Journal articles on the topic 'Independent Audit'
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1
Gunawan, Yuliana, Yunita Christy, Se Tin Se Tin, and Livia Jonathan. "The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance." BALANCE: Economic, Business, Management and Accounting Journal 18, no. 1 (January 29, 2021): 42. http://dx.doi.org/10.30651/blc.v18i1.6495.
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ABSTRACT This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords : Independent Board of Commissioners; Audit Committee; Audit Quality;Tax AvoidanceCorrespondence to : yuliana_ok99@yahoo.com ABSTRAK Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci : Dewan Komisaris Independen; Komite Audit; Kualitas Audit; Penghindaran Pajak
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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.
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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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Lowensohn, Suzanne H., and Frank Collins. "The Role and Perceptions of Independent Audit Partners in the Governmental Audit Market." Accounting and the Public Interest 1, no. 1 (January 1, 2001): 17–41. http://dx.doi.org/10.2308/api.2001.1.1.17.
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Audits are the primary means of monitoring that public funds are appropriately spent by governmental entities. Currently, independent auditors (rather than governmental auditors) are the primary suppliers of governmental audit services, despite the fact that many of them view governmental audits as “secondary” (AICPA 1987). Furthermore, nongovernmental auditors are believed to be less “independent” and more prone to lose sight of the programmatic demand to safeguard the public trust (Power 1997) than governmental auditors. To better understand the supply of governmental audit services, this study investigates independent audit firm partner opinions of governmental audits and their motivation to pursue these engagements. Multiple regression results of our data reveal that partners are more likely to pursue governmental audits if they believe that desirable intrinsic and extrinsic rewards are attainable through performing these audits. Furthermore, environmental risk factors—an active political climate and authoritative changes—reduce partner motivation to pursue governmental audits. It is suggested that environmental risk factors disrupt the comfortable principal/agent relationship of the auditor and auditee because the relationships have become decoupled (abstracted) from the audit's programmatic mission.
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Nurhaliza, Nurhaliza, Yuneita Anisma, and Devi Safitri. "PENGARUH INDEPENDENSI, KARIR DAN PENJENJANGAN, OBJEKTIVITAS, DAN PENGALAMAN AUDIT TERHADAP EFEKTIVITAS AUDIT INTERNAL." AKUNTABILITAS 15, no. 2 (July 30, 2021): 223–40. http://dx.doi.org/10.29259/ja.v15i2.13932.
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This study aims to find out the effects of independent, careers and grading, objectivity, and audit experience on the effectiveness of internal audits. This research uses purposive sampling method. The data in this research comes from a questionnaire from 52 respondents. The processing of the data in this research applies Structural Equation Model based on Partial Least Square with the help of SmartPLS 3. According to the research findings, independence and audit experience significantly affect the effectiveness of internal audits. While careers and grading and objectivity do not significantly affect the effectiveness of internal audits.
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Inês, Amanda Inácio, Leonardo Flach, and Luísa Karam De Mattos. "Auditor Independence: An Independent Auditor Never Makes “Mistrakes”." Journal of Public Administration and Governance 9, no. 4 (January 3, 2020): 309. http://dx.doi.org/10.5296/jpag.v9i4.16169.
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This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show a summary of scientific literature on the topic Independent Audit and allowed to statistically summarize the state of the art scientific production carried out in recent years on the subject auditor independence. The results show research networks in the area, the most prolific authors, journals with the highest percentage of publications about independent audit, most applied methods, and major gaps.
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (December 30, 2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Pratiwi, Putu Arix, Putu Cita Ayu, and Ni Putu Yeni Yuliantari. "PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BALI." Hita Akuntansi dan Keuangan 3, no. 3 (July 5, 2022): 322–31. http://dx.doi.org/10.32795/hak.v3i3.2927.
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The first step in ensuring an audit's quality is to plan ahead of time and rely on the expertise and accuracy of those conducting the examination. The Inspectorate of Bali Province was the focus of the investigation, which aimed to determine the impact of competence and independence on audit quality. This study focused on the 34 auditors who work for the Inspectorate of Bali Province. This study used the census method to determine the sample size. The data was analyzed using multiple linear regression analysis. A value of 0.734 indicates that competence and independence account for 73.4 percent of the variation in audit quality. Competence has a significant and positive impact on audit quality. Competence and audit quality go hand-in-hand in Bali Province's Inspectorate of Bali Province. Independent auditors have a significant and positive effect on audit quality. The more independent the Inspectorate of Bali Province is, the better the audits are.
