scholarly journals Kualitas Audit: Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 58
Author(s):  
Cynthia Dewi ◽  
Anita Anita
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Binary Logistic Regression ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Foreign Ownership ◽  
Board Independence ◽  
Board Size

The purpose of this study is to quantify the effect of company’s characteristics and corporate governance towards audit quality in companies listed in the Indonesia Stock Exchange (IDX). Independent board, board size, foreign ownership, ownership concentration, profitability as well as institutional ownership is used in this study. The amount of 618 companies listed on the Indonesia Stock Exchange during the period of 2013-2017 is used in this study. Purposive sampling method is used in the study. Financial statements of company that was published (www.idx.co.id) used as the sample of this study. The calibration of data which was obtained with binary logistic regression will be process using the program of SPSS version 25.0. This research shows that board size, foreign ownership and profitability proved to have a positive and significant relation on audit quality. This research also shows that institutional ownership does not have a significant relationship on audit quality while board independence has a negative relationship towards audit quality.

scholarly journals 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)

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

scholarly journals Pengaruh Corporate Governance terhadap Peringkat Sukuk Perusahaan di Indonesia

2019 ◽  
Vol 5 (3) ◽  
pp. 197
Author(s):  
Mufida Prafitri ◽  
Y. Anni Aryani
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Audit Quality ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Board Independence ◽  
Managerial Ownership ◽  
Board Size ◽  
Control Variables ◽  
Method Analysis

This study aims to examine the effect of corporate governance on corporate sukuk ratings in Indonesia. The proxies of corporate governance are institutional ownership, managerial ownership, board independence commissioner. audit committees, and audit quality. The control variables taken in this study include board size and leverage. This study took a population of sukuk publishing companies which is published during the period 2007-2016 and ranked by PEFINDO. Using the purposive sampling method, the number of sample obtained 18 companies. This study uses a datapanel model with software Eviews 10 for method analysis. The results prove that institusional ownership and managerial ownership, both of them affect on corporate sukuk ratings. Board independence commissioner, audit committees, and audit quality don’t have an effect on Corporate sukuk ratings. The control variables are board size and leverage have an effect on corporate sukuk ratings. Keyword: Sukuk, Corporate Governance, Corporate Sukuk Rating

scholarly journals Faktor Determinan Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pertambangan di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 80
Author(s):  
Marfuah Marfuah ◽  
Sakilah Sakilah ◽  
Priyono Puji Prasetyo
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
Audit Opinion ◽  
Financial Report ◽  
Mining Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, firm size, institutional ownership, audit committee, audit opinion, and company age on the timeliness of financial report submission. The sample used in this study consisted of 26 mining companies listed on the Indonesia Stock Exchange for the period 2015-2018. The sampling method in this study was using purposive sampling method, so 104 samples were selected for 4 years. Hypothesis testing is done using logistic regression. The results of this study indicate that profitability has a significant positive effect on the timeliness of submitting financial statements, while company size, institutional ownership, audit committee, audit opinion and company age have no significant effect on the timeliness of submitting financial reports to mining companies in Indonesia. The results of this study contribute to report users that profitability is an important factor in encouraging the timeliness of the submission of corporate financial reports. Keywords: Audit Committee; Audit Opinion; Institutional Ownership; Profitability; Timeliness.

scholarly journals The Relationship between Corporate Governance Mechanisms and Going Concern Evaluation: Evidence from Firms Listed on Amman Stock Exchange

2014 ◽  
Vol 4 (4) ◽  
pp. 100
Author(s):  
Bilal Nayef Zureigat ◽  
Faudziah Hanim Fadzil ◽  
Syed Soffian Syed Ismail
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Institutional Ownership ◽  
Board Independence ◽  
Board Meeting ◽  
Governance Mechanisms ◽  
Going Concern ◽  
Corporate Governance Mechanisms ◽  
The Relationship

This study aims to examine the relationship between corporate governance mechanisms (representative by each of managerial, institutional ownership, board independence and board meeting) and going concern evaluation among Jordanian listed firms. Through using multiple regression analysis, the results of this study illustrates that there is a positive relationship between managerial ownership, board independence and board meeting and going-concern evaluation, while a negative relationship is found with institutional ownership. There are four main hypotheses, two of them which are managerial and institutional ownership are accepted, while board independence and board meeting are not supported. This study shed more light on the importance of complying with the requirements of governance code and instructions by the companies and the need to impose fines or sanctions on non-compliant companies. The results of this study contribute to the creditors’ interest to be more alert to companies which may possess characteristics that contribute in manipulation of future companies.

scholarly journals Free cash flow and earnings management: board of commissioner, board independence and audit quality

2017 ◽  
Vol 14 (4) ◽  
pp. 284-288 ◽  
Author(s):  
Yulius Kurnia Susanto ◽  
Arya Pradipta ◽  
Indra Arifin Djashan
Keyword(s):  
Earnings Management ◽  
Cash Flow ◽  
Sampling Method ◽  
Audit Quality ◽  
Flow Problem ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Board Independence ◽  
Manufacturing Companies ◽  
Management Board

The purpose of the research is to provide empirical evidence about the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management. This research used 290 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method, during 2012 until 2014. Earnings management calculated using Modified Jones (1991) Model include ROA from Kothari et al. (2005). Data for the research were analyzed using multiple regression analysis. The results of the research showed that the effect of board of commissioner, board independence and audit quality on relationship between free cash flow and earnings management is negative and significant. Board of commissioners, board independence and audit quality can reduce earnings management problems arising from free cash flow. Board of commissioners, board independence and audit quality oversee the opportunistic behavior of managers that arises from free cash flow problem.

