scholarly journals Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit

2021 ◽  
Vol 5 (1) ◽  
pp. 11-30
Author(s):  
Ananto Prabowo ◽  
Desy Ria Wibawa
Keyword(s):  
Decision Making ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Firms ◽  
Financial Report ◽  
The Family

The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption. The reason for research is that the quality of the financial report is essential for decision-making purposes both internally and externally. This research is quantitative by utilizing secondary data. The analysis uses multiple regressions. The research showed that public accountants’ tenure and rotation have a positive impact but not significant on audit quality, where tenure and rotation on accounting firms have a negative impact but do not significantly influence audit quality.

MANDATORI ROTASI AUDITOR DAN KUALITAS AUDIT DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 54-64
Author(s):  
Wahyu Pramesti ◽  
Sayekti Endah Retno Meilani
Keyword(s):  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Annual Reports ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Using Data ◽  
The Impact

The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtained te evidance that audit quality in Indonesia be affected by rotation of public accounting firms and rotation of audit partners. The result show that rotation of audit partners has positive impact to audit quality. While negative impact given by rotation of public accounting firm to audit rotation. It means that the higest frequent of rotating audit partners will increase the audit quality. To the contrary, while higest frequent rotation of public accounting firms will decrease the audit quality.

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.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

Pengaruh Rotasi Audit, Audit Tenure, Fee Audit, Dan Komite Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2019)

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Wulan Nada Cahyati ◽  
Eko Hariyanto ◽  
Edi Joko Setyadi ◽  
Nur Isna Inayati
Keyword(s):  
Social Sciences ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Report ◽  
Earnings Surprise ◽  
Audit Fee ◽  
Food And Beverage

Penelitian ini bertujuan untuk menganalis pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. Penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan proksi earning suprise bencmark. Populasi yang digunakan dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2014-2019. Pengambilan sampel dilakukan dengan metode non probabilitas dengan teknik purosive sampling dan diperoleh 13 perusahaan sebagai sampel dengan 78 data amatan. Metode analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan program Statistical Package For Social Sciences (SPSS) versi 20. Hasil penelitian ini menunjukan bahwa fee audit berpengaruh positif terhadap kualitas audit. Sedangkan rotasi audit, audit tenure, dan komite audit tidak berpengaruh terhadap kualitas audit.  This research aimed to analyze the effect of audit rotation, audit tenure, audit fee and audit committee on audit quality. This research is a quantitative type. The data source used is secondary data in the form of the company annual financial report. The earnings surprise benchmark used to measure audit quality. This study's population is all of the food and beverage companies listed in Indonesia Stock Exchange during 2014-2019. The sampling technique used is non- probability sampling with purposive sampling technique and obtained 13 companies with 78 observational data. The data analysis method used is logistic regression analysis using Statistical Package For Social Sciences (SPSS) version 20. The result of this study indicates that the audit fee has a positive effect on audit quality. While audit rotation, audit tenure, and audit committee don't affect audit quality. 

scholarly journals The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia

2015 ◽  
Vol 6 (3) ◽  
pp. 439 ◽  
Author(s):  
Lidiyawati Lidiyawati ◽  
Ratih Wulandari
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Consumer Goods ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
The Internet ◽  
Analysis Method ◽  
Auditor Quality

This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX). Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality stocks, and the timeliness of financial reporting on the Internet. The results obtained from these tests support the timeliness of audit quality of financial reporting on theInternet. However, other variables such as leverage, profitability, firm size, stock issuance did not support the timeliness of financial reporting on the Internet.

scholarly journals Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

2021 ◽  
Vol 3 (1) ◽  
pp. 27
Author(s):  
Eristamia Faizul Muna ◽  
G. Anggana Lisiantara
Keyword(s):  
Negative Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Financial Statement ◽  
Factors Affecting ◽  
Financial Report ◽  
Accounting Firm

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

scholarly journals Factors Affecting Financial Performance of Tourism Destination Firms Listed on Stock Exchanges in China

2019 ◽  
Vol 2 (5) ◽  
Author(s):  
Dingchen Cui
Keyword(s):  
Growth Rate ◽  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Gdp Growth ◽  
Tourism Destination ◽  
Gdp Growth Rate