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Kurniawan, Eri. "Analisis Kualitas Audit Aparat Pengawasan Internal Pemerintah Ditinjau Dari Kompetensi, Independensi, Dan Motivasi." REVITALISASI 8, no. 1 (February 8, 2020): 64. http://dx.doi.org/10.32503/revitalisasi.v8i1.881.
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regional inspectorate officersand to determine the effect of competence, independence, and motivation to audit quality officials in Inspectorate Region of Blitar City. Competence, independence, and motivation of auditors to play a role in determining the quality of the audit will also affect the quality of the work of auditors. The purpose of this study was. This study uses primary data. The population in this study were all Blitar City Inspectorate officers who participated in the inspection tasks totaling 35 people, all members elected as members of the sample population (census). The data taken from questionaires distributed to respondents. The independent variable (independent) is competence, independence and motivation, while the bound variable (dependent) is the quality of audits. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the competence and motivation have a positive and significant impact on audit quality, while the independence of the variables do not have a significant impact on audit quality. Implications of these findings for efforts to realization of a quality audit is the need for providing motivation to the auditor about the urgency of a quality audit in addition to efforts to increase the competence through training.
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Putra, Dian Febriyanto. "THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA." Journal of Business Economics 23, no. 1 (2018): 41–59. http://dx.doi.org/10.35760/eb.2018.v23i1.1811.
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Public accountants are independent auditors who provide services to the public, especially in the field of audits of financial statements made by their clients. The task of Certified Public Accountants (CPA) is to examine and provide a fairness opinion on the financial statements of a business entity based on the standards set by the Ikatan Akuntan Publik Indonesia (IAI). The population in this study are auditors who work for Certified Public Accountants (CPAs) in Jakarta. Samples are taken using purposive sampling technique as many as 120 auditors. The independent variables in this study are competency and independency, while the dependent variable is audit quality. The data collection method is done using a questionnaire. The conclusion of this study is that auditor competency and independency affect audit quality significantly. Keywords: competency, independency, audit quality
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Sihombing, Yohana Ariska, and Dedik Nur Triyanto. "THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)." Jurnal Akuntansi 9, no. 2 (September 24, 2019): 141–60. http://dx.doi.org/10.33369/j.akuntansi.9.2.141-160.
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Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality
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Edi, Edi, and Michell Michell. "DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA." Jurnal Benefita 3, no. 2 (July 31, 2018): 124. http://dx.doi.org/10.22216/benefita.v3i2.1857.
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<p><em>The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, the proportion of independent non-executive directors. This research also has firm size, leverage and cash flow from operating activities as the control variable. The results showed that audit committee meeting, audit quality, leverage and cash flow operating negatively significant toward earning management. The proportion of independent non-executive directors, audit strength and firm size positively significant toward earning management. The variable of audit committee size, audit committee independence, and board size insignificantly effect toward earning management.</em></p><p><strong><em> </em></strong></p><p>Penelitian ini bertujuan untuk menganalisis dampak audit komite karakteristik dan karakteristik perusahaan terhadap manajemen laba pada perusahaan non finansial yang terdaftar di BEI. Variabel dependen dalam penelitian ini adalah <em>discretionary accruals</em>. Variabel independen terdiri dari <em>audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, proportion of independent nonexecutive directors.</em><em> </em>Penelitian ini juga menggunakan variabel kontrol, yaitu <em>firm size, leverage </em>dan<em> cash flows from operating activities.</em> Hasil penelitian menunjukkan bahwa variabel <em>audit committee meeting, audit quality, leverage </em>dan<em> cash flow operating</em> berpengaruh signifikan negatif terhadap manajemen laba. Variabel <em>proportion of independent non executive directors, audit strength </em>dan<em> firm size</em> berpengaruh signifikan positif terhadap manajemen laba. Variabel <em>audit committee size, audit committee independence </em>dan<em> board size</em> tidak berpengaruh signifikan terhadap manajemen laba.</p>
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Edi, Edi, and Michell Michell. "DAMPAK AUDIT COMMITTEE CHARACTERISTIC DAN FIRM CHARACTERISTIC TERHADAP MANAJEMEN LABA." Jurnal Benefita 3, no. 2 (July 31, 2018): 124. http://dx.doi.org/10.22216/jbe.v3i2.1857.