scholarly journals Pengaruh Fee Audit, Audit Tenure, Dan Reputasi Kap Terhadap Kualitas Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 256-276
Author(s):  
Hariani Novrilia ◽  
Fefri Indra Arza ◽  
Vita Fitria Sari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Independent Variables ◽  
Audit Fee

This research aims to determine the influence of audit fee, audit tenure, and audit reputation on audit quality. This type of research is causative research. The population and sample in this research are companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017. The sample selection in this research used a purposive sampling method. Data type is secondary data. Data collection is done by collecting documentation data of financial statements of companies listed on the Stock Exchange for the 2015-2017. The data analysis method used is logistic regression analysis, with audit quality as the dependent variable and audit fee, audit tenure, and audit reputation as independent variables. The results of the research concluded that audit fee, audit tenure, and audit reputation does not have a significant relationship with audit quality.

scholarly journals STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME PENINGKATAN KUALITAS AUDIT DAN DAMPAKNYA TERHADAP REAKSI PASAR

SIMAK ◽  
2019 ◽  
Vol 17 (02) ◽  
pp. 99-118
Author(s):  
Stevi Wijaya ◽  
Suwandi Ng ◽  
James Raynold Gandasully
Keyword(s):  
Stock Price ◽  
Audit Quality ◽  
Market Reaction ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Foreign Ownership ◽  
Government Ownership ◽  
Company Stock

The purpose of this research was to investigate whether foreign ownership and government ownership have an impact on audit quality and whether audit quality has an impact on market reaction. The population used in this research are all companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 102 companies were selected to used being sample, The method of analysis used linear regression analysis using SPSS 20. The results of this research show that foreign ownership has a positive but not significant impact on audit quality. Government ownership has a positive and significant impact on audit quality. While audit quality has a positive and significant impact on market reaction. The implication is foreign and government ownership are expected to use Public Accounting Firm with good competence and experience capable of evaluating and verifying financial statements so thai it is free from mistakes that will improve the credibility of financial statements, and increasing the confidance of users of financial statements such as shareholders,creditors. So it will affect the company stock price.

scholarly journals The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

2019 ◽  
Vol 4 (3) ◽  
pp. 186-196 ◽  
Author(s):  
Shinta Permata Sari ◽  
Ayu Aris Diyanti ◽  
Rita Wijayanti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Accounting Firm ◽  
Audit Fee ◽  
Auditor Specialization

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

scholarly journals The role of moderating audit quality relationship between corporate characteristics and financial distress in the Indonesian mining sector

2020 ◽  
Vol 17 (2) ◽  
pp. 88-100
Author(s):  
Perdana Wahyu Santosa ◽  
Martua Eliakim Tambunan ◽  
Eva Rohima Kumullah
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Quality ◽  
Stock Exchange ◽  
Binary Logistic Regression ◽  
Financial Statements ◽  
Binary Logistic Regression Model ◽  
Mining Sector ◽  
Managerial Implications

Financial performance and corporate governance play an important role in financial distress in the mining sector, which is one of the most significant contributors to the Indonesian economy. This study aims to analyze the effect of corporate characteristics on financial distress (FD), which is moderated by corporate governance (audit quality), and uses the controlling variables (inflation rate and GDP). The study uses data from audited financial statements from mining sector in the Indonesia Stock Exchange for the period 2013–2018. Since the dependent variable (FD) is dichotomous, this study used a binary logistic regression model, as it is the case in many studies regarding the probability of bankruptcy filing. In line with the current study and some previous studies, leverage, efficiency (activity), market-to-book value, audit quality, and GDP affect the probability of financial distress significantly. Only liquidity and inflation do not impact FD. Besides, the moderating audit quality weakens the effect of liquidity and PBV; otherwise, it strengthens leverage and efficiency in predicting financial distress. As for managerial implications, this study concludes that corporate performance, corporate governance, and macro-risk factors affect the probability of financial distress. The authors suggest that mining firms need to pay attention to corporate governance and should watch the economic condition for business sustainability.

scholarly journals Pengaruh Struktur Corporate Governance terhadap Integritas Laporan Keuangan Perusahaan pada Perusahaan LQ45 yang Terdaftar di BEI

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 157
Author(s):  
Inosensius Istiantoro ◽  
Ardi Paminto ◽  
Herry Ramadhani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Governance Structure ◽  
Managerial Ownership ◽  
Corporate Governance Structure ◽  
Method Analysis

The influence of Corporate Governance Structure  on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. (Under the guidance of Dr. H. Ardi Paminto, MS and Herry Ramadhani, SE., MM). The purpose of research is to analyze the influence of Corporate Governance Structure on Integrity Corporate Financial Statements of the LQ45 companies listed on the Indonesia Stock Exchange 2009-2014. The data used in this study is 18 companies using criteria through purposive sampling method. Analysis of the data used in this study is the classical assumption test and multiple linear regression SPSS 19.0. The results of this study indicate that the institutional ownership has a negative and significant influence on integrity corporate financial statements, Managerial Ownership is positive but no significant effect on integrity corporate financial statements, Audit Committee is positive and has a significane effect on integrity corporate financial statements, Independent Commissioner is negative and no significant effect on integrity corporate financial statements.Keywords:  Institutional Ownership, Managerial Ownership, Audit Committee and Independent Commissioner.

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