Pengaruh Mekanisme Corporate Governance ,Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Integritas  Laporan  Keuangan

Akram, Hira; Basuki, Prayitno; Budiarto, H.

doi:10.29303/jaa.v2i1.12

Cited by 11 publications

(20 citation statements)

References 1 publication

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“…Teori keagenan atau Agency Theory menjelaskan tentang (kontrak) hubungan antara principal (investor) dan agen (manajer) (Akram et al, 2017). Menurut Jensen dan Meckling (1976) dalam (Santoso 2016) menjelaskan bahwa ada dua bentuk hubungan keagenan, yaitu antara manajer dan pemegang saham (shareholders) serta antara manajer dan pemberi pinjaman (bondholders).…”

Section: Agency Theoryunclassified

“…Kualitas audit bisa terwujud apabila memenuhi standar audit yang berlaku umum. Pengguna laporan keuangan menyatakan bahwa kualitas audit terjadi jika auditor dapat memberikan jaminan bahwa tidak ada kesalahan atau kecurangan ( fraud ) dalam menyusun laporan keuangan (Akram et al, 2017). KAP besar mempunyai alasan reputasi dan kekayaan (deep pocket) sehingga memiliki hubungan positif dengan kualitas audit (Hamid & Solikhah 2017).…”

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Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

Ayem¹,

Yuliana²

2019

AKMENIKA

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The purpose of this study was to determine the effect of auditor independence, audit quality, earnings management, and independent commissioners on the integrity of financial statements. This research is included in descriptive research. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The sample in this study was determined using a purposive sampling method and obtained 25 companies, samples in the 4 years of the annual financial report. The type of data used is secondary data. To find out the influence between independent variables and the dependent variable using the method of multiple regression analysis. The results of this study indicate that auditor independence has no significant effect, audit quality has no significant effect, earnings management has a significant effect, independent commissioners have a significant effect on the integrity of financial statements.

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Section: Agency Theoryunclassified

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Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

Ayem¹,

Yuliana²

2019

AKMENIKA

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“…Audit yang berkualitas mampu menjamin kepada pengguna laporan keuangan bahwa dalam penyusunan laporan keuangan terbebas dari kesalahan ataupun kecurangan (Akram et al, 2017). Kualitas audit terjadi pada saat auditor menjalankan tugasnya sesuai dengan kode etik akuntan publik & standar audit serta mampu menemukan kecurangan pada system akuntansi klien & melaporkanya pada laporan keuangan auditan (Agusti & P Pertiwi N, 2013).…”

Section: Pendahuluanunclassified

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

2021

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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.

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“…Most of the committees choose to consider the whole auditing process and their experiences with an auditor based on the quality of their audits. The committee has significant responsibilities in preparing the audit and ratify the internal control system, and resolve differences in the accounting principles of the company [23,31] and the interests of external audits. A company appoints the committee as a mediator between the board of directors and the external audits, internal auditors with independent members whose job is to provide supervision.…”

Section: The Relationship Of Audit Committee (Ac) and External Auditomentioning

confidence: 99%

The Impact of Audit Committee and Internal Audit towards Financial Statement Quality: External Audit and Corporate Governance as Intervening Variables

Islahuzzaman¹,

Syafdinal²,

Arsalan³

et al. 2018

IJET

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A financial statement is a crucial matter since its quality is declining. This research developed and tested a theoretical model which identified factors directly or indirectly contributing to the financial statement quality, namely audit committee and internal audit; meanwhile, external audit and corporate governance were considered as antecedent factors having impact on the report. The objective of the research is to gain insight on such factors. The objective of the research is to gain insights on factors that affect such reports. The findings showed consistent evidence supporting the theoretical model. They also showed how AC and IA simultaneously and partially impacted the quality of financial statements (QFS). AC and IA directly or indirectly affect the quality of the financial statement. They also have indirect effects through CG and EA in enhancing the quality to 77%.

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Pengaruh Mekanisme Corporate Governance ,Kualitas Audit, Ukuran Perusahaan Dan Leverage Terhadap Integritas Laporan Keuangan

Cited by 11 publications

References 1 publication

Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

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

The Impact of Audit Committee and Internal Audit towards Financial Statement Quality: External Audit and Corporate Governance as Intervening Variables

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