An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index

Yazid, Helmi; Suryanto, Tulus

doi:10.35808/ijeba/90

Cited by 16 publications

(12 citation statements)

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“…The purpose of the financial statements is to provide information regarding the financial position, performance, and changes in the financial position of an entity that is beneficial to many users in economic decision-making. The firm is expected not to delay the presentation of financial statements that may affect the quality of the same financial statements (Yazid and Suryanto, 2016).…”

Section: Theoretical Informational Empirical and Methodological Grmentioning

confidence: 99%

The Effect of Audit Tenure and Firm Size on Financial Reporting Delays

Rina¹

2018

IJEBA

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The timeliness of financial reporting is an important characteristic of accounting information, since historical information will affect the economic decision-making process made by users of financial statements. This study aims to identify and analyze the effect of audit tenure and firm size on audit delay and its impact on timeliness. The population in this study are consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2016. The sampling technique used in this research is purposive sampling. Based on predetermined criteria, the sample consisted of 30 companies with observations for three years is 90 observations. The data collected is secondary data in the form of audited financial statements of the firms using a documentary method via the Indonesia Stock Exchange. The method of analysis used in this research is the outer model and the inner model through SmartPls 3.0 program. The results of this study indicate that: audit of tenure and firm size have no effect on audit delay and timeliness, and audit delay significantly influences timeliness. For further research authors suggest testing the financial reporting timeliness with different objects, i.e., by adding other variables that are expected to affect the financial reporting timeliness.

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Section: Theoretical Informational Empirical and Methodological Grmentioning

confidence: 99%

The Effect of Audit Tenure and Firm Size on Financial Reporting Delays

Rina¹

2018

IJEBA

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“…Moreover, the relationship between corporate social responsibility and financial performance will show through a profound consideration of variable control such as the size of firm and the type of industry (Yazid and Suryanto, 2016). The relationship between corporate social responsibility reporting and financial performance supported by stakeholder theory that explained about the relationship of company with stakeholders as positive relationship.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 96%

The Effect of Corporate Social Responsibility Reporting on Financial Performance in Libya and Jordan

Abdulhamid¹,

Ghozali²,

Harto³

2016

IJEBA

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This paper investigates the effect of corporate social responsibility reporting on financial performance use triple bottom line of 130 stock market companies in developing countries Libya and Jordan. Twenty reporting criteria were developed for evry line of reporting areas: economic, social, and environmental categories. We construct of corporate social responsibility reporting index based on global reporting initiative guidelines. Corporate social responsibility reporting toward financial performance examined by data collected from website annual reports. The sample included companies criteria used to select availability data for a period of 5 years (2008-2012). SPSS analysis used to examine hypothesis consistent with stakeholder theory and signalling theory proxied by tools of measurement use return on assets, return on equity, and return on liabilities. This result controlled by variables, size of firms and type of industry by linear regression analysis. Based on the analysis and result corporate social responsibility reporting in Libya and Jordan still not optimistic, that affected by triple bottom line and higher corporate social responsibility reporting is associated with financial performance. Our findings imply that global reporting initiative guidelines organize corporate social responsibility reporting.

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“…Proactive auditing is carried out by internal auditors in companies or organizations. Internal auditors have the potential to conduct proactive audits because of their presence in the company so that they know all the operations carried out by the company (Tuanakotta, 2012;Yazid and Suryanto, 2016). This research is focusing explicitly on village governments.…”

Section: The Relationships Between Proactive Fraud and Fraud Preventionmentioning

confidence: 99%

Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention

Anantawikrama¹,

Komang²

2019

ERSJ

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Purpose: Fraud prevention is required in managing village funds because the government distributes village funds with the aim of building the village economy so that the need for supervision and management of village funds must be proactive and transparent. This study aims to examine the proactive fraud audit, whistleblowing and tri hita karana culture variables for fraud prevention in village fund management. Design/Methodology/Approach: The study used a survey method with a personally administered questionnaire and multiple linear regression methodology with ordinary least squares on a sample of 88 villages in Bali Province. Findings: The results of this study are proactive fraud audit and tri hita karana culture that significantly influence fraud prevention in village fund management, while the whistleblowing variable does not show a significant influence on village fund management fraud prevention. Practical Implication: The village's government is required to manage the village's funds and formulate budgets according to the rule of the central government with the principles of honesty, transparency and accountability by knowing that all the flows of funds from the government are susceptible to fraud, so it needs to be protected by various systems and local cultures that exist in each region. Originality/Value: The research was conducted in a way to conclude that the public must know the practice of fraud related to village's funds carried out by individuals in the management of village. In this case public can consider the management of village funds any time it has the chance to do so.

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An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index

Cited by 16 publications

References 0 publications

The Effect of Audit Tenure and Firm Size on Financial Reporting Delays

The Effect of Audit Tenure and Firm Size on Financial Reporting Delays

The Effect of Corporate Social Responsibility Reporting on Financial Performance in Libya and Jordan

Proactive Fraud Audit, Whistleblowing and Cultural Implementation of Tri Hita Karana for Fraud Prevention

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