scholarly journals Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay

2021 ◽  
Vol 3 (2) ◽  
pp. 176-190
Author(s):  
Bramantio Adi Nugroho ◽  
Suripto Suripto ◽  
Effriyanti Effriyanti
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Observational Data ◽  
Audit Committee ◽  
Sampling Technique ◽  
Bankruptcy Prediction ◽  
Manufacturing Industries ◽  
Purposeful Sampling ◽  
Testing Of Hypotheses

This study is to gather empirical evidence on the effectiveness of the Audit Committee, bankruptcy forecasts and audit delay solvency. Various manufacturing industries listed on the Indonesian Börse in 2015-2019 were among the population in this study. A selection from 11 companies with 55 observational data was obtained by using the purposeful sampling technique. Testing of hypotheses and the analyzes is conducted using Eviews-10 for the regression of panel data. The findings showed that the efficacy of the audit committee has no significant impact on audit delays, that bankruptcy predictions have a significant impact on the audit delay and that audit delays have a significant impact on the level of solvency.

scholarly journals The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

2020 ◽  
Vol 9 (2) ◽  
pp. 95-102
Author(s):  
Devi Sonia ◽  
Muhammad Khafid
Keyword(s):  
Empirical Evidence ◽  
Indirect Effect ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Units Of Analysis ◽  
Sustainability Report

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.

scholarly journals Do Firms in Polluting Industries Outsource Pollution Abatement Services More? Panel Data Evidence from U.S. Industries

2017 ◽  
Vol 9 (8) ◽  
pp. 111
Author(s):  
Meng Sun
Keyword(s):  
Panel Data ◽  
Empirical Evidence ◽  
Pollution Abatement ◽  
Manufacturing Industries ◽  
Cost Data ◽  
Environmental Services ◽  
Abatement Costs ◽  
Contract Work

This paper analyzes empirical evidence from U.S. manufacturing industries to understand which firms tend to outsource environmental services more. We construct a variable that measures the outsourcing level of pollution abatement employing the contract work cost data in the Pollution Abatement Costs and Expenditures Survey. Utilizing the panel data for 1992-94, the results indicate that firms in less polluting industries tend to outsource more environmental services. Moreover, the results remain robust when we use the 2005 data.

scholarly journals FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA

2021 ◽  
Vol 6 (1) ◽  
pp. 44
Author(s):  
Anggoro Sugeng ◽  
Asmi Trisna Puspita ◽  
Ku Abdul Muhaimin Yusof
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Factors Affecting ◽  
Size Variable

This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.

scholarly journals Governance Implementation on Financial Performance

2021 ◽  
Vol 10 (3) ◽  
pp. 115-123
Author(s):  
Suripto Suripto
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Model ◽  
Panel Data Regression ◽  
Data Regression

This study aims to examine the effect of governance with the proxy of the Independent Commissioner, Audit Committee, Leverage, and Company Size on Bank Financial Performance in banking. The population in this study are banking companies that have gone public on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used was nonprobability sampling with purposive sampling and used Panel Data Regression Analysis Model. The results show that partially the Independent Commissioner has no significant effect on the Bank's Financial Performance, the Audit Committee has a significant effect on Financial Performance, leverage has a significant effect on Financial Performance, firm size has a significant effect on the Bank's Financial Performance. Simultaneously, the Independent Commissioner, Audit Committee.

scholarly journals PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG

2018 ◽  
Vol 3 (1) ◽  
pp. 20-34
Author(s):  
Ariani Palupi ◽  
Suratno Suratno ◽  
Amilin Amilin
Keyword(s):  
Panel Data ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Quality Audit ◽  
Pooled Data ◽  
Panel Data Regression ◽  
Data Regression

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines. Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christina Vadasi ◽  
Michalis Bekiaris ◽  
Andreas G. Koutoupis
Keyword(s):  
Empirical Evidence ◽  
Audit Committee ◽  
Audit Quality ◽  
Research Question ◽  
Internal Audit ◽  
Audit Committees ◽  
Annual Reports ◽  
Substantial Impact ◽  
Content Type ◽  
The Impact

Purpose This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization. Design/methodology/approach The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports. Findings The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor. Practical implications The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight. Originality/value The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

scholarly journals The Effect of Foreign Portfolio Equity Purchases on Security Returns in Kenya: Evidence from NSE Listed Financial Institutions

2017 ◽  
Vol 9 (4) ◽  
pp. 202
Author(s):  
Loice Koskei
Keyword(s):  
Time Series ◽  
Panel Data ◽  
Stock Returns ◽  
Financial Institutions ◽  
Sampling Technique ◽  
Ordinary Least Squares ◽  
Capital Requirements ◽  
Cross Sectional ◽  
International Portfolio ◽  
Security Returns

Foreign portfolio inflows increase the liquidity and the volume of finance available for financial institutions. At the same time, as foreign portfolio inflows finances in part the capital requirements of local companies, it can also increase the competitiveness of these companies. A huge surge of the inflows can be very inflationary because this forces the Central Bank of Kenya to expand the country’s monetary base by releasing counterpart domestic currency which eventually feeds into the inflationary process. The main aim of this study was to find out the effect of international portfolio equity purchases on security returns of listed financial institutions in Kenya. The study population was 21 financial institutions listed on the Nairobi Securities Exchange. Using purposive sampling technique the study concentrated on 14 financial institutions. The research design of the study was causal as it is concerned more with understanding the connection between cause and effect relationships. The study adopted panel data regression using the Ordinary Least Squares (OLS) method where the data included time series and cross-sectional. A unit root test was carried in this study to examine stationarity of variables because it used panel data which combined both cross-sectional and time series information. Panel estimation results indicated that international portfolio equity purchases have no effect on stock returns of listed financial institutions in Kenya. The study recommended implementation of regulations and policies that would attract foreign portfolio equity inflows in financial institutions.

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