scholarly journals Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba

2021 ◽  
Vol 31 (7) ◽  
pp. 1867
Author(s):  
Chandra Setiawan Darmo Suwito ◽  
Lilik Handajani ◽  
Ni Ketut Surasni
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Auditor Independence ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Government Regulations ◽  
Research Population ◽  
Independent Variable

The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations. Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.

scholarly journals AUDIT COMMITTEE, CAPITAL STRUCTURE AND LIQUIDITY: INTERACTION AND IMPACT ON EARNINGS QUALITY

2021 ◽  
Vol 8 (1) ◽  
pp. 137
Author(s):  
Agoestina Mappadang
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Research Population

<p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. <br />The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposive sampling and obtained 40 companies as a sample. The data analysis used was mulpiple regression and run under SPSS rogram. <br />The result shows that capital structure, liquidity, and committee audit silmutaneusly affect earnings quality. Partially, capital structure has negative significance effect on earnings quality, and liquidity has no significant effect on earnings quality. Meanwhile committee audit able to strengthen the effect of capital structure on earnings quality, and committee audit do not able to strengthen the effect of liquidity on earnings quality.</p>

scholarly journals The Impact of Audit Committe Characteristics on Audit Quality

2020 ◽  
Vol 23 (3) ◽  
pp. 363
Author(s):  
Paradisa Sukma, Yustrida Bernawati
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Audit Fees ◽  
Audit Committees ◽  
Observation Data ◽  
Manufacturing Companies ◽  
Ols Regression ◽  
The Impact

This research was conducted to investigate the effect of audit committee characteristics on audit quality. The characteristics of the audit committee used in this study are the number of audit committees, number of audit committee meetings, audit committee education background, and audit committee experience while audit quality is measured using audit fees. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2018 with 70 observation data and uses OLS regression. The results of this study indicate all four Audit Characteristics, only size and experience significantly influence audit quality. While audit meetings and education do not significantly affect audit quality. Likewise with the education that can not ensure the capabilities possessed by members of the audit committee. Overall, the effectiveness of the audit committee has no significant effect on audit quality.

scholarly journals Good Corporate Governance and Earnings Management in Indonesia

2021 ◽  
Vol 2 (1) ◽  
pp. 49-57
Author(s):  
Irma Paramita Sofia ◽  
Verliani Dasmaran
Keyword(s):  
Earnings Management ◽  
Hypothesis Testing ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Practical Implication ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Research Population

The purpose of this study was to analyze the effect of audit quality and audit committee on earnings management. The research population is manufacturing companies indexed on the Indonesia Stock Exchange (BEI) in the 2017-2019 period. The sample selection method used was purposive sampling. From population of 180 manufacturing companies, and by selecting certain criteria, a sample of 72 manufacturing companies was obtained. Hypothesis testing is performed using multiple linear regression using statistical software SPSS Version 26. The results of this study confirm that partially, audit quality affects earnings management and audit committee also affects earnings management. Then, hypothesis testing is also carried out simultaneously, and the result is that the quality of the audit and audit committee also affects earnings management. The practical implication of this research is that the quality of the audit and the audit committee can be a reference for investors that can be used as material for consideration in making decisions when investing in potential companies.

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

scholarly journals Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit

2019 ◽  
Vol 1 (2) ◽  
pp. 543-555
Author(s):  
Stephanie Yolanda ◽  
Fefri Indra Arza ◽  
Halmawati Halmawati
Keyword(s):  
Significant Influence ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Earnings Surprise ◽  
Data Collection Technique ◽  
Benchmark Approach

This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%.  This study using logistic regression analysis techniques. The result of the research showed that audit tenure had no significant influence on audit quality with a significance level that is equal to 0.145, audit committee had no significant influence on audit quality a significance level that is equal to 0.652, and audit capacity stress had no significant influence on audit quality a significance level that is equal to 0.522 of the manufacturing companies listed in Indonesia Stock Exchange

scholarly journals Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

2019 ◽  
Vol 2 (1) ◽  
pp. 88
Author(s):  
Anton Ferry Ananda ◽  
Santi Andriani
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Annual Report ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Partial Regression Coefficient

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance

scholarly journals Earning Management and the Effect Characteristics of Audit Committee, Independent Commissioners: Evidence from Indonesia

2020 ◽  
Vol 21 (2) ◽  
pp. 569-587
Author(s):  
Enny Susilowati Mardjono ◽  
Yahn-Shir Chen
Keyword(s):  
Earnings Management ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Best Interests ◽  
Audit Committees ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Common View ◽  
Wide Range

This study aimed to investigate the effect of the independent commissioner and of the characteristics of the audit committee (measured by auditor size, independence, expertise, and activities) on the efficient or opportunistic earnings management. In terms of those companies listed on Indonesia Stock Exchange. The sample consists of 186 observations of those manufacturing companies in Indonesia Stock Exchange during the 2013-2018. Using panel regression fixed effect method, independent commissioners are found to have a significant effect on reducing earnings management. Based on The Positive Accounting Theory, the efficient perspective will occur when the compensation contract and internal control system, including monitoring done by the board of commissioners, limit the common view opportunistic manager and motivate the manager to choose the right accounting policy. The effective monitoring conducted by an independent commissioner can reduce agency costs because management prioritizes the best interests of shareholders by maximizing company resources. Furthermore, it was found that audit committee size can reduce earning management. It is due to the wide range of skills possessed by audit committee members to exercise oversight over management. Audit committees with accounting and financial expertise can reduce earnings management. This part of finding indicates that audit committee may tend to uphold conservative as accounting mechanism. Accounting conservatism has an important role to play in restricting opportunistic management behavior.

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

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.

PENGARUH LEVERAGE, DAN LIKUDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL KONTROL

2015 ◽  
Vol 10 (1) ◽  
pp. 43
Author(s):  
Umi Murtini ◽  
Gerry Rante
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Control Variable ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Research Population ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Research Analysis

ABSTRACT This research aims to examine the effects of leverage and liquidity on dividend policy with profitability as control variable. Independent variables were used leverage and liquidity. Dependent variable was used dividend policy. This research used profitability as control variable.The research population was manufacturing companies that listed in Indonesia Stock Exchange (IDX) in period of 2009-2012. Sample was collected by purposive sampling method. Total of 18 manufacturing companies were taken as sample of research. Analysis method of this research used multiple regression.The result of this research showed that leverage had negative effect on dividend policy. While liquidity didn’t have effect on dividend policy. As control variable, profitability had positive effect on dividend policy. This empirical evidence of research proved that profitability could be added as independent variable. Keywords : Dividend Policy, Leverage, Liquidity and Profitability ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh leverage dan likuiditas terhadap kebijakan dividen dengan profitabilitas sebagai variabel kontrol. Variabel independen yang digunakan adalah leverage dan likuditas. Variabel dependen yang digunakan adalah kebijakan dividen.Penelitian ini menggunakan profitabilitas sebagai variabel kontrol.Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2009-2012.Sampel yang dikumpulkan menggunakan metode purposive sampling.Total 18 perusahaan ditentukan sebagai sampel.Metode analisis penelitian ini menggunakan regresi linier berganda.Pengumpulan data menggunakan metode purposive sampling terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009 sampai 2012.Sebanyak 18 perusahaan manufaktur digunakan sebagai sampel.Metode analisis dari penelitian ini menggunakan regresi berganda.Hasil dari penelitian ini menunjukkan bahwa leverage memiliki pengaruh negatif terhadap kebijakan dividen. Sedangkan likuditas tidak memiliki pengaruh terhadap kebijakan dividen.Sebagai variabel kontrol, profitabilitas berpengaruh positif terhadap kebijakan dividen.Bukti empiris dari penelitian ini membuktikan bahwa profitabilitas dapat ditambahkan sebagai variabel independen. Kata Kunci: Kebijakan Dividen, Leverage, Likuiditas dan Profitabilitas.

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