The general objective of this research is to explore the model of earnings quality monitoring and to examine the effect of auditor independence on the relationship between corporate governance mechanism and earnings quality. Specifically, this research is aimed to investigate the impact of ownership structure, commissioner board structure, audit committee structure, internal audit function, and internal control activity, on earnings quality by involving an interaction of these variables with auditor independence. Earnings quality is measured with two proxies. The first proxy is performance-adjusted discretionary accruals or also called Total Accrual, while the second utilizes Total Current Accrual. Achieving all objectives above, the author develops a model and analyses this model in two stages. In the first stage, the model is explored using analysis technique of correlation and regression. Second, fittingness of model is attested using regression analysis with a variety of variable controls and sample controls. Research object is the manufacture companies listed in Indonesia Stock Exchange in period 2011-2015. The Sample includes 112 companies with 560 data of research. After conducting outlier test, the suitable amount of data is 553. The Result of hypothesis test indicates that the model of earnings quality monitoring is constructed from the interaction of many variables. Corporate governance mechanism consists of variables such as ownership structure (managerial ownership and institutional ownership), commissioner board structure, audit committee structure, internal audit function, and internal control activity. Adjusted R-Square value is reaching for 3.3% with significance-value of 0.001. Partially, commissioner board structure, internal audit function, and internal control activity have a significant effect on earnings quality. Auditor independence does not moderate the impact of corporate governance components on earnings quality.
Many previous researchers have studied the factors causing audit delays such as company size, nature of company, audit firm size, industry specialization and etc, and the results are still inconsistent. Even researchers found that this phenomenon is still happening as many public companies did that listed on the Indonesian stock exchange. This study aims to determine the effect of industry specialization, audit opinion and size of Public Accounting Firm (KAP) on Audit Delay with firm size as a moderating variable. The sampling technique used purposive sampling and involved 33 mining companies listed on the Indonesian stock exchange. The data analysis method used moderated regression analysis (MRA). The results showed that Industrial Specialization had a positive effect on audit delay. Audit opinion does not affect audit delay. The size of the Public Accounting Firm (KAP) has a positive effect on audit delay. Firm size has no effect on audit delay. Our assumption that firm size is a moderating variable is not proven.
Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional dan ukuran perusahaan terhadap tax avoidance dengan Kinerja keuangan sebagai variabel Intervening. Penelitian ini berfokus pada perusahaan sektor finance yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018. Metode pemilihan sampel yang digunakan adalah purposive sampling dengan sampel sebanyak 40 perusahaan selama periode 1 tahun. Metode analisis yang digunakan untuk pengujian adalah Kuantitatif kausalitas. Pengujian dilakukan dengan menggunakan software SmartPLS 3.2.8. Hasil pengujian secara parsial menunjukan variabel Kepemilikan Institusional tidak berpengaruh terhadap tax avoidance. Variabel Ukuran perusahaan berpengaruh positif terhadap tax avoidance. Variabel kinerja keuangan berpengaruh positif terhadap tax avoidance. Variabel Kepemilikan Institusional berpengaruh positif terhadap kinerja keuangan. Variabel Ukuran perusahaan berpengaruh negative terhadap kinerja keuangan. Variabel Kinerja Keuangan mampu memediasi pengaruh variabel kepemilikan institusional terhadap tax avoidance. Dan Variabel Kinerja Keuangan mampu memediasi pengaruh variabel ukuran perusahaan terhadap tax avoidance. Berdasarkan hasil Koefisien determinasi (R²) menunjukan masing-masing nilai dari variabel kinerja keuangan dan tax avoidance sebesar 0,516 dan 0,566 artinya bahwa variabel kepemilikan institusional dan ukuran perusahaan mempengaruhi variabel kinerja keuangan sebesar 51,6% dan tax avoidance sebesar 56,6% dan sisanya dipengaruhi oleh faktor lainnya yang diluar penelitian ini.
Tujuan penelitian ini menguji dan menganalisis pengaruh etika profesi dan standar audit terhadap opini audit serta gender sebagai pemoderasi sekaligus pembeda penerapan etika profesi.. Sampel penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Malang sebanyak 39 akuntan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dan uji beda. Hasil penelitian menunjukkan bahwa terbukti ada pengaruh antara etika profesi, standar audit dan gender terhadap opini audit. Gender memoderasi pengaruh etika profesi terhadap opini audit. Lebih lanjut ditemukan bahwa terdapat perbedaan antara kelompok auditor pria dengan kelompok auditor wanita dalam hal penerapan etika profesi ketika melakukan audit. Ada indikasi bahwa auditor wanita lebih menerapkan etika profesi dalam melakukan audit.
The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect on earnings management, and risk management does not function as an intervening in the effect of accounting conservatism on earnings management.
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