scholarly journals Tata Kelola Perusahaan dan Audit Report Lag pada Perusahaan Financial yang Terdaftar di Bursa Efek Indonesia

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 631-643
Author(s):  
Serly Serly
Keyword(s):  
Risk Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Audit Quality ◽  
Company Size ◽  
Audit Report ◽  
Management Committee ◽  
Quality Audit ◽  
The Impact ◽  
Risk Management Committee

This research seeks to examine the factors that affect the audit report lag of financial companies during the period of 2014-2018. Several factors are selected under this study consists of audit quality, audit committee, auditor changes, board of directors, frequency of board meetings, ability of board of directors, gender of board of directors, risk management committee, company size, and loss. 86 financial companies are sampled in this study. The researcher gained the data using purposive sampling method. The findings indicate the financial company listed in Indonesian Stock Exchange need the average of 71 days to submit audit financial report after the closing date. The variable of frequency of board meetings has significant positive response for the audit report lag, while the impact of board of directors and risk management committee is negative. Meanwhile, variables of the audit quality, audit committee, auditor changes, director expertise, board gender diversity, company size, and loss did not show significant influence on audit report lag. Overall, the finding in this study provides that monitoring activities through board meeting will allow management to discuss how to improve company performance and also reduced the delay corporate disclosure information to stakeholder.

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 Independent audit committee, risk management committee, and audit fees

2019 ◽  
Vol 6 (1) ◽  
pp. 1707042 ◽  
Author(s):  
Dyah Ayu Larasati ◽  
Melinda Cahyaning Ratri ◽  
Mohammad Nasih ◽  
Iman Harymawan
Keyword(s):  
Risk Management ◽  
Audit Committee ◽  
Audit Fees ◽  
Management Committee ◽  
Independent Audit ◽  
Risk Management Committee

scholarly journals CORPORATE GOVERNANCE AND BUSINESS PERFORMANCE: THE MODERATING ROLE OF EXTERNAL AUDIT QUALITY

2020 ◽  
Vol 2 (2) ◽  
pp. 34-44
Author(s):  
Foong Seng Wong ◽  
Yuvaraj Ganesan ◽  
Anwar Allah Pitchay ◽  
Hasnah Haron ◽  
Ratih Hendayani
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Business Performance ◽  
Audit Quality ◽  
Internal Audit ◽  
External Audit ◽  
Management Committee ◽  
Age Diversity ◽  
The Relationship ◽  
Risk Management Committee

The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the business performance of the organisation. In addition, this study also examines the role of external audit quality as a moderating effect in the relationship between corporate governance and business performance. The study adopted a quantitative approach and cross-sectional design where it used a sample of 120 listed companies in Malaysia for the year 2016. Data is collected based on secondary data which is annual report year 2016. The result shows board size and the existence of risk management committee are negatively significant related to business performance while the other variables such as age diversity and internal audit function do not have an impact on business performance. Unexpectedly, external audit quality does not play a moderating role in related corporate governance and business performance. The study contributes to the understanding of the relationship between corporate governance and business performance in the developing country. The paper also provides related insight for regulators, policymakers and investors of emerging markets such as Malaysia. The study is the pioneer to understand the relationship of the risk management committee to business performance and moderating effect of external audit quality.

scholarly journals The Formation of Separate Risk Management Committee and the Effect on Modified Audit Report

2020 ◽  
Author(s):  
Suhaimi Ishak ◽  
Mohd ‘Atef Md Yusof
Keyword(s):  
Risk Management ◽  
Empirical Evidence ◽  
Multivariate Analyses ◽  
Annual Reports ◽  
Audit Report ◽  
Management Committee ◽  
Risk Management Committee

The aim of the paper is to examine the formation of a separate risk management committee (RMC) and its effect on the modified audit report among the non-banking and financial companies listed in Bursa Malaysia. Data was collected from the annual reports of a sample of 300 companies from 2004 until 2009. Both descriptive and multivariate analyses were employed to address the research objectives. The results indicate that a separate RMC is negatively related with the acceptance of the modified audit report. Further, the RMC’s members with independent non-executive status and members with accounting and financial background will also probably reduce the acceptance of the modified audit report. However, losses recorded for previous financial years are likely to increase the issuance of modified audit report by the auditor. The period of auditor engagement with the client and client size will also affect the modified audit report. The findings provide empirical evidence on the development and importance of a separate RMC for the modified audit report.  

