24 research outputs found
The Effect Of Gender Diversity And The Effectiveness Of Audit Committees On Audit Report Lag: Empirical Evidence From Manufacturing Companies In Indonesia
No full textThis study tests the hypothesis regarding the influence of four variables on audit report lag (ARL) as the dependent variable. The four independent variables are gender diversity, the expertise of the audit committee chair, the number of audit committee members, and the frequency of audit committee meetings. The researcher employed purposive sampling to select the study population. The observed population consists of publicly listed manufacturing companies. After the sampling process, the final sample comprised 465 data points representing three fiscal years from 2021 to 2023. Audit report lag is calculated as the number of days from the beginning of the fiscal year to the date of the audit report. The results show that gender diversity and the number of audit committee members, particularly in Indonesian companies, do not affect audit report lag. Meanwhile, the frequency of audit committee meetings and the expertise of the audit committee chair—measured by accounting or auditing background—can reduce the audit report lag
PENGANTAR ILMU AUDIT PERUSAHAAN: TEORI, RAGAM DAN KONSEP
No full textBuku ini berjudul Pengantar Ilmu Audit Perusahaan: Teori. Ragam dan
Konsep yang disusun sebagai media pembelajaran, sumber referensi, dan
pedoman belajar bagi mahasiswa maupun pihak lain yang membutuhkan.
Mahasiswa di perguruan tinggi umumnya datang dari berbagai latar
belakang, IPS, IPA dan Kejuruan, lalu mendapatkan buku impor dengan
bahasa asing atau sudah diterjemahkan ke bahasa Indonesia. Buku ini
diharapkan dapat menjembatani kebutuhan para pembaca antara sumber
buku global dan kebutuhan teori dan praktik dalam negeri. Lalu keunikan
buku ini juga adanya istilah-istilah audit yang dilengkapi dengan
pengertiannya
FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN YANG MENDAPAT NOTASI
No full textFraud merupakan suatu masalah yang cukup besar dan sulit untuk dideteksi dalam dunia bisnis. Salah satu alat yang dapat digunakan dalam mendeteksi kecurangan adalah dengan menggunakan rasio keuangan, model terbaru dan sering digunakan saat ini adalah Dechow F-Score. Untuk perusahan notasi khusus yang digunakan dalam penelitian, Dechow F-Score memiliki kemampuan rendah dalam mendeteksi tingkat salah saji. Dengan tujuan membuktikan kemampuan Dechow F- Score, peneliti menggunakan variabel-variabel Fraud Triangle sebagai variabel lainnya yang dianggap memiliki pengaruh terhadap Dechow F-Score. Sampel yang digunakan disediakan oleh BEI berupa perusahaan yang memiliki notasi khusus. Laporan keuangan dari setiap perusahaan dikumpulkan dan diproses dengan statistik menggunakan model regresi linear berganda. Uji yang dilakukan meliputi uji statistik deskriptif, uji korelasi, uji asumsi klasik, dan uji hipotesis. Setelah penelitian dilakukan, variabel independen pressure, rationalization, dan opportunity terbukti tidak memiliki pengaruh terhadap Dechow F-Score
THE IMPACT OF AUDIT FEE AND AUDIT QUALITY TOWARDS EARNINGS’ MANAGEMENT : DATA RETRIEVE FROM S&P CAPITAL IQ
No full textThe purpose of this study is to examine the impact of audit fee and audit quality towards earning management. Earning management is measured by discretionary accruals (DA), audit fee will be taken annually from the fee of auditors in each company, and audit quality indicate by big 4 or non-big 4 public accounting firm. The population being used in this study are the countries in ASEAN which are listed in S&P Capital IQ on 2017-2020. Purposive sampling in this study using a total of 80 companies in consumer discretionary and consumer staples who publicized their annual report annually and disclose their external auditors. Data in this study are tested with the approach of multiple regression using SPSS IBM 25. Study in this study show the following result: the impact of audit fee and audit quality towards earning management are insignificant. However, as a control variable, return on asset (ROA) and leverage are significant, but firm size is insignificant
THE EFFECT OF CUSTOMER REVIEW AND CELEBRITY ENDORSEMENT TOWARD INDONESIA LOCAL MAKEUP BRAND PURCHASE INTENTION
No full textThis study aims to determine the effect of customer reviews and celebrity endorsements on the purchase intention of local makeup brand products in Indonesia. This study has sample from 257 people, who are potential customers or consumers of local makeup brands in Indonesia. The variables in this study are purchase intention as the dependent variable, while the independent variables in this study are customer reviews, celebrity endorsements, and trust as moderating variable. This study uses quantitative research methods, where the data collected is processed using the structural equation modelling (SEM) method using SmartPLS. This study found that celebrity endorsements affect purchase intention, but customer review and trust do not affect or moderate customer reviews and celebrity endorsements
ANALYSIS OF THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, INVENTORY ACTIVITIES AND PROFITABILITY ON AUDIT DELAY
