Pengaruh Kepemilikan Institusional, Ukuran Komite  Audit, Kualitas  Audit,  Dan Komite Remunerasi Terhadap Pengungkapan  Kompensasi Manajemen Kunci

This study examine the effect of institutional ownership, audit committee size, audit quality, and remuneration committee on disclosure of key management compensation. The population used in this study is the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The type of data used in this study is secondary data. The data analysis technique in this study is the logistic regression analyst. The results of this study show that audit committee size, audit quality, and remuneration committee have positive effects on disclosure of key management compensation. On the contrary, institutional ownership has no effect on the disclosure of key management compensation in the financial statements, Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, ukuran komite audit, kualitas audit, dan komite remunerasi terhadap pengungkapan kompensasi manajemen kunci. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan dari semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013-2017. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data pada penelitian ini adalah analis regresi logistik. Hasil penelitian menunjukkan kepemilikan institusional tidak berpengaruh terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan, ukuran komite audit berpengaruh positif terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan, kualitas audit berpengaruh positif terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan, dan komite remunerasi berpengaruh positif terhadap pengungkapan kompensasi manajemen kunci di laporan keuangan

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PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v4i4.15319 ◽

2020 ◽

Vol 4 (4) ◽

pp. 579-593

Author(s):

Muhammad Fazil ◽

Nadirsyah Nadirsyah

Keyword(s):

Key Management ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Managerial Ownership ◽

Management Compensation ◽

Positive Effect

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements

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Determinan Luas Pengungkapan Kompensasi Manajemen Kunci

Jurnal Akuntansi Bisnis ◽

10.24167/jab.v16i2.2256 ◽

2019 ◽

Vol 16 (2) ◽

pp. 180

Author(s):

Fransiska Dona Mayresa

Keyword(s):

Key Management ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Management Compensation ◽

Purposive Sampling

Abstract This study aims to determine the effect of institutional share ownership, audit quality, frequency of audit committee meetings and remuneration committees to the extent of disclosure of key management compensation in the financial statements. The population used in this study is the financial statements of all companies listed on the Indonesia Stock Exchange (IDX) period of 2012-2016. The method used for sample selection in this study is by purposive sampling method. To test hypothesis in this research the analysis that can be used is multiple linear regression analysis. The results show that institutional ownership, audit quality, frequency of audit committee meeting affect the disclosure of management compensation., Keywords: institutuional ownership, audit quality, remuneration committee, disclosure Abstrak Penelitian ini bertujuan untuk menguji pengaruh kepemilikan saham institusional, kualitas audit, frekuensi pertemuan komite audit dan komite remunerasi terhadap luas pengungkapan kompensasi manajemen kunci di laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah laporan keuangan dari semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016. Metode yang digunakan untuk pemilihan sampel dalam penelitian ini adalah dengan metode purposive sampling. Untuk melakukan uji hipotesis dalam penelitian ini analisis yang dapat digunakan adalah analisis regresi linear berganda. Kesimpulan dari penelitian ini adalah kepemilikan saham institusional berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, kualitas audit berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, frekuensi pertemuan komite audit berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci, komite remunerasi berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci. Kata kunci: Kepemilikan Institusional, Kualitas Audit, Komite Remunerasi, Pengungkapan Kompensasi Manajemen Kunci.

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Analisis Penerapan Corporate Governance, Kualitas Audit dan Pengungkapan CSR Serta Ukuran Perusahaan terhadap Integritas Laporan Keuangan

Syntax Idea ◽

10.36418/syntax-idea.v3i9.1434 ◽

2021 ◽

Vol 3 (9) ◽

pp. 2179

Author(s):

Ranti Nugraheni

Keyword(s):

Internal Control ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Institutional Ownership ◽

Financial Statements ◽

Csr Disclosure ◽

Corporate Social

The information presented in the financial statements (LK) is expected to have a high integrity value. To present financial statements with integrity, it is influenced by many factors, both external and internal to the company. The purpose of this study was to determine the effect of internal control (audit committee) and external supervision (institutional ownership and external audit quality), disclosure of corporate social responsibility (CRS), firm size on the integrity of financial statements. The sample of this research is companies listed on the Stock Exchange for the manufacturing sector for 3 years from 2016 to 2018 with a purpose-based sampling method in data collection. This type of research is quantitative using secondary data and data analysis is carried out by multiple regression with SPSS 25 in data processing. The results of this study provide empirical evidence that institutional ownership, audit quality, and CSR disclosure have a positive and significant effect on the integrity of financial statements. While the size of the company and the audit committee have no significant effect on the integrity of the financial statements.

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DETERMINASI PENGUNGKAPAN TRANSAKSI PIHAK BERELASI BERDASARKAN PSAK NO.7 TAHUN 2018

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v6i1.1849 ◽

2020 ◽

Vol 6 (1) ◽

pp. Press

Author(s):

Jessyka Tridewi Purba ◽

Husnah Nur Laela Ermaya ◽

Ayunita Ajengtiyas

Keyword(s):

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Financial Statements ◽

Managerial Ownership ◽

Related Party Transactions

This study aims to examine the effect of Audit Committee, Independent Commissioner, Institutional Ownership, Managerial Ownership, Earnings Management to Related Party Transaction Disclosure. This type of research is quantitative reseacrh using secondary data of financial statements from manufacturing sector companies during 2016 to 2018 obtained from Indonesia Stock Exchange. The sampling technique that used is purposive sampling. The results showed that the Audit Committee, Independent Commissioners, Institutional Ownership, Managerial Ownership and Profit Management were able to influence the disclosure of related party transactions by 13%, while the remaining 87% were influenced by other variables outside this study. Partially, institutional ownership and managerial ownership significantly influence the disclosure of related party transactions. While the audit committee, independent commissioners and earnings management do not affect the disclosure of related party transactions.