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<p><em>The purpose of this research was to analyze the impact of audit committee characteristic and firm characteristic on earning management. The dependent variable in this research was audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, the proportion of independent non-executive directors. This research also has firm size, leverage and cash flow from operating activities as the control variable. The results showed that audit committee meeting, audit quality, leverage and cash flow operating negatively significant toward earning management. The proportion of independent non-executive directors, audit strength and firm size positively significant toward earning management. The variable of audit committee size, audit committee independence, and board size insignificantly effect toward earning management.</em></p><p><strong><em> </em></strong></p><p>Penelitian ini bertujuan untuk menganalisis dampak audit komite karakteristik dan karakteristik perusahaan terhadap manajemen laba pada perusahaan non finansial yang terdaftar di BEI. Variabel dependen dalam penelitian ini adalah <em>discretionary accruals</em>. Variabel independen terdiri dari <em>audit committee size, audit committee independence, audit committee meeting, audit quality, audit strength, board size, proportion of independent nonexecutive directors.</em><em> </em>Penelitian ini juga menggunakan variabel kontrol, yaitu <em>firm size, leverage </em>dan<em> cash flows from operating activities.</em> Hasil penelitian menunjukkan bahwa variabel <em>audit committee meeting, audit quality, leverage </em>dan<em> cash flow operating</em> berpengaruh signifikan negatif terhadap manajemen laba. Variabel <em>proportion of independent non executive directors, audit strength </em>dan<em> firm size</em> berpengaruh signifikan positif terhadap manajemen laba. Variabel <em>audit committee size, audit committee independence </em>dan<em> board size</em> tidak berpengaruh signifikan terhadap manajemen laba.</p>
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Pangaribuan, Hisar, Jenny Sihombing, and Oluwatoyin Muse Johnson Popoola. "Examining the Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks." Indian-Pacific Journal of Accounting and Finance 2, no. 2 (April 1, 2018): 4–23. http://dx.doi.org/10.52962/ipjaf.2018.2.2.45.
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This research examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. Primarily, the study examines the direct relationship of managerial ownership, independent board member and independent audit committee on the audit quality of listed banks in the Indonesian Stock Exchange. Also, the current study explores the mediating effect, indirect effect, of the independent audit committee on the relationship between managerial ownership, independent board member, and audit quality in the listed banks in Indonesia. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality.
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Arie Susandya, Anak Agung Putu Gede Bagus Arie Putu Gede Bagus, and Ni Nyoman Ayu Suryandari. "DINAMIKA KARAKTERISTIK KOMITE AUDIT PADA AUDIT REPORT LAG." Media Riset Akuntansi, Auditing & Informasi 21, no. 2 (September 30, 2021): 175–90. http://dx.doi.org/10.25105/mraai.v21i2.9048.
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This study examines the role of the audit committee on audit report lag. The sample in this study was taken from all companies listed on the Indonesia Stock Exchange. The sample selection method using the purposive sampling method. By using multiple regression analysis techniques, it is found that the competence of the audit committee, number of members of the audit committee has a negative effect on the audit report lag. The higher the intensity of the audit committee meeting, the earlier financial reporting supervision occurs. High quality of financial reporting makes the audit period of the financial report audit shorter. The independence of the audit committee does not appear to affects the audit report lag. This is because the object of the examination of the financial statements itself is the annual report. On the other hand, the gender of the female audit committee has a negative effect on the audit report lag. The existence of female gender in the composition of the audit committee plays an important role in shortening the period for completion of audits by independent auditors.Penelitian ini mengkaji tentang peran komite audit terhadap audit report lag. Sampel dalam penelitian ini diambil dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel menggunakan metode purposive sampling. Dengan menggunakan teknik analisis regresi berganda diketahui bahwa kompetensi komite audit, jumlah anggota komite audit berpengaruh negatif terhadap audit report lag. Semakin tinggi intensitas rapat komite audit, maka semakin dini pengawasan pelaporan keuangan terjadi. Kualitas pelaporan keuangan yang tinggi membuat periode audit laporan keuangan menjadi lebih singkat. Independensi komite audit tampaknya tidak mempengaruhi audit report lag. Hal ini dikarenakan objek pemeriksaan laporan keuangan itu sendiri adalah laporan tahunan. Di sisi lain, jenis kelamin komite audit perempuan memiliki pengaruh negatif terhadap lag laporan audit. Keberadaan gender perempuan dalam komposisi komite audit berperan penting dalam mempersingkat jangka waktu penyelesaian audit oleh auditor independen.
