scholarly journals Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi

2018 ◽  
Vol 5 (01) ◽  
pp. 1-13
Author(s):  
Amirul Hadi Khasani ◽  
Amilin Amilin ◽  
Choirul Anwar
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Peer Group ◽  
Jel Classification ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Arthur Andersen ◽  
Auditor Reputation

ABSTRACT This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality. ABSTRAK Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit. JEL Classification: M42, M41, G02

scholarly journals Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi

2018 ◽  
Vol 5 (01) ◽  
pp. 1-13
Author(s):  
Amirul Hadi Khasani ◽  
Amilin Amilin ◽  
Choirul Anwar
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Peer Group ◽  
Jel Classification ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Arthur Andersen ◽  
Auditor Reputation

ABSTRACT This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality. ABSTRAK Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit. JEL Classification: M42, M41, G02

scholarly journals KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

2020 ◽  
Vol 27 (1) ◽  
pp. 1
Author(s):  
Fitri Ramadhani ◽  
Theresia Woro Damayanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Sampling Method ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

scholarly journals PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2019 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Sharma Aidha Afriyanti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

scholarly journals MEKANISME GCG, LEVERAGE, PROFITABILITAS, TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018

2020 ◽  
Vol 32 (02) ◽  
pp. 84-100
Author(s):  
Titik Dwiyani ◽  
Purnomo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Research Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Partial Analysis

Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance . Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling method. Based on these methods 37 companies were obtained that could be used as research samples. Analysis of research data using multiple linear regression were analyzed using SPSS. The partial analysis test results show the results of GCG affect to Tax Avoidance and Leverage, ROA  not affect Tax Avoidance.

scholarly journals Pengaruh Kesulitan Keuangan, Pergantian Dewan Komisaris, Opiniaudit, Reputasi Auditor, Audit Tenure, Biaya Audit terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2014

2018 ◽  
Vol 1 (1) ◽  
pp. 033-034
Author(s):  
Firman Syarif ◽  
Kristina Hasibuan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Assistance Program ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Auditor Switching ◽  
Financial Difficulties ◽  
Auditor Reputation

Penelitian ini bertujuan untuk menganalisis pengaruh dari kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure, biaya audit terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia antara tahun 2011 hingga 2014. Populasi penelitian ini sebanyak 142 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 39 perusahaan sampel untuk 4 tahun pengamatan (2011-2014) dengan 156 unit analisis. Jenis data yang digunakan oleh peneliti adalah data sekunder. Data penelitian ini diperoleh dari laporan tahunan yang telah diaudit dan yang diunduh dari website BEI yaitu www.idx.co.id.Pengolahan data dilakukan dengan program bantuan program SPSS 22 dengan teknik analisis data metode regresi logistik. Hasil penelitian ini menunjukkan bahwa secara parsial audit tenure berpengaruh secara signifikan terhadap auditor switching, sedangkan kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor dan biaya audit tidak berpengaruh secara signifikan terhadap auditor switching. Secara simultan, hasil penelitian menunjukkan bahwa kesulitan keuangan, pergantian dewan komisaris, opini audit, reputasi auditor, audit tenure dan biaya audit berpengaruh secara signifikan terhadap auditor switching.   This study aimed to analyze the influence of financial difficulties, board of commissioner turnover, audit opinion, auditor reputation, audit tenure, audit expense on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange between 2011 and 2014. The population of this study was 142 Manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used was purposive sampling method; 39 sample companies were obtained for 4 years of observation (2011-2014) with 156 units of analysis. The type of data used by researchers was secondary data. The research data was obtained from audited annual reports and downloaded from the IDX website, www.idx.co.id. Data processing was carried out with the SPSS 22 assistance program with data analysis techniques in logistic regression methods. The results of this study indicated that partially audit tenure had a significant effect on auditor switching, while financial difficulties, commissioner turnover, audit opinion, auditor reputation, and audit expense did not significantly influence the auditor switching. Simultaneously, the results of the study showed that financial difficulties, board of commissioners change, audit opinion, auditor reputation, audit tenure and audit costs significantly influenced the auditor switching.

scholarly journals PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

2018 ◽  
Vol 3 (1) ◽  
pp. 29-39
Author(s):  
Ninik Andriani ◽  
Nursiam Nursiam
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Statistic Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Auditor Reputation

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

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 The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

2020 ◽  
Vol 2 (3) ◽  
pp. 2912-2928
Author(s):  
Ranti Dewi Fortuna ◽  
Efrizal Syofyan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Reports ◽  
Auditor Switching ◽  
Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

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