scholarly journals ANALYSIS OF THE INFLUENCE OF THE SIZE OF THE BOARD OF COMMISSIONERS AND THE SIZE OF THE COMPANY ON RISK MANAGEMENT SEPARATE FROM THE AUDIT COMMITTEE

2021 ◽  
Vol 4 (2) ◽  
pp. 33-38
Author(s):  
Dwi Urip Wardoyo ◽  
Supriadi Nababan ◽  
Elvan Nazmi Khairi
Keyword(s):  
Risk Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Data Sources ◽  
Annual Reports ◽  
Collection Method ◽  
Management Committee ◽  
Secondary Data Sources ◽  
Risk Management Committee

This study examines the effect of the size of the board of commissioners, and the size of the company on the formation of a separate risk management committee from the audit committee in companies that are members of the LQ45 index on the Indonesia Stock Exchange in 2018-2020. The data collection method in this study uses secondary data sources in the form of annual reports of companies that are members of LQ45. Based on the results of the study, the size of the board of commissioners has an effect on the formation of a separate risk management committee and the size of the company has no effect on the formation of a separate risk management committee.

Audit Committee Characteristics, Risk Management Committee and Financial Restatements

2017 ◽  
Vol 23 (1) ◽  
pp. 287-291 ◽  
Author(s):  
Mazurina Mohd Ali ◽  
Syarifah Saffa’ Najwa Tuan Besar ◽  
Nor’Azam Mastuki Mastuki
Keyword(s):  
Risk Management ◽  
Audit Committee ◽  
Management Committee ◽  
Financial Restatements ◽  
Risk Management Committee

scholarly journals The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia

2018 ◽  
Author(s):  
Azrul Bin Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Risk Management ◽  
Significant Relationship ◽  
Company Size ◽  
Management Committee ◽  
Hedge Accounting ◽  
Significant Relationships ◽  
Risk Management Committee

This study examines the effectiveness of Risk Management Committee (RMC) in influencing hedge accounting practices among non-financial companies listed on the Bursa Malaysia. Our regression results reveal that that there is no significant relationship between the application of hedge accounting and the effectiveness of RMCs. However, there are positive and significant relationships between the choice of hedge accounting and each of company size and leverage. The implications of the findings were discussed.

scholarly journals Enterprise Risk Management and Performance of Selected Listed Consumer Goods Companies in Nigeria

2018 ◽  
Vol 4 (1) ◽  
pp. 115
Author(s):  
Yinka M. Salaudeen ◽  
Taibat A. Atoyebi ◽  
Bamidele A. Oyegbile
Keyword(s):  
Risk Management ◽  
Consumer Goods ◽  
Audit Committee ◽  
Enterprise Risk Management ◽  
Board Size ◽  
Management Committee ◽  
Enterprise Risk ◽  
Financial Expertise ◽  
And Performance ◽  
Risk Management Committee

Enterprise Risk Management (ERM) is an integrated framework and monitoring tool for managing uncertainties surrounding the business objectives. This study evaluated the relationship between enterprise risk management and performance of Twenty (20) consumer goods companies listed on the Nigerian Stock Exchange. The independent variables used are existence of risk management committee, existence of financial expertise, existence of audit committee, existence of Chief risk officer and board size. The study adopted ex post facto research design and data were sourced from annual reports and accounts of the selected Consumer Goods Companies. The collated data were analysed using descriptive statistics and generalised least square. The results reveal that risk management committee, financial expertise and board size have significant positive effect on performance. The results also revealed that existence of audit committee has a significant negative effect on performance while existence of chief risk officer has no significant effect on performance. The study therefore recommended that the regulatory authorities and other relevant institutions are enjoined to reassess their supervisory role with the view to strengthen the ERM process and taking the issue of risk management seriously at every level of organisations to provide reasonable assurance.

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