statement ◽  
Audit Committees ◽  
Coefficient Of Determination ◽  
Good Corporate Governance

This research aims at finding out and analyzing how good corporate governance produces financial statement which has a certain quality that affects the company's financial performance. The population of this research is a sub-sector of the property listed on the Indonesia Stock Exchange period of 2014-2018, with the selection of samples based on the selected purposive sampling of 16 companies. The data was analyzed by using multiple linear regression by conducting classical assumption tests and hypothesis tests. The results of the research show that good corporate governance measured with the commissioner, foreign ownership and audit committees are simultaneously and significantly affect the financial performance measured by return on asset. Partially the Board of Commissioners have a significant effect on financial performance with a substantial of 1.299. Foreign ownership and audit committees have no significant effect on the financial performance in which the value of sig is > 0.05. The value of coefficient of determination of R2 amounted to 72.9% showed that Return On Asset variation can be explained by the variation of Board of Commissioners, foreign ownership and audit committee and the remain is 27.1% which is explained by other factors that do not exist in this research. The results of this research proved that the most dominant variable which has significant effect to the financial performance is the Board of Commissioners. This should be a consideration for the company in the election or designation of the Board of Commissioners to improve implementation of good corporate governance principles in order to improve the company's financial performance.

scholarly journals PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN

2017 ◽  
Vol 11 (1) ◽  
pp. 68-98
Author(s):  
Erik Gautama ◽  
Fransiskus E. Daromes ◽  
Suwandi Ng
Keyword(s):  
Financial Reporting ◽  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Reporting Quality ◽  
Foreign Ownership ◽  
Audit Committees ◽  
Financial Reporting Quality ◽  
Family Ownership

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.

PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE, DAN PENYAJIAN OTHER COMPREHENSIVE INCOME TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Properti Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

2019 ◽  
Vol 7 (3) ◽  
Author(s):  
Herry Winarto ◽  
JMV Mulyadi
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Fixed Effect Model ◽  
Audit Committees ◽  
Test Results ◽  
Comprehensive Income ◽  
Effect Model ◽  
Other Comprehensive Income ◽  
Selection Of

<em>This study aims to examine the influence of audit committees, firm size, leverage and disclosure of other comprehensive income on earnings management in property companies listed on the Indonesia Stock Exchange 2012-2015. This study uses quantitative data that has been published in Indonesia Stock Exchange (BEI). Where the sample used in this study as many as 153 consisting of 201 companies that meet the criteria of research, because this study using purposive sampling method in the selection of samples. While the method of data analysis using SPSS regression version 22. The test results are done using fixed effect model. The result of partial test (t test) obtained by company size, and leverage, influence to earnings management, while audit committee and other comprehensive income have no effect to earnings management. Where the error rate used is 5% or 0.05 at a significant level of 95%.</em>

scholarly journals ANALISIS PENGARUH PERSENTASE KEPEMILIKAN ASING, LATAR BELAKANG PENDIDIKAN KOMITE AUDIT, UKURAN KAP, UMUR PERUSAHAAN, PROFITABILITAS, DAN SOLVABILITAS TERHADAP AUDIT DELAY

2017 ◽  
Vol 14 (2) ◽  
pp. 196-226
Author(s):  
Vega Lienardi ◽  
Theresia Dian Widyastuti
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
Foreign Ownership ◽  
Regression Testing ◽  
Public Accounting ◽  
Accounting Firm ◽  
Significant Negative Effect ◽  
Negative Effect

The purpose of this research is  to analyze the effect of foreign ownership percentage, audit committee education background, size of public accounting firm, company age, profitability and solvency to audit delay in mining companies that listed in Indonesia Stock Exchange (IDX). This study takes company samples in 2011 - 2015. This research uses data from the Fact Book and the company's financial statements. The total sample in this research are 80 companies during 2011 - 2015. The significance value used in this research is 5%. Multiple linear regression testing was performed using version 17.00 SPSS program.  The result of the research shows that (1) the foreign ownership percentage has no effect on audit delay (2) the audit committee education background has no effect on audit delay (3) size of public accounting firm has a significant negative effect on audit delay (4) firm's age has a significant negative effect on audit delay (5) profitability has a significant negative effect on audit delay, and (6) solvency has no effect on audit delay.

scholarly journals FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

2017 ◽  
Vol 19 (3) ◽  
pp. 326
Author(s):  
Antonius Singgih Setiawan ◽  
Yusef Widya Karsana
Keyword(s):  
Logistic Regression ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Regression Method ◽  
Leverage Effect ◽  
Manufacturing Companies ◽  
Logistic Regression Method ◽  
Selection Of

Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors

scholarly journals Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI

2019 ◽  
Vol 11 (1) ◽  
pp. 115-126
Author(s):  
Fany ◽  
Yie Ke Feliana
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Audit Committees ◽  
Earning Management ◽  
Discretionary Accrual ◽  
Audit Period ◽  
Negative Effect ◽  
Business Entities ◽  
Industry Specialist

This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure. The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management. Keywords: Audit Committee, Audit Quality, Earning Management.

scholarly journals PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL PADA PERSISTENSI LABA PERUSAHAAN MANUFAKTUR

2017 ◽  
pp. 4311
Author(s):  
Made Sujana Sujana ◽  
GERIANTA WIRAWAN YASA ◽  
I DEWA NYOMAN BADERA
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Coefficient Of Determination ◽  
Earnings Persistence ◽  
Negative Effect ◽  
Institutional Shareholders ◽  
Positive Effect

This study examined the effect of the audit committee and institutional ownership on earnings persistence. This study uses regression analysis techniques (multiple regression) by comparing the coefficient of determination between the two independent variables. The data used in this research is secondary data published on the Stock Exchange using 77 samples of manufacturing firms the period 2011-2012. The analysis showed that audit committees have negative effect on the persistence of earnings, while institutional ownership has a positive effect on earnings persistence. The audit committee has a negative effect on earnings persistence may be caused by the greater number of the audit committee are owned by the persistence of earnings will tend to decline. Institutional ownership has a positive effect on earnings persistence implies that the greater number of shares owned by institutional shareholders, the persistence of earnings will tend to increase.

scholarly journals PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA SEKTOR MAKANAN DAN MINUMAN

2020 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
Ika Prayanthi ◽  
Christine Natalia Laurens
Keyword(s):  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Variable Number ◽  
Audit Committees ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Food And Beverage ◽  
The Board Of Directors ◽  
Negative Effect

The Purpose of this study is to examine whether there is an effect between the variables of the board of directors, independent commissioners, and audit committees on return on equity in the food and beverage sector listed on the Stock Exchange in 2013-2017. Through purposive sampling techniques, there are 12 numbers of food and beverage industry companies that are consistently listed on the Indonesia Stock Exchange in 2013-2017. The method used in this study is an associative method using multiple regression. Statistical test results found that the variable number of board of directors, the proportion of independent commissioners, and the audit committee simultaneously influence the return on equity. If seen each variable has a different magnitude of influence of financial performance. The number of directors has a significant negative effect on return on equity, the proportion of independent directors has a significant positive effect on return on equity, but the audit committee variables does not have a significant effect on return on equity Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh antara variabel dewan direksi, komisaris independen, dan komite audit terhadap return on equity pada sektor makanan dan minuman yang tercatat di BEI tahun 2013 – 2017. Melalui teknik purposive sampling, terdapat 12 jumlah perusahaan industri makanan dan minuman yang konsisten terdaftar di Bursa Efek Indonesia tahun 2013 – 2017. Metode yang digunakan dalam penelitian ini adalah metode asosiatif dengan menggunakan regresi berganda. Hasil uji statistik mendapati bahwa variabel jumlah dewan direksi, proporsi komisaris independen, dan komite audit secara simultan berpengaruh terhadap return on equity. Jika dilihat masing-masing masing-masing variabel memiliki besaran pengaruh yang berbeda terhadap kinerja keuangan. Jumlah dewan direksi memiliki pengaruh negatif signifikan terhadap return on equity, proporsi komisaris independen memiliki pengaruh positif signifikan terhadap return on equtiy, tetapi variabel komite audit tidak memiliki pengaruh yang signifikan terhadap return on equity. 

Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?

2021 ◽  
Author(s):  
Jimmy F. Downes ◽  
Michelle A. Draeger ◽  
Abbie E. Sadler
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Selection Process ◽  
Partner Selection ◽  
Analyst Forecasts ◽  
Securities And Exchange Commission ◽  
Audit Committees ◽  
Voluntary Disclosures ◽  
Level Of Involvement ◽  
Selection Of

We investigate whether audit committees use voluntary disclosures to signal the committees’ higher level of involvement in the audit partner-selection process, which contributes to higher levels of audit quality. Audit committees more involved in the partner-selection process should ensure the selection of a more rigorous partner. We test this conjecture by first identifying partners new to audit engagements. We then compare audit quality for companies whose audit committees disclose involvement in the selection of the new partner to those without this disclosure. We find that this disclosure is positively associated with audit quality (measured using discretionary accruals, misstatements, and meeting consensus analyst forecasts by a very small margin). Our results are more salient for complex companies and those with powerful audit committees. These findings highlight that audit committees use their disclosures to signal involvement in the partner-selection process and are relevant to the Securities and Exchange Commission.

Sign in / Sign up

Export Citation Format

Share Document