Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII)

Ermawati, Liya; Devi, Yulistia; Arramadani, Naurah Nazhifah

doi:10.36448/jak.v11i1.1406

Cited by 9 publications

(19 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Penelitian Ermawati et al, (2020), Khabibah (2020) menunjukkan bahwa audit yang semakin berkualitas maka auditor dapat mendeteksi keberadaan akrual diskresioner lebih baik dan membatasi tindakan manajemen laba, serta meningkatkan kualitas laba yang disajikan perusahaan. Auditor mampu menemukan keberadaan manajemen laba yang menyembunyikan kondisi keuangan sesungguhnya, sehingga informasi laba yang disajikan lebih bisa diandalkan.…”

Section: Pendahuluanunclassified

“…Penelitian Penelitian Alzoubi (2019), Alzeban (2020) dan Suryanto (2016) menunjukkan bahwa keberadaan komite audit dalam suatu perusahaan dapat meningkatkan kualitas laba yang disajikan perusahaan. Namun penelitian Ermawati et al, (2020) menemukan komite audit berpengaruh tidak signifikan terhadap kualitas laba. H5: Komite Audit berpengaruh positif terhadap Kualitas Laba.…”

Section: Pendahuluanunclassified

“…Auditor mampu menemukan keberadaan manajemen laba yang menyembunyikan kinerja perusahaan sesungguhnya, sehingga informasi laba yang disajikan lebih bisa diandalkan. Hasil penelitian mendukung penelitian Ermawati et al, (2020), Khabibah (2020), dan Alzoubi (2016) namun belum mendukung penelitian Ritonga (2020), Ayem & Yuliana (2019) dan Kristanti & Almilia (2019).…”

Section: = (5)unclassified

“…Hal ini menyebabkan komite audit belum banyak melasanakan tugasnya dengan baik dalam hal menganalisis dan mempertanyakan secara kritis terhadap kualitas laba yang disajikan perusahaan. Hasil mendukung penelitian Ermawati et al, (2020) namun penelitian ini belum mendukung penelitian Alzeban (2020), Alzoubi (2019), dan Suryanto (2016).…”

Section: = (5)unclassified

See 3 more Smart Citations

Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba

2021

View full text Add to dashboard Cite

The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations. Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.

show abstract

Section: Pendahuluanunclassified

Section: = (5)unclassified

See 2 more Smart Citations

Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba

2021

View full text Add to dashboard Cite

show abstract

“…In order to survive and achieve business goals and objectives, every firm is needed to have audit quality since all operational operations in the company must adhere to set standards in order to be successful. For this reason, the business's management must be able to establish a system that is properly regulated by an audit quality that is present in the firm in all of its operations in order for the company to succeed (Ermawati et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Ownership Structure, Audit Committee, Company Size, and Audit Quality on the Integrity of Financial Statements on Manufacturing Companies Listed on IDX

Oktaviana

Paramitha

2021

JLB

View full text Add to dashboard Cite

A list of financial data (e.g., account balances, transactions, and changes in value) is given over a period of time. This information may be utilized by readers of financial statements to help them make economic choices. So, the businesses that want to be trusted must provide honest financial accounts. The study sought to investigate the relationships between several measures of corporate control, management control, the audit committee, and size, on the accuracy of financial statements for manufacturer companies listed on the IDX. The population utilized in this study consists of 169 businesses, while the sample is made up of just 43 companies. This study used the assistance of SmartPLS software to analyze the information. The study's findings indicate that Institutional Ownership and the Audit Committee are linked to financial statements' integrity. Meanwhile, these three factors (i.e., size of the company, level of managerial ownership, and audit quality) have no impact on the financial statements' integrity.

show abstract

Sistem Pengendalian Internal Kualitas Audit Dan Tata Kelola Perusahaan Terhadap Laba Perusahaan

Mizan

Sunardi

2023

JAB

View full text Add to dashboard Cite

This Research Aims To Know The Internal Control System Of Audit Quality And Corporate Governance For Manufacturing Company Profits In The Industrial Sector Listed On The Indonesia Stock Exchange For 2017-2021. The type of research used in this research is associative research. The research location is located at the Muhammadiyah University Palembang Investment Gallery. The Data Used Is Quantitative Data With Documentation And Bibliographical Data Collection Methods. The results of this study can be concluded that the internal control system for audit quality and corporate governance on corporate profits. If the internal control system, audit quality and corporate governance are strong, the company's profit will increase, if the internal control system, audit quality and corporate governance are strong, the company's profit will decrease.

show abstract

Pengaruh Kualitas Audit Dan Komite Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index (JII)

Cited by 9 publications

References 0 publications

Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba

Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba

The Effect of Ownership Structure, Audit Committee, Company Size, and Audit Quality on the Integrity of Financial Statements on Manufacturing Companies Listed on IDX

Sistem Pengendalian Internal Kualitas Audit Dan Tata Kelola Perusahaan Terhadap Laba Perusahaan

Contact Info

Product

Resources

About