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Onulaka, Paul Nnamdi, Moade Fawzi Shubita, and Alan Combs. "Non-audit fees and auditor independence: Nigerian evidence." Managerial Auditing Journal 34, no. 8 (September 2, 2019): 1029–49. http://dx.doi.org/10.1108/maj-06-2017-1576.
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Purpose This study aims to investigate the extent to which the provision of non-audit services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. Design/methodology/approach The study adopts an interpretivist approach. In total, 30 semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ responses was performed. Findings Interpretation of the interview responses indicates that the provision of NAS by audit firms to their audit clients is regarded by auditors as a matter of economic necessity. Nevertheless, it is also perceived as impeding auditors’ independence and increasing the gap between the auditor and public expectations. Practical implications This study contributes to the debate surrounding the need for an independent body to oversee auditing standard setting distinct from the current practice to enhance transparency. Originality/value A qualitative analysis of the nuanced responses obtained from the semi-structured interviews reveals starkly the perceived economic pressures on auditors to accept non-audit work. Moreover, it endorses the regulation to restrict non-audit work in support of a sustainable fee level for an independent audit.
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Putri, Arie Pratania, Ricky Utomo, Yosevin Yovenia, and Ayu Cindi Novika. "Ukuran Perusahaan, Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan Transportasi." E-Jurnal Akuntansi 31, no. 6 (June 26, 2021): 1401. http://dx.doi.org/10.24843/eja.2021.v31.i06.p04.
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The purpose of the study is to analyze the effect of the Size of Company, Audit Committee, Audit Opinion and the Size of Public Accountant Firm on Audit Delay in Transportation Companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 28 companies from 46 populations companies, so that the total of samples in this analysis are 84 data. As the dependent variable (Audit Delay) is dummy variable, logistic regression is used in the research process. The result of this study is that partially the independent variable that has an effect is the Audit Opinion while the Size of Company, the audit committee, and the Size of Public Accountant Firm have no effect. Simultaneously, all independent variables have an overall effect on the dependent variable with a significance level of 0.000.
Keywords: Company Size; Audit Committee; Audit Opinion; KAP size; Delay Audits.
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Senjaya, Melya, and Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality." GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, no. 3 (June 22, 2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).
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Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings - The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty - The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors. Type of Paper: Empirical Keywords: Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee. JEL Classification: M41, M42.
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Rizki, Riri, Husaini Husaini, and Pratana P Midiastuty. "CORPORATE GOVERNANCE INTERNAL DAN KETEPATAN WAKTU LAPORAN KEUANGAN PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." JURNAL FAIRNESS 10, no. 2 (March 31, 2021): 125–34. http://dx.doi.org/10.33369/fairness.v10i2.15259.
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This study aims to examine whether internal corporate governance (the proportion of independence commissioners, board size, independence of audit committees, audit committee financial expertise, audit committee meetings, and audit committee membership) affect the timeliness of financial reporting. This study uses a quantitative approach. Methods of data collection using purposive sampling method. The object of this research is publicly traded non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2015- 2019 period. The timeliness of financial reporting is measured by Audit Report Lag (ARL) and Management Report Lag (MRL). The data obtained in this study were as many as 113 sample companies. The data analysis method of this research is multiple linear regression. The results of the Audit Lag Report shows that the proportion of independent commissioners, audit committee financial expertise, and audit committee meetings affect the Audit Lag report while the size of the board of commissioners, independent audit committee, and audit committee membership has no effect on the Audit Lag Report. In contrast to the results of Management Report Lag shows that independent audit committees and audit committee meetings affect Management Lag Reports while the proportion of independent commissioners, board size, audit committee financial expertise, and audit committee membership has no effect on Lag Management Reports.
