Efektifitas Peran Komite Audit Dan Kualitas Audit Dalam Mempengaruhi Manajemen Laba Di Indonesia

Sofia, Irma Paramita; Dasmaran, Verliani

doi:10.46306/rev.v1i2.20

Cited by 3 publications

(3 citation statements)

References 7 publications

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“…This was evidenced by the coefficient value of -10.03498 (100%), indicating that when the number of audit committee activities increases, it will reduce earnings management carried out by companies that, on average, engage in positive earnings management. This is in line with previous research (Badolato et al 2014;Handriani 2020;Rinta, 2021;Sofia & Dasmaran, 2021). However, this differs from previous research (Alfiyasahra & Challen, 2020;Ulina et al, 2018).…”

Section: Descriptive Statisticssupporting

confidence: 87%

Determinant of earnings management practices in manufacturing companies

Mulia,

Leniwati,

Wicaksono

2024

JAI

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Research aims: This study aims to examine the effect of audit committees, independent commissioners, and the presence of women on boards, such as the chief executive officer and chief financial officer, on earnings management practices.Design/Methodology/Approach: This research used a quantitative method with a final panel data sample of 25 companies in the manufacturing sector for three years from 2020 to 2022. Hypothesis testing employed the regression model with the Common Effect Model (CEM) test. Sampling was conducted using secondary data on the Indonesia Stock Exchange (IDX) and each company's website.Research findings: The results of the study demonstrated that independent commissioners, independent audit committees, audit committee expertise, audit committee activities, and audit committee size yielded a significant effect on earnings management practices, while female CEOs and female CFOs had no significant impact on earnings management practices.Theoretical contribution/Originality: This research develops a theory that previously did not exist; in this research, the authors used asymmetric information theory to test the independent and dependent variables. Additional variables by suggestions in previous research are provided; therefore, it is hoped that this can strengthen the results of prior research. Practitioner/Policy implication: The practical implication of this research is that the existence of an independent audit committee with a positive influence on earnings management can improve the company's financial performance, make it easier for managers or internal company parties to make better decisions in the future, and meet performance targets set by other parties, such as investors and creditors. Profit management can also be used to obtain tax benefits. During the previous pandemic, the government implemented tax compensation for taxpayers who met the criteria.

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Section: Descriptive Statisticssupporting

confidence: 87%

Determinant of earnings management practices in manufacturing companies

Mulia,

Leniwati,

Wicaksono

2024

JAI

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“…Perhatian terhadap kualitas audit sangat krusial karena memiliki dampak langsung pada kepercayaan pasar terhadap informasi keuangan suatu perusahaan. Kualitas audit yang baik memberikan keyakinan kepada pemangku kepentingan bahwa laporan keuangan mencerminkan secara akurat posisi keuangan dan kinerja entitas (Sofia & Dasmaran, 2021). Sebaliknya, kualitas audit yang rendah dapat mengakibatkan risiko ketidakpatuhan terhadap regulasi, kerugian finansial, dan hilangnya kepercayaan investor.…”

Section: Kualitas Auditunclassified

The Influence of the Use of Audit Technology and Auditor Competency on Audit Quality in Public Accounting Firms

Judijanto,

Bakri,

Siagian

et al. 2024

COSTING

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Penelitian ini mengkaji bagaimana penggunaan teknologi audit dan kompetensi auditor berpengaruh pada kualitas audit di firma akuntansi publik. Dengan perkembangan teknologi seperti Big Data dan kecerdasan buatan, serta kebutuhan akan auditor yang kompeten, penelitian ini bertujuan untuk memahami sejauh mana teknologi dan kemampuan auditor mempengaruhi kualitas audit. Dengan mengumpulkan data dari 100 auditor di Indonesia melalui survei, hasil penelitian menunjukkan bahwa baik penggunaan teknologi maupun kompetensi auditor memiliki dampak positif pada kualitas audit. Temuan ini dapat membantu firma akuntansi publik dalam meningkatkan kualitas layanan audit dengan mengintegrasikan teknologi dan memperkuat kompetensi auditor. Kata Kunci: Teknologi Audit, Kompetensi Auditor, Kualitas Audit, Public Accounting

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“…This report draws the attention of stakeholders because it describes the company's performance during a single fiscal reporting period. The company's performance that is important to stakeholders is the company's profit or loss, which can influence stakeholders' decisions about the company (Sofia & Dasmaran, 2020). Management's focus on the company's profit and loss can lead to dysfunctional behavior, which is the act of changing the system for management's benefit.…”

Section: Introductionmentioning

confidence: 99%

Earning Management Determinants: Does Fair Value Accounting Matter?

Putri

2023

JAIM

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This research investigates the impact of fair value accounting, company size, board of commissioners, audit quality, and managerial ownership on earning management. The research was conducted on study 36 companies registered in the financial sector from 2019 to 2021. Purposive sampling is a sampling method to select 36 companies. Multiple linear regression analysis is used in this study's data analysis technique. The findings revealed that fair value accounting, company size, and board of commissioners effected earning management. In contrast to the previous three variables, audit quality and managerial ownership do not affect earning management. Fair value accounting cas be used as a way to check earning management that occurs in companies.

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Efektifitas Peran Komite Audit Dan Kualitas Audit Dalam Mempengaruhi Manajemen Laba Di Indonesia

Cited by 3 publications

References 7 publications

Determinant of earnings management practices in manufacturing companies

Determinant of earnings management practices in manufacturing companies

The Influence of the Use of Audit Technology and Auditor Competency on Audit Quality in Public Accounting Firms

Earning Management Determinants: Does Fair Value Accounting Matter?

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