Audit Quality, Audit Committee, Institutional Ownership and Independent Director on Earning Management

Yanthi, Ni Putu Desy Cristiana; Pratomo, Dudi; Kurnia, Kurnia

doi:10.23969/jrak.v13i1.4312

Cited by 8 publications

(14 citation statements)

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“…Tidak ada anggota dewan komisaris independen yang merupakan mitra, pemegang saham, atau karyawan suatu perusahaan yang memiliki hubungan substansial dengan korporasi tersebut (Yanthi et al, 2021). Dalam Pasal 19 Ayat (2) Peraturan Otoritas Jasa Keuangan No.…”

Section: Pendahuluanunclassified

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Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba

Ramdhanti

Indrati

2022

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This study aims to determine the effect of good corporate governance mechanisms as measured by the Independent Board of Commissioners, Audit Committee, Auditor Quality, and Institutional Ownership on Earnings Management. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study uses multiple linear regression analysis method, and uses the application of the Statistical Program for Social Science (SPSS). The population in this study were 26 food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period and the sample used was 20 companies using a purposive sampling technique. The results of this study indicate that the Independent Board of Commissioners variable has a negative effect on Earnings Management. The Audit Committee variable has a negative effect on Earnings Management. Auditor Quality variable has a negative effect on Earnings Management. Institutional Ownership Variables have a negative effect on Earnings Management. This research for the company is expected by the management to be more careful in including costs or expenses in the calculation of profit. If an error occurs, the earnings management carried out will have an impact. Meanwhile, prospective investors should be more careful in making investment decisions in companies that are carried out by assessing the quality of earnings in the observation period presented in the financial statements.

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Section: Pendahuluanunclassified

“…Untuk memenuhi tugasnya sesuai dengan hukum, komite audit harus objektif dan berpengetahuan luas (Yanthi et al, 2021). Sesuai Pasal 3 Peraturan No.…”

Section: Pendahuluanunclassified

Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba

Ramdhanti

Indrati

2022

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“…Audit quality is anticipated to increase with a sufficient number of public accountants. Audit quality is the probability of finding and reporting material financial reporting errors (Yanthi et al, 2021;Khairunisa et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Choosing a Career as a Public Accountant: Does Calling Matter?

Hutami

Kholid

Salsabilla

2022

JRAK

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Public accountants are in great demand in Indonesia. However, the development of the new public accountant did not go as planned. This study aims to determine the antecedents that influence accounting students' intention to pursue careers as public accountants. This study's Social Cognitive Career Theory (SCCT) framework is extended by adding a Role Model and Calling. The participants in this study are 204 accounting students who have taken the auditing course. The findings of this study reveal that calling has a significant positive effect on accounting students' outcome expectations and intention to pursue careers as public accountants. The role model significantly affects self-efficacy and intention to pursue a career as a public accountant. Regrettably, outcome expectancy does not affect a student's intention. This study discusses the practical consequences of encouraging students to choose careers as public accountants through data analysis.

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“…Business actors adopted various ways so that their businesses can survive in the existing competition (Abbas et al, 2022). Various limitations faced by companies in resource ownership have greatly affected the company's ability to operate and maintain a controlled market (Ismail, 2013;Yanthi et al, 2021). Therefore, companies need proper planning to use the resources they have to support the company's operations.…”

Section: Introductionmentioning

confidence: 99%

“…Companies must ensure that the human resources department can help complete the overall human resource plan (Tubagus, 2018;Yanthi et al, 2021). In this case, it is important to review each function to determine the efficiency and economics of its implementation (Diamendia & Setyowati, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Implementation of a Management Audit on Hr Recruitment to Assess the Effectiveness of Employee Performance

Abbas

Ismail

Taqi

et al. 2022

JRAK

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The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.

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Audit Quality, Audit Committee, Institutional Ownership and Independent Director on Earning Management

Cited by 8 publications

References 0 publications

Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba

Mekanisme Good Corporate Governance (GCG) terhadap manajemen laba

Choosing a Career as a Public Accountant: Does Calling Matter?

The Implementation of a Management Audit on Hr Recruitment to Assess the Effectiveness of Employee Performance

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