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Rizqia, Amelia, and Anies Lastiati. "Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 2021): 14. http://dx.doi.org/10.24198/jaab.v4i1.29642.
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Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations
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Al-Faruqi, Radian Atho'. "PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 1 (February 24, 2020): 25. http://dx.doi.org/10.12928/j.reksa.v7i1.2264.
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The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.
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Chan, Anthony Moung Yin, Guoping Liu, and Jerry Sun. "Independent audit committee members’ board tenure and audit fees." Accounting & Finance 53, no. 4 (June 19, 2012): 1129–47. http://dx.doi.org/10.1111/j.1467-629x.2012.00490.x.
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Larasati, Dyah Ayu, Melinda Cahyaning Ratri, Mohammad Nasih, and Iman Harymawan. "Independent audit committee, risk management committee, and audit fees." Cogent Business & Management 6, no. 1 (January 1, 2019): 1707042. http://dx.doi.org/10.1080/23311975.2019.1707042.
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Yanthi, Ni Putu Desy Cristiana, Dudi Pratomo, and Kurnia Kurnia. "AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT." Jurnal Riset Akuntansi Kontemporer 13, no. 1 (April 25, 2021): 42–50. http://dx.doi.org/10.23969/jrak.v13i1.4312.
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This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.
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Fauzi, Ahmad, and Ach Faqih Supandi. "Perkembangan Audit Syariah Di Indonesia." Jurnal Istiqro 5, no. 1 (January 30, 2019): 24. http://dx.doi.org/10.30739/istiqro.v5i1.339.
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Shari'ah audits, especially in Indonesia, have opportunities in Indonesia with the world's largest Muslim majority population. And the shari'ah audit challenges for future development are better, including (1) regulatory issues such as shari'ah audit standards that are inadequate, the absence of a sharia audit framework and lack of encouragement from the government. (2) Problems of human resources such as the qualifications of shari'ah auditors in accounting and syari'ah are not balanced, the limited number of shari'ah auditors, lack of accountability of shari'ah auditors (DPS) and shari'ah auditors (DPS) are less independent. (3) Audit process problems such as DPS are not yet equipped with sharia audit procedures, Ex-ante and audit ex-poses have not been maximized and the separation of financial audits with sharia audits.
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Momon, Momon, Widarto Rachbini, and Amilin Amilin. "FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA." JURNAL AKUNTANSI 7, no. 2 (March 5, 2020): 85–99. http://dx.doi.org/10.37932/ja.v7i2.48.
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The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
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Indrasari, Anita, Willy Sri Yuliandhari, and Dedik Nur Triyanto. "PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN." Jurnal Akuntansi 20, no. 1 (March 3, 2017): 117. http://dx.doi.org/10.24912/ja.v20i1.79.
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Tujuan penelitain ini adalah untuk membahas tentang pengaruh komisaris independen, komite audit dan financial distress terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia baik secara parsial maupun simultan pada tahun 2005-2014. Penelitian ini dilakukan dengan menggunakan regresi data panel dengan bantuan program komputer Eviews versi 8.0. hasil penelitian secara parsial pada tahun 2005-2014 menunjukkan bahwa hanya komisaris independen yang memiliki pengaruh terhadap integritas laporan keuangan, sementara komite audit dan financial distress tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan secara simultan, variabel komisaris independen, komite audit dan financial distress secara bersama-sama mempunyai pengaruh terhadap integritas laporan keuangan. Disarankan untuk penelitian berikutnya untuk menambah variabel independen baru yang diprediksi dapat berpengaruh terhadap integritas laporan keuangan seperti independensi dan kualitas auditor dan mekanisme good corporate governance.The purpose of this reseach is to examine the influence of independent commissioner, audit committee, and financial distress to integrity of financial statement of property and real estate companies listed in Indonesia Stock Exchange either partially or simultaneously for the years 2005-2014. This research was performed using panel data regression with the help of a computer program Eviews version 8.0. The results of partially for the year 2005-2014, that only independent commissioner which has influence on the integrity of financial statements, while audit committee and financial distress has no effect on integrity of financial statements. While simultaneously independent commissioner, audit committee, and financial distress jointly have a significant impact on integrity of financial statements. Recommendation for next studies to added new independent variables that predicted influence to integrity of financial statements, such as independency and quality auditors and good corporate governance mechanism
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Hamza, Taher, and Nada Mselmi. "Corporate Governance and Equity Prices: The Effect of Board of Directors and Audit Committee Independence." Management international 21, no. 2 (October 16, 2018): 152–64. http://dx.doi.org/10.7202/1052694ar.