Purpose: the aim of this research is to test the effect of financial ratio on the financial performance of tourism destination firms listed on stock exchange in China. The research selected ratios: current ratio (CR) as a dimension of liquidity, total asset turnover ratio (TATR) as a dimension of asset utilization, debt ratio (DE) as a dimension of leverage, natural logarithm of total asset (LNTA) as a dimension of firm size, GDP growth rate as a dimension of economic prosperity, and effective tax rate as a dimension of effective tax. This research will use return on asset (ROA), return on sales (ROS), return on equity (ROE) and sales growth (SG) to determine the financial performance. Since stock exchange founded in China, tourism destination firm developed very fast. However tourism destination listed firms have weakness financial performance. Design/methodology/approach: the research data collected from quarterly financial report, from 2012 Q1 to 2018 Q4. The secondary data has been analyzed by multiple regression. Finding: the result indicate that CR, TATR, GDP growth rate have positive impact on financial performance. While DE has negative impact on financial performance. And LNTA has a mix result with financial performance. Originality/value: This study led to the effect of financial ratios on tourism’s financial performance since past researches with this aim were difficult to identify and certain references were not specifically linked to the topic.

scholarly journals The Impact of Behavioural Biases on Stock Volatility: Evidence From Pakistan Stock Exchange

2021 ◽  
Vol 5 (1) ◽  
pp. 215-225
Author(s):  
IRFAN ULLAH ◽  
DR. MUHAMMAD ZAHID ◽  
ZAIN ULLAH
Keyword(s):  
Quantitative Methods ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Secondary Data ◽  
Efficient Market Hypothesis ◽  
The Body ◽  
Stock Volatility ◽  
Trading Volumes ◽  
The Impact

The main purpose of the current study is to investigate the impact of behavioural biases such as confidence, optimism, and pessimism on stock volatility evidence from Pakistan Stock Exchange (PSX). Prospect theory and overconfidence theory formed the foundation of this study. The methodology composed of positivist philosophical stance, deductive approach and quantitative methods with secondary data. Data analysis involved the use of descriptive statistics, correlation and regression. The study consists ofa 10-years analysis from June 2008 to June 2018 and includes daily trading volumes KSE-100 index in PSX. Results reveal that behavioral biases such as confidence have a positive impact on stock volatility. Similarly, optimism bias has also a positive impact on stock volatility. While pessimism bias has recorded a negative impact on stock volatility. Therefore, it is concluded that behavioural biases have an impact on stock volatility. The current study has a contribution to the body of knowledge on the ground that it attempts to change the traditional notion of society who believes in the efficient market hypothesis. The study has implications for different stakeholders of stock markets.

scholarly journals PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi empiris pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia)

2016 ◽  
Vol 1 (2) ◽  
Author(s):  
Susanti Susanti
Keyword(s):  
Real Estate ◽  
Financial Reporting ◽  
Firm Size ◽  
Audit Quality ◽  
Positive Impact ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Quality Audit ◽  
Targeted Sampling

The purpose of this study was to examine issues relating to the measurement of the quality of empirical studies of financial statement information on the company property and real estate the period 2008-2011 . This study use the four independent variables , namely , leverage , liquidity , firm size , and audit quality and the use of the dependent variable as a proxy for the quality of the timeliness of financial information. This study uses targeted Sampling (purposive sampling) . Population in this research is that companies engaged in property and real estate are listed in the Indonesia Stock Exchange during the study period between 2008 to 2011 . Sample totaled 128 with 32 companies that have been based on the criteria specified . Analysis of research data using multiple linear regression with SPSS Version 16.0 . Based on the analysis performed in this study shows that of the four proposed variables (leverage , liquidity , firm size , and quality audit) only liquidity that have a significant positive impact on the quality of financial reporting information , while leverage , firm size , and quality audit is not affect the quality of financial reporting information. Keywords : leverage , liquidity , firm size , audit quality , timeliness .

scholarly journals The Effect of Company Size, Company Age, Public Ownership and Audit Quality on Internet Financial Reporting

2017 ◽  
Vol 1 (2) ◽  
pp. 153
Author(s):  
Maulida Dewi Firdaus Abdullah ◽  
Muhammad Noor Ardiansah ◽  
Nurul Hamidah
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Stock Index ◽  
Company Size ◽  
Public Ownership ◽  
Analysis Model ◽  
Big Ten ◽  
Accounting Firms

This study aims to examine the effect of company size, company age, public ownership, and audit quality toward Internet financial reporting on companies listed in Indonesia Sharia Stock Index (ISSI). This study uses secondary data from the financial statements issued by each company for the period 2015 and a report published by the Indonesia Stock Exchange (IDX). Logistic regression analysis model is used to analyze the data. The result of the research shows that IFR is influenced positively and significantly by company size, company age and public ownership indicating that the higher company size, company age and public ownership of a company, the higher the company's opportunity to do IFR. Meanwhile, IFR is influenced positively but not significant by audit quality, this because there are 60 companies that audited by non big ten accounting firms but doing IFR and there are 12 companies that audited by big ten accounting firms but not doing IFR. The influence of the four variables on IFR is 67,8%. 

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