Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan

Nugrahani, Tri Siwi

doi:10.31316/akmenika.v14i1.1011

Cited by 4 publications

(4 citation statements)

References 1 publication

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“…Dengan ini, audit internal akan membantu manajemen didalam menyelesaikan tanggung jawab secara efektif, baik melalui laporan rekomendasi dan penilaian maupun komentar terhadap sesuatu yang dianalisis (Erfiansyah & Kurnia, 2018). Menurut Nugrahani (2017) Audit yang berkualitas membantu memperkecil risiko audit dan menjadikan laporan keuangan sesuai standar akunting. Dengan kualitas audit yang baik dapat mendorong auditor untuk memberikan kepercayaan dari pengguna laporan keuangan.…”

Section: Pendahuluanunclassified

Komite Audit, Kualitas Audit Dan Kualitas Laporan Keuangan

Wedani,

Yasa

2024

EEB

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The tight competition in the business world triggers entities to show the best value they have through efforts to provide quality and timely financial reports. The foxus of the study is to determine the effect of audit committee and audit quality on the quality of financial statements. Manufacturing on IDX in 2016-2020 period were selected as the population in this research and 470 observations using purposive sampling method. This study using multiple linear regression analysis to analys data. The findings show that the audit committee and audit quality variables have a positive effect on the quality of financial statements. Entities need to consider making corporate financial decisions because they will affect the sustainability of the company, so quality financial reports are needed and are in accordance with the company's conditions.

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Section: Pendahuluanunclassified

Komite Audit, Kualitas Audit Dan Kualitas Laporan Keuangan

Wedani,

Yasa

2024

EEB

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“…Responsibility for supervisory duties on financial reports shown from the high number of boards commisioners meetings (Suripto, 2012). Therefore, the duties of the board commissioners pertaining to the regularity of meetings are expected to weaken the positive correlation between DER and earnings management considering that in these meetings the board of commissioners will review the accuracy of financial reports.…”

Section: Effect Of Board Commissioner Meeting Frequencies As Moderati...mentioning

confidence: 99%

The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable

Maharani,

Prastiwi

2023

JICP

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This study aims to empirically prove the effect of Debt to Equity Ratio on Earnings Management with the moderating variable of Good Corporte Governance represented by the composition of the board commisioners and the board commissioner meeting frequencies. This study employs a quantitative approach utilizing secondary data of the financial report and annual reports as the main data source. The population in this study include financial companies listed on the Indonesian Stock Exchange (IDX) between 2019 and 2021, from which the 77 samples were selected through purposive sampling, the data are analyzed by multiple regression processed by SPSS software. The results of this study exhibit that high Debt to Equity Ratio is likely to result in high earnings management. Good Corporate Governance represented by Composition of Board Commissioners does not dwindle the effect of Debt to Equity Ratio on Earnings Management while Good Corporate Governance represented by Board Commissioner meeting frequencies reduce the effect of Debt to Equity Ratio on Earnings management.

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“…Fokus pendekatan yang berkaitan dengan dewan komisaris dan kualitas aud. Hasil Penelitian sebelumnya berkaitan tentang bagian yang bertindak atas kualitas pelaporan keuangan memperlihatkan nilai yang bertentangan.Seperti contoh, beberapa hasil penelitian yang berbeda tentang pengaruh dewan komisaris terhadap pelaporan keuangan.Pada uraian ini, (Nugrahani, 2020) bahwa terdapat pengaruh positif antara dewan komisaris terhadap kulaitas laporan keuangan. (Mulianita, Sutarti and Triandi, 2019) memberikan penjelasan bahwa adaya pengaruh negatif pada dewa komisaris terhadap kualitas pelaporan keuangan.…”

Section: Iunclassified

Analisis Determinan Kualitas Pelaporan Keuangan Perusahaan Non Jasa Keuangan di Bursa Efek Indonesia

Sari¹,

Supri²,

Riyanti³

2023

jesya

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The purpose of this research is to analyze the determinants that affect a financial reporting that includes the board of commissioners and audit committee using the IBM SPSS Program in analyzing secondary data. Non-financial service companies in the 2018-2020 period are the samples used in this study. The research method used in this study is a quantitative description with regression analysis. The results of this research test are based on decision making which shows that the audit committee has an influence on the quality of financial reporting, but the audit committee has a not so significant influence on the quality of financial reporting in improving the quality of financial reports, while the test results from research on the board of commissioners are based decision making which shows different results from the audit committee that on the board of commissioners has an influence on the quality of financial reporting. So if the number of commissioners in a company increases, it will affect the quality of financial reporting and the delivery of financial reports to users will be faster and more relevant.

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Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan

Cited by 4 publications

References 1 publication

Komite Audit, Kualitas Audit Dan Kualitas Laporan Keuangan

Komite Audit, Kualitas Audit Dan Kualitas Laporan Keuangan

The Effect of Debt to Equity Ratio on Earnings Management With Good Corporate Governance As The Moderating Variable

Analisis Determinan Kualitas Pelaporan Keuangan Perusahaan Non Jasa Keuangan di Bursa Efek Indonesia

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