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This paper investigates the effect of board and audit committee independence on firm market performance. Using a sample of French listed firms, we find a negative and significant relation between board independence and equity returns. This suggests that appointing more independent directors fails in enhancing firm stock returns. Furthermore, we show that firms with independent audit committees exhibit higher equity returns. We analyze three portfolios sorted by the percentage of independent directors on boards and audit committees using Carhart’s model and find that the portfolio of firms with low board independence and high audit committee independence exhibits the highest abnormal returns. JEL Classification: G34, G11
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Rahmansyah, Ahmad Iskandar, Siti Maria Wardayati, and Muhammad Miqdad. "Audit Committee, Board, and Audit Report Lag." Wiga : Jurnal Penelitian Ilmu Ekonomi 11, no. 1 (April 29, 2021): 19–30. http://dx.doi.org/10.30741/wiga.v11i1.577.
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Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.
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Arismajayanti, Ni Putu Ayu, and I. Ketut Jati. "INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS." Journal of Auditing, Finance, and Forensic Accounting 5, no. 2 (October 19, 2017): 109. http://dx.doi.org/10.21107/jaffa.v5i2.3767.
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<p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.</p>
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Elder, Randal J., and Alfred A. Yebba. "The Introduction of State Regulation and Auditor Retendering in School Districts: Local Audit Market Structure, Audit Pricing, and Internal Controls Reporting." AUDITING: A Journal of Practice & Theory 39, no. 2 (October 5, 2019): 81–115. http://dx.doi.org/10.2308/ajpt-52596.
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SUMMARY Scandals discovered in New York school districts resulted in two legislative acts designed to improve internal control systems and independent audit quality within the State's school district audit market. The legislation requires that audits be awarded through a formal requisitioning process (RFP), including optional rotation, every five years. The Office of the New York State Comptroller auditors also began performing internal control inspections at school districts and performing audit quality inspections of independent auditors. Post-regulation, the audit market became more concentrated, with greater usage of specialist audit firms and fewer small firms. Audit fees and audit report lag increased substantially and specialist auditors began earning a fee premium. We also find a significant increase in internal control exceptions reported by New York school districts and variation in the reporting of control deficiencies by auditor type.
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Nasirpour, Nasim, Mohammad Mehdi Abbasian, and Abbas Ali Pour Aghajan. "Investigating the Effect of Personality Organization, Job Stress and Ego Strength on Audit Quality." Iranian Journal of Psychiatry and Clinical Psychology 28, no. 1 (April 20, 2022): 5. http://dx.doi.org/10.32598/ijpcp.28.1.3788.1.
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Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at least 3 auditors in 2019, which finally constituted 815 people in the statistical population. 261 individuals were selected using random sampling method. For data collection, the standard questionnaires of audit quality, inventory of personality organization (IPO), job stress questionnaire and the Psychosocial Inventory of Ego Strengths (PIES) were used, which were designed based on a five-point Likert scale. Results: The research results showed that the variables of personality organization (0.425) and ego capability (0.222) had a positive and significant effect on the audit quality of auditors of independent audit companies and job stress (-0.505) had a significant and inverse impact on the audit quality of auditors of independent audit companies. Conclusion: The quality of auditors' audits can be predicted according to personality organization, ego strength and job stress of auditors, which can be used in the performance of stock exchange companies as well as other investment companies. The research findings can present new topics in professional associations for training courses.
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Hirvonen-Kari, M., S. Salo, K. Dean, and L. Kivisaari. "Effect of clinical audits of radiation use in one hospital district in finland." Acta Radiologica 50, no. 4 (May 2009): 389–95. http://dx.doi.org/10.1080/02841850902755260.