No full textAudit report lag or audit delay can reflect the timeliness of information conveyed by a company which will have an impact on increasing the level of uncertainty of an investor's decision based on the information provided. This study aims to examine empirically the effect of financial distress, firm size, inventory activity and profitability on audit delay. The population studied in this study were companies registered on the S&P Global Market Intelligence Platform from 2017 to 2019. The sample used in this study was taken using purposive sampling in order to obtain samples that match the criteria. The sample in this study amounted to 303 observations. The results of research through multiple linear regression indicate that financial distress has no effect on audit delay. In addition, the results of this study also indicate that firm size, inventory activity and profitability have a negative effect on audit delay.Keterlambatan pelaporan keuangan dapat merefleksikan timeliness dari informasi yang disampaikan suatu perusahaan yang akan memberikan dampak pada peningkatan tingkat ketidakpastian keputusan seorang investor yang didasarkan pada informasi yang diberikan. Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh financial distress, ukuran perusahaan, aktivitas persediaan dan profitabilitas terhadap audit delay. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Platform S&P Global Market Intelligence pada tahun 2017 sampai 2019. Sampel yang digunakan dalam penelitian ini diambil menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 303 observasi. Hasil penelitian melalui regresi linear berganda menunjukkan bahwa financial distress tidak memiliki pengaruh terhadap audit delay. Selain itu, hasil penelitian ini juga menunjukkan bahwa ukuran perusahaan, aktivitas persediaan dan profitabilitas memiliki pengaruh negatif terhadap audit delay
PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER STAPLES TAHUN 2021–2023
No full textPenelitian ini bertujuan untuk memberikan bukti empiris dari pengujian pada pengaruh Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan variabel Kualitas Audit sebagai pemoderasi. Digunakan data sekunder dari 170 perusahaan sektor consumer staples atau FMCG yang tergolong pada ASEAN-5 yaitu meliputi negara Singapura, Indonesia, Malaysia, Thailand dan Filipina yang termasuk dalam S&P Capital IQ selama periode 2021–2023. Teknik pengumpulan sampel menggunakan purposive sampling method. Penelitian menggunakan metode analisis regresi linear berganda dengan alat bantu SPSS. Nilai Perusahaan diukur menggunakan Tobin’s Q, Kebijakan Dividen diukur menggunakan DPR, Ukuran Perusahaan diukur menggunakan Ln Aset, serta Kualitas Audit yang diproksikan dengan variabel dummy Big 4 dan Non big 4. Hasil penelitian menunjukkan bahwa Kebijakan Dividen berpengaruh positif namun tidak signifikan terhadap Nilai Perusahaan, sedangkan Ukuran Perusahaan berpengaruh negatif terhadap Nilai Perusahaan. Kualitas Audit terbukti tidak mampu memperkuat pengaruh Kebijakan Dividen terhadap Nilai Perusahaan. Dan Kualitas Audit terbukti tidak mampu memperkuat pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan. Berdasarkan hasil penelitian, investor dan manajemen perusahaan dapat meninjau kebijakan dividen sebagai faktor yang memengaruhi nilai perusahaan
Fraud Hexagon Theory And Fraudulent Financial Statement In IT Industry In Asean
No full textThis study aims to determine what factors influence fraudulent financial statements. Factor analysis of financial statement fraud uses fraud hexagon theory with financial target and external pressure variables to represent pressure, director change and CEO\u27s education factors to represent capability, effective monitoring, and whistleblowing system factors to represent opportunity factors, total accrual ratio to represent rationalization, CEO\u27s duality to represent ego and audit fees to represent collusion. Financial statement fraud is detected using the F-Score Model. The research sample is comapanies engaged in the information technology industry which is listed on S&P Capital IQ in the 2019-2021. Data was collected by purposive sampling method. The data processing method uses the Panel Data Regression Analysis with Fixed Effect Model (FEM). The results of the study show that financial targets have a positive effect on fraudulent financial reporting. Then, external pressure, rationalization and collusion have a negative effect on fraudulent financial statements. Meanwhile, director change, CEO\u27s education, effective monitoring, whistleblowing system, and ego does not influence fraudulent financial statements. This research can be used as a reference for shareholders to prevent factors that can cause fraudulent financial reporting
SUSTAINABILITY REPORTING, AUDIT QUALITY, LIQUIDITY ON GOING CONCERN AUDIT OPINION WITH GCG AS A MODERATOR : STUDY OF THE UK
No full textThis research delves into examining the impact of sustainability reporting, audit quality, and liquidity on going-concern audit opinions, with good corporate governance as a moderating variable. Employing logistic regression analysis using STATA 17, the study analyzed a sample of 220 infrastructure companies in the United Kingdom within period 2019 to 2023. Data samples were collected through purposive sampling from sustainability reports, financial statements, and companies’ annual reports. Findings indicate a negative relationship between sustainability reporting, audit quality, and liquidity on the issuance of going concern audit opinions. These variables do not directly influence auditors' decisions regarding going concern opinions. Moreover, good corporate governance moderates the negative relationship between liquidity and going concern audit opinions. This study contributes to a deeper understanding of the relationship between sustainability reporting, audit quality, and liquidity in the context of going-concern audit opinions, offering valuable insights for both audit practice and academic research
MENDETEKSI LAPORAN KEUANGAN DENGAN HUKUM BENFORD (STUDI KASUS)
No full textTujuan dari studi ini ialah menjalani analisis bersama menggunakan pendekatan hukum benford dalam mendeteksi potensi manipulasi pada laporan keuangan perseroan industri finansial serta perbankan yang tercantum di Bursa Efek Indonesia tahun 2013 - 2022. Penelitian dijalankan pada data total aset, total liabilitas, serta total laba bersih dari 63 perusahaan, dengan menggunakan pendekatan kualitatif fungsionalis. Hasil pengujian menggunakan first digit test, second digit test, first-two-digit test menunjukkan bahwa analisis hukum benford dapat mendeteksi kecurangan laporan keuangan