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PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v1i3.y2018.p352-371 ◽

2018 ◽

Vol 1 (3) ◽

pp. 352

Author(s):

Muhammad Rizal Saragih

Keyword(s):

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Companies ◽

Variable Size ◽

Independent Variables ◽

Analysis Technique ◽

The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

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The Effect of Institutional Ownership and Audit Committee on Audit Quality with Financial Distress as Moderation: On Manufacturing Sector Companies Listed on The Indonesia Stock Exchange Period 2016-2020

International Journal of Business and Applied Social Science ◽

10.33642/ijbass.v7n10p1 ◽

2021 ◽

pp. 1-8

Author(s):

Mr Jombrik ◽

Vika Alifta Tamami

Keyword(s):

Financial Distress ◽

Quantitative Research ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Manufacturing Sector ◽

Secondary Data ◽

Institutional Ownership ◽

Manufacturing Companies ◽

The Impact

This study aims to analyze the effect of institutional ownership and audit committee on audit quality with financial difficulties as a moderation. This research was conducted on Manufacturing Companies in the Consumer and Industrial Goods Sector Listed on the Indonesia Stock Exchange for 2016-2020. The quantitative research method uses secondary data, namely the company's annual report that is the object of research. Analysis of the data used is logistic regression analysis. The results show that the direction of the influence of the institutional ownership variable on audit quality is positive, where institutional ownership has a significant effect on audit quality. Likewise, the direction of the impact of the audit committee on audit quality is positive but does not significantly affect audit quality. The results of the moderation show that Financial Distress can moderate institutional ownership in influencing audit quality. In contrast, after being moderated with the financial distress variable, the audit committee has a negative and significant direction, which means it can moderate the audit committee in influencing audit quality but in the opposite direction.

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Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v21i1.1214 ◽

2021 ◽

Vol 21 (1) ◽

pp. 130

Author(s):

Masna Rina Fitriyati ◽

Kartika Hendra Titisari ◽

Yuli Chomsatu Samrotun

Keyword(s):

Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

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Pengaruh Kualitas Komite Audit, Workload Dan Rotasi Auditor Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.315 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3720-3736

Author(s):

Nada Pertiwi ◽

Erinos NR

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Financial Quality

This study aims to determine the effect of audit committee quality, workload, audit rotation on audit quality in financial companies listed on the Indonesia Stock Exchange (idx) for the period 2016-2018. This research is a causative research. The population in this study are financial companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. By using purposive sampling method, obtained 107 companies as research samples. The type of data used is secondary data and multiple regression analysis is used. The results of this study indicate that the quality of the audit committee and audit rotation do not have a significant effect on financial quality, only workload has a significant effect on the financial statements

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Good Corporate Governance in Manufacturing Companies Tax Avoidance

ETIKONOMI ◽

10.15408/etk.v15i2.3541 ◽

2016 ◽

Vol 15 (2) ◽

pp. 85-96

Author(s):

Uun Sunarsih ◽

Kartika Oktaviani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com. The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541

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Pengungkapan Kompensasi Manajemen Kunci Dan Faktor-Faktor Yang Mempengaruhinya

Jurnal Akuntansi Bisnis ◽

10.24167/jab.v17i2.2342 ◽

2019 ◽

Vol 17 (2) ◽

pp. 206

Author(s):

Oh Joffina Gunawan

Keyword(s):

Corporate Governance ◽

Key Management ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Family Ownership ◽

Management Compensation ◽

Firm Resources ◽

Negative Effect ◽

Management Disclosures

Information about the amount of key management compensation paid by companies is useful for investors to assess effective use of firm resources. A non-transparent disclosure of compensation to key management can be detrimental to investors because excessive compensation payments can drain a company's cash flow and ultimately affect financial performance. Therefore, it is necessary to know what factors drive companies to disclose or not disclose key management compensation. Specifically, this study examines five variables that are thought to influence the extent of key management disclosures namely corporate governance transparency, audit quality, family ownership, the Audit Committee, and the Remuneration Committee. Company samples were taken from companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Results show that transparency of corporate governance, family ownership, and the Audit Committee had a positive effect on the extent of disclosure of key management compensation. Audit quality does not affect the extent of disclosure of key management compensation. On the other hand, remuneration committee has a negative effect on the extent of disclosure of key management compensation. Abstrak Informasi tentang jumlah kompensasi manajemen kunci bermanfaat bagi investor untuk menilai apakah pengelolaan sumber daya telah dilakukan secara bertanggung jawab dengan mempertimbangkan kontribusi manajemen kunci kepada perusahaaan. Pengungkapan gaji dan kompensaasi yang tidak transparan dapat merugikan investor karena pembayaran kompensasi yang berlebihan dapat menguras arus kas perusahaan dan akhirnya mempengaruhi kinerja keuangan. Karena itu perlu diketahui faktor-faktor apa yang mendorong perusahaan untuk mengungkapkan atau tidak mengunkapkan kompensasi manajemen kunci. Secara spesfiik, penelitian ini menguji lima variabel yang diduga mempengaruhi luas pengungkapan manajemen kunci yaitu transparansi tata kelola perusahaan, kualitas audit, kepemilikan keluarga, Komite Audit, dan Komite Remunerasi. Sampel perusahaan diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2013-2017. Hasil analisis regresi menunjukkan bahwa transparansi tata kelola perusahaan, kepemilikan keluarga, Komite Audit berpengaruh positif terhadap luas pengungkapan kompensasi manajemen kunci. Sementara kualitas audit tidak berpengaruh terhadap luas pengungkapan kompensasi manajemen kunci. Komite remunerasi berpengaruh negatif terhadap luas pengungkapan kompensasi manajemen kunci.

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