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Background: A clinical audit is a systematic, independent, and documented process to improve the quality of radiological processes and radiation safety for patients. Purpose: To evaluate the effect of an audit process by comparing the results of two consecutive audits at the same units. Material and Methods: Audits were carried out twice at each imaging unit in the southwest hospital district of Finland: first, at the end of 2003, and again in November 2007. Both evaluations were carried out in a similar way: by interviewing personnel and examining documents, independent experts from other hospital districts ensured that diagnostic medical imaging processes at each unit were carried out according to generally accepted standards for good medical radiological procedures. The results of the consecutive audits were compared in order to analyze the effects of the clinical audits. Results: The use of radiation was in accordance with the requirements and standards of good medical procedures at every audited unit during both evaluations. The list of audit criteria was fulfilled satisfactorily on both occasions at all of the audited units, and clearly better during the second run. In the first audit, the auditors made 80 recommendations for improving diagnostic procedures and, in the second audit, 53 recommendations. During the first audit, most of the recommendations (22/80) concerned instructions in the fundamental practice of examining a patient. During the second audit, most recommendations were in the category of radiation doses. Conclusion: The clinical audit had a positive impact on the practice of work procedures in radiological departments. Most of the recommendations made after the first audit had been taken into consideration by the time of the second audit.
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Wigunani, Theresia Laras. "HOW DO INDEPENDENT AUDITORS DETECT FRAUDULENT FINANCIAL STATEMENTS?" Asia Pacific Fraud Journal 1, no. 2 (July 11, 2016): 301. http://dx.doi.org/10.21532/apfj.001.16.01.02.23.
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(Participatory Observation in Public Accounting Firm “X”) ABSTRACTIndependent auditors have audit risk making them unable to detect material misstatements, especially those caused by fraud. This is because fraud may involve sophisticated, organized, and carefully designed scheme to be covered from the auditors. In addition, the audit risk could also be influenced by the negligence of the auditors, such as the audit that is not according to auditing standard, having no professional skepticism, and the inadequacy of training and audit experience. The objective of the research is to analyze whether the independent auditors perform a good audit planningand have a professional skepticism and audit experience to be able to detect fraudulent financial statement in the company in order to obtain a reasonable assurance. This research uses qualitative approach using participatory observation on 1 object, Public Accounting Firm (KAP) “X”, the only big four-audit firm that has a branch office in Surabaya. The research findings indicate that the audit team performs good audit planning, has professional skepticism and audit experience, can detect fraudulent financial statements.
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Herda, David N., and Herbert W. Snyder. "Independent Audits of Conflict Minerals Reports." Current Issues in Auditing 7, no. 2 (November 1, 2013): A24—A32. http://dx.doi.org/10.2308/ciia-50582.
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SUMMARY There has been an increasing international focus on “conflict minerals,” which are sourced from mines in Central Africa and believed to benefit armed groups that engage in serious human rights abuses. In August 2012, the U.S. Securities and Exchange Commission (SEC 2012) issued a final rule (Release No. 34-67716) related to implementing new disclosures required by the Dodd-Frank Act that are aimed at dissuading publicly-traded companies from engaging in trade that supports conflict minerals. Beginning in 2014, many publicly traded companies will be required to issue Conflict Minerals Reports, and have the reports independently assured. For the first time, there is an SEC audit requirement for corporate social responsibility information. Significant uncertainty surrounds the nature of the requisite audit procedures and the form and content of the audit reports themselves. For example, issuers have the option of engaging auditors for either an attestation engagement or a performance audit. We summarize the SEC's final rule, with particular focus on the audit requirement, and discuss some challenges that audit firms face.
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Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (May 19, 2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.
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Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing.
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Marfiana, Rina. "Pengaruh Pengendalian Audit Internal dan Independensi Auditor terhadap Pencegahan Kecurangan." Jurnal Bisnis, Manajemen, dan Ekonomi 1, no. 3 (January 31, 2021): 26–40. http://dx.doi.org/10.47747/jbme.v1i3.148.
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The objective of the study is to determine whether internal audit control and auditor independence affect corruption prevention at PT. Bank Sumsel Babel, either partially or simultaneously, As well as to know what is the most influencial variable in preventing corruption. The study used a population with a total of 135 respondents. The data collection technique used was by distributing questionnaires and the data was processed by using SPSS version 20. The independent variables used in the study were internal audit control and auditor independence, while corruption prevention was the dependent variable. The results of the study indicate that partially, the variable of internal audit control and auditor independence have a significant effect to corruption prevention. The study explained that the independent variable has a significant effect towards the dependent variable. Penelitian ini bertujuan untuk mengetahui apakah pengendalian audit internal dan indenpendensi auditor berpengaruh terhadap pencegahan kecurangan pada PT. Bank Sumsel Babel, baik secara parsial maupun simultan. Serta mengetahui variabel manakah yang paling mempengaruhiterhadap pencegahan kecurangan. Penelitian ini menggunakan populasi dengan jumlah responden sebanyak 135 responden. Teknik pengumpulan data yang digunakan adalah menyebarkan kuesioner dan data diolah menggunakan SPSS versi 20 Variable independen yang digunakan dalam penelitian ini adalah pengendalian audit internal dan independensi auditor sementara pencegahan kecurangan sebagai variable dependen. Hasil penelitian ini menunjukkan bahwa secara parsial, variable pengendalian audit internal dan independensi auditor berpengaruh signifikan terhadap pencegahan kecurangan. Pada penelitian ini menjelaskan bahwa variable independen berpengaruh secara signifikan terhadap variable dependen.
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Dantas, José Alves, and Otavio Ribeiro de Medeiros. "Quality Determinants of Independent Audits of Banks." Revista Contabilidade & Finanças 26, no. 67 (January 27, 2015): 43–56. http://dx.doi.org/10.1590/1808-057x201400030.
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Since DeAngelo's study (1981) on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of the Loan Loss Provision (LLP) - tests were performed based on the quarterly information of commercial and multipleservice banks and savings banks from 2001 to 2012. Empirical tests have shown that the quality of audit work has several types of relationships as follows: negative with the client importance level for the auditor; negative with the works after the sixth year of the contract; positive with the establishment of the Audit Committee by the banks; positive with the judgment of punitive administrative proceedings against independent auditors; and positive with the level of rigor of the regulatory environment. Of the tested hypotheses, three were not confirmed empirically. The first hypothesis predicted an association between audit quality and the auditor degree of specialization in the banking industry. The second hypothesis predicted that audit quality would be negatively correlated with the degree of concentration of audit activity within the National Financial System (Sistema Financeiro Nacional - SFN). The third hypothesis predicted that audit quality would be lower when the auditorclient relationship is of a short term. The results of the study contribute to the debate concerning the role of auditors in the transparency and solidity of the financial system, including their role as a complementary or auxiliary supervisor.
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Siregar, Muhammad Ichsan, Anisa Listya, Ruth Samantha Hamzah, Nur Khamisah, and Abdullah Saggaf. "AN EMPIRICAL STUDY ON QUALITY OF PUBLIC ACCOUNTING FIRMS IN PALEMBANG." Jurnal Keuangan dan Bisnis 19, no. 1 (March 12, 2021): 105–13. http://dx.doi.org/10.32524/jkb.v19i1.152.
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The purpose of the study is to analyse the influence of quality of auditors in particular the competency and independency toward audit quality on Public Accounting Firms across Palembang, Indonesia. This is a quantitative study which employed classic assumption and multiple regression as the analysis method. The samples were obtained by purposive sampling method. We used terms of competency and independency to represent the quality of auditors as independent variables. Further, we identify the association of these independent variables toward audit quality. The result shows that competency and independency simultaneously affect audit quality. Furthermore, it was revealed that competency partially affects audit quality and independency has no significant effect toward audit quality in contrast.
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Hollingsworth, Kathryn, Fidelma White, and Ian Harden. "Audit, accountability and independence: the role of the Audit Commission." Legal Studies 18, no. 1 (March 1998): 78–100. http://dx.doi.org/10.1111/j.1748-121x.1998.tb00070.x.
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The role of independent institutions, the relationship between independence and accountability, and the meaning and significance of these concepts in terms of democratic ideals, are issues that constitutional analysis of modem government can hardly avoid. The institutