Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening

This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method used is path analysis which has previously gone through a classic assumption test, testing is done directly and indirectly. The results of this study indicate the audit committee directly and significantly influences the company's financial performance. Both audit committees have an indirect and significant effect on the company's financial performance with the board of commissioners as an intervening variable. This shows that the calculation of the beta coefficient directly is greater than the indirect beta coefficient which is 0.230>0.05552. This result means that the board of Commissioners variable cannot be an intervening variable of the audit committee on financial performance, because the effective supervisory function in evaluating the results of internal and external audits on the presentation of financial statements becomes the role of the audit committee.

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Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽

10.31575/jp.v4i1.220 ◽

2020 ◽

Vol 4 (1) ◽

Author(s):

Aminar Sutra Dewi ◽

Ronal Trio Fernando

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Audit Committees ◽

Analysis Method ◽

Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

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Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018)

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v3i3.1235 ◽

2020 ◽

Vol 3 (3) ◽

pp. 2521-2533

Author(s):

Sri Ningsih Sitanggang ◽

Arfan Ikhsan ◽

Nasirwan Nasirwan

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Multiple Regression Analysis ◽

Consumer Goods ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Managerial Ownership ◽

Manufacturing Companies

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.

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PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG

MODUS ◽

10.24002/modus.v28i2.846 ◽

2016 ◽

Vol 28 (2) ◽

pp. 117

Author(s):

Inneke Kusuma Ratnasari ◽

Yanti Ardiati

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Bankruptcy Prediction ◽

Financial Statement ◽

Audit Committees ◽

Manufacturing Companies ◽

Audit Report ◽

Public Ownership ◽

Lag Effect

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.

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Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

JAS (Jurnal Akuntansi Syariah) ◽

10.46367/jas.v5i2.430 ◽

2021 ◽

Vol 5 (2) ◽

pp. 173-190

Author(s):

Tri Neliana ◽

Rina Destiana

Keyword(s):

Financial Performance ◽

Firm Value ◽

Audit Committee ◽

Quantitative Methods ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Annual Reports ◽

Manufacturing Companies

This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.

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Integrity Of Financial Statements And The Factors

Journal of Accounting Science ◽

10.21070/jas.v5i1.1108 ◽

2021 ◽

Vol 5 (1) ◽

pp. 18-28

Author(s):

Dirvi Abbas ◽

Indra Gunawan Siregar ◽

Basuki

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Total Sample ◽

Manufacturing Companies ◽

Chemical Manufacturing ◽

Panel Data Regression ◽

Study Population

The purpose of this study is to determine the effect of corporate governance, company size, and leverage on the integrity of financial statements partially in essential industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) and using the 2013-2017 research period. The study population includes companies. Essential industrial and chemical manufacturing sectors listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling technique was using the purposive sampling technique. Based on the predetermined criteria, a total sample of 7 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The data analysis method used is a panel data regression analysis with the help of Eviews 9.0. Based on this research, it can be concluded that the independent commissioner has an effect, the audit committee on the integrity of financial statements, and leverage has no impact on the integrity of the financial statements.

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PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v5i2.2858 ◽

2014 ◽

Vol 5 (2) ◽

pp. 181

Author(s):

Fauziah Wahyuning Tias ◽

Ni Nyoman Alit Triani

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Regression Method ◽

Annual Reports ◽

Manufacturing Companies ◽

Audit Opinion ◽

Multiple Regression Method ◽

Equity Ratio

Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling and obtained a sample of 31 companies. This research was conducted in the period 2008 to 2012. The data used are the financial statements, annual reports and ICMD. Multiple regression method is used to prove the hypothesis. Testing in this study using SPSS version 21. The results of this study indicate that the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit delay. Other variables such as the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the size of the audit committee and the number of audit committee meetings does not affect the audit delay.

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The Role of Current Ratio, Operating Cash Flow and Inflation Rate in Predicting Financial Distress: Indonesia Stock Exchange

Jurnal Dinamika Manajemen ◽

10.15294/jdm.v9i2.14195 ◽

2018 ◽

Vol 9 (2) ◽

pp. 140-148

Author(s):

Irma Setyawati ◽

Rizki Amelia

Keyword(s):

Financial Performance ◽

Cash Flow ◽

Consumer Goods ◽

Financial Distress ◽

Inflation Rate ◽

Stock Exchange ◽

Financial Statements ◽

Current Ratio ◽

Operating Cash Flow

We believe company financial statements can be used as a tool to analyze and also as an indicator to know the financial performance. The financial statements contain information for various financial ratios, which are an important tool for assessing the company’s financial performance in the future. The purpose of this research is to know the role of the current ratio, operating cash flow, and the inflation rate in predicting financial distress of consumer goods industry sector listed in the Indonesia Stock Exchange period 2011–2015. Financial distress prediction models need to be developed to assist managers in overseeing company performance and help identify important trends. To analyze the current ratio, operating cash flow, and the inflation rate has a probability of occurring financial distress for the company, used logistic regression. From this study resulted in the finding that the probability of a company exposed by financial distress is caused by operating cash flow, while the current ratio and the inflation rate have a smaller probability of the company of consumer goods to be exposed by financial distress.

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Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam

Business Innovation and Entrepreneurship Journal ◽

10.35899/biej.v1i3.67 ◽

2019 ◽

Vol 1 (3) ◽

pp. 149-157 ◽

Cited By ~ 2

Author(s):

Bahtiar Effendi

Keyword(s):

Financial Reporting ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Audit Committees ◽

Manufacturing Companies ◽

Negative Effect

This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).

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Impact of Corporate Governance on Financial Performance: Karachi Stock Exchange, Pakistan

Business and Economic Research ◽

10.5296/ber.v6i2.9772 ◽

2016 ◽

Vol 6 (2) ◽

pp. 401 ◽

Cited By ~ 1

Author(s):

Aon Waqas Awan ◽

Javed Ahmed Jamali

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Audit Committee ◽

Stock Exchange ◽

Profit Margin ◽

Audit Committees ◽

Board Size ◽

Good Decision ◽

Return On Equity ◽

The Impact

The aim of the research is to understand the impact of corporate governance on financial performance of listed companies on Karachi Stock Exchange Pakistan. Data was collected from forty two companies from different sectors like, insurance, banking, investment banking, and sugar industries. Study includes variables like profit margin & return on equity as a dependent (profitability) and board size, audit committee, annual general meetings & chief executive office (corporate governance). Using Pooled OLS, the result of the study proved those board size and audit committees have positive relationship with Profit margin and Return on Equity, if any independent variable changes it also stimulus the positively changing impact on Return on Equity (ROE) and Audit Committee (AC). This research offers imminent guidelines to the policy and decision makers in any type of firms to take good decision to set their firms hierarchy system.

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Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽

10.31575/jp.v1i3.53 ◽

2018 ◽

Vol 1 (3) ◽

Author(s):

Rizka Hadya ◽

Nova Begawati ◽

Irdha Yusra

Keyword(s):

Cost Control ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Control Effectiveness ◽

Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

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