The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia

Sailendra, Sailendra; Murwaningsari, Etty; Mayangsari, Sekar

doi:10.20869/auditf/2019/154/010

Cited by 5 publications

(7 citation statements)

References 22 publications

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“…The audit quality has a representative positive effect on companies' performance especially in countries with emerging capital markets [11]. The auditor's membership to Big 4 group doesn't guarantee the audit quality, but in one period the associated modified opinion may increase the audit quality in the following period [153].…”

Section: Diagram (A)mentioning

confidence: 99%

“…Information transparency is an indispensable element for market competitiveness and for an efficient corporate governance systems [10]. In financial audit, conditions for ensuring transparency refer to the engagement quality and to an increased value relevance associated to audit report [11,12]-with impact on corporate sustainable performance [13]. Audit quality could be also influenced by gender differences [14].…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions

Herghiligiu,

Robu,

Istrate

et al. 2023

Sustainability

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Social, economic and environmental factors contribute to the companies’ sustainable development. Social and financial dimensions have an important contribution to sustainable performance, through assurance of transparency in the information communication requested by stakeholders in order to substantiate their decisions. Social transparency is ensured by presenting organization’s actions in the field of social responsibility, and financial transparency takes into account the most accurate, complete and neutral presentation of information, both in the annual financial statements and in the audit reports. The present study aims to assess the influence of financial transparency and gender equality on the sustainable corporate performance, thus contributing to increasing SDGs awareness and achievement required by 2030 Agenda. Through a sample of 1133 observations (Romanian listed companies/years) to the period 2008–2020, the obtained research results emphasis that gender equality and absence/presence of transparency in financial reporting have a significant influence on corporate sustainable performance.

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Section: Diagram (A)mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions

Herghiligiu,

Robu,

Istrate

et al. 2023

Sustainability

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show abstract

“…According to Ardelean, it takes into account the audit capacity to improve financial reporting, a low probability of receiving unqualified audit opinions for financial statements containing inaccuracies, as well as the accuracy of information reported by auditors [1]. Auditors represent the public trust in the accounting profession being professionally employed in the public interest [18]. The research conducted by Robu, Grosu and Istrate highlighted that the effect of auditors' rotation on information quality contributes significantly to the choice of relevant information on the entity's performance [15].…”

Section: The Importance Of the Statutory Auditormentioning

confidence: 99%

Study on the Importance of the Statutory Auditor

Molociniuc¹

2022

EBM

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The global economy is constantly changing and innovating, new situations are emerging and adaptability to these conditions is essential. Thus, the importance of the statutory auditor has become more and more accentuated, the value offered by him through the mission he carries out as well as through the opinion he issues is much more substantial than it is seen at first sight. This article aims to highlight the importance of the statutory auditor in the global economy. The image of the entities is transposed in an audit report and through a positive opinion it brings credibility, respect, prosperity and trust both economically and socially. The auditor offers perspectives and open doors to creditors, investors and collaborators and internally contributes to staff accountability, business transparency and devotion from stakeholders. In order to give credibility to the audit report, we need to know who prepares it, what are the skills and competencies required and what kind of training and professional experience is required to practice this profession. Through a research on the conditions imposed by the legislation as well as on the path that an auditor must follow in order to acquire this quality, I will demonstrate the professionalism of the auditor as well as the value that he brings to the audited entity.

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“…Research variables, both dependent, independent and control variables are measured from each company "i" in the year "t" during the observation period as shown in exhibit 2: Garrett et al, 2014;Riguen et al, 2018;Sailendra et al, 2019.…”

Section: Measurement Of Variablesmentioning

confidence: 99%

“…The ratio of earnings before tax divided by total assets. Garrett et al, 2014;Riguen et al, 2018;Sailendra et al, 2019.…”

Section: Roamentioning

confidence: 99%

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

Sailendra

Murwaningsari

Mayangsari

et al. 2020

IJABIM

Self Cite

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In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling -Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.

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The Influence of Free Float Shares and Audit Quality on Company Performance: Evidence from Indonesia

Cited by 5 publications

References 22 publications

Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions

Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions

Study on the Importance of the Statutory Auditor

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

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