Board Characteristic and Financial Restatement

Putri, Ni Ketut Wahyu; Rustiarini, Ni Wayan; Dewi, Ni Putu Shinta

doi:10.26905/jkdp.v25i3.5883

Cited by 4 publications

(6 citation statements)

References 38 publications

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“…Stakeholders assume that management is unable to manage the company well. This condition not only creates agency conflict but also affects the audit opinion of the company's financial statements (Putri et al, 2021). In the recent management period, management has had the opportunity to choose a highquality accounting firm to improve quality standards and company value (Manto & Wanda, 2018).…”

Section: Resultsmentioning

confidence: 99%

Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade

2022

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This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing companies, so the total sample was 93 company units. The analytical tool used to test the hypothesis is multinomial logistic regression analysis. The results of this study indicate that managerial ownership does not affect the three types of turnover. Meanwhile, the management turnover variable positively affects the upgrade, samegrade, and downgrade. In terms of financial factors, profitability does not affect upgrade and downgrade accounting firms of switching. Nevertheless, profitability has a positive effect on the samegrade type of switching. Hypotheses testing of financial distress revealed that this variable could not influence the three accounting firm switching

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Section: Resultsmentioning

confidence: 99%

Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade

2022

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“…Women generally have a risk-averse character, are cautious, and are more careful in reviewing financial reports than men [3], [21]. These characteristics are essential to improve the quality of information presented in financial reports [19]. In addition, female committee will encourage the creation of constructive and challenging communication to make the monitoring process of all committee members more effective [17].…”

Section: Discussionmentioning

confidence: 99%

“…In financial reporting, female committee members with a formal education level have broader knowledge and intellectual abilities to provide advice or input in the financial reporting process. Additionally, female committees with expertise in accounting and finance will be able to supervise the presentation of financial reports more effectively to prevent fraud [19]. Female committees tend to be more thorough in reviewing financial reports to improve the financial reports quality [20], [21].…”

Section: Gender Audit Committee As Moderatormentioning

confidence: 99%

Does Female Audit Committees Improve Audit Quality?

Rustiarini,

Widnyana,

Budanti

2023

Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

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The study's purpose is to analyze audit committee characteristics, education level, accounting expertise, and gender on audit quality. The study also analyzes the role of gender as a moderator to improve audit quality. A study was conducted on manufacturing companies listed on the BEI and used purposive sampling as a sampling method. The data analysis technique uses moderated regression analysis. The results show that the educational level cannot improve audit quality. Meanwhile, accounting expertise significantly reduces the value of discretional accruals, which means improving audit quality. The presence of female members also improves audit quality. The results of the interaction test revealed that gender variable does not strengthen the education level and audit quality relationship. Contrarily, other interaction tests show that a female member significantly strengthens accounting expertise and audit quality relationships.

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“…Moreover, board characteristics present the structure of responsibility and role distribution among the various main organ of the company, namely owners/shareholders, supervisor/commissioner, and manager/director/management (Alam et al, 2021). Specifically, the board characteristic must be designed to support the organization's activity responsibly and controlled manner (Putri, Rustiarini, & Dewi, 2021). The dimensions of board characteristics consist of the nonexecutive directors' percentage, board members' attendance, independent directors percentage, and board size (Titova, 2016).…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Strategy to Increase Sharia Banking Performance through Value-added Creation Intellectual

Supriyadi

2022

J. Keuang. dan Perbank.

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Based on the continuous flourishing of Sharia banking all over the globe, the current study aims to examine the impact of various factors on Sharia banking performance. These factors include cost efficiency, financial risks, funding, board characteristics, environmental analysis, and strategic value-added creation intellectual. A quantitative research methodology with a survey technique was employed to collect 421 respondents' data from 33 financial institutions, including 20 Sharia business units and 13 Sharia commercial banks. Descriptive analysis and structural equation modeling were performed in SmartPLS 3.0 software. The findings revealed the significant positive impact of environmental analysis on board characteristics, financial risk, cost efficiency, and funding. Likewise, results revealed the significant impact of board characteristics on financial risks, cost efficiency, funding, and value-added creation intellectual. Strategic value-added creation intellectual was found to positively impact the performance of Sharia banking in Indonesia. Except funding that has a moderate influence on Sharia banking performance, all other variables reflected the strong presence and impact on Sharia banking performance. The current study is novel in the existing body of literature by introducing this strategic value-added creation intellectual as a predictor of Sharia banking performance in Indonesia, along with the impacts of various other factors. Theoretically, the current study adds to the body of literature by providing a comprehensive framework related to the factors that impact Sharia banking performance. Moreover, based on the study results, the banks should keep a fair track of their capital and returns to enhance their performance. Simultaneously, it helps Sharia banks identify the significance of winning the investors' confidence by providing them security and catering to their needs cost-effectively.

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Board Characteristic and Financial Restatement

Cited by 4 publications

References 38 publications

Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade

Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade

Does Female Audit Committees Improve Audit Quality?

Strategy to Increase Sharia Banking Performance through Value-added Creation Intellectual

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