No abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.

The purpose of this study is to investigate the effect of managerial ability and foreign ownership on the quality of financial reporting, investigate the effect of managerial ability, foreign ownership and quality of financial reporting on firm value, and investigate the effect of managerial ability and foreign ownership on firm value mediated by the quality of financial reporting. This type of research is an explanatory research (explanatory research) and the main theory used in this study is the Stakeholder Theory and there is also a supporting theory used in this research, namely Agency Theory. Population used is the whole company public listed in Indonesia Stock Exchange period 2016-2018. Number of samples are 270 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on financial reporting quality and foreign ownership has a positive and not significant on financial reporting quality. Managerial ability has a positive but not significant effect on firm value and foreign ownership has a positive and significant effect on firm value, and financial reporting quality has a positive but not insignificant effect on firm value. This study also shows that the quality of financial reporting does not play a role in mediating managerial ability and foreign ownership of firm value.

Tujuan penelitian ini adalah untuk menginvestigasi peran good corporate governance yang terdiri dari komisaris independen, rapat dewan komisaris serta kepemilikan institusional sebagai mekanisme untuk meningkatkan reputasi perusahaan sebagai efek mediasi terhadap kinerja keuangan. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2016 sampai dengan 2019. Pemilihan sampel menggunakan metode purposive sampling, dengan jumlah sampel 43 perusahaan. Metode yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa good corporate governance yang terdiri dari komisaris independen dan rapat dewan komisaris memiliki pengaruh positif dan signifikan terhadap reputasi perusahaan. Namun, kepemilikan institusional berpengaruh positif tidak signifikan terhadap reputasi perusahaan. Komisaris independen, rapat dewan komisaris, dan kepemilikan institusional berpengaruh positif tidak signifikan terhadap kinerja keuangan. Reputasi perusahaan berpengaruh positif signifikan terhadap kinerja keuangan.  Uji sobel menunjukkan bahwa reputasi perusahaan memediasi pengaruh komisaris independen dan rapat dewan komisarisi independen terhadap kinerja keuangan dan termasuk tipe mediasi penuh. Reputasi perusahaan tidak memediasi pengaruh kepemilikan institusional terhadap kinerja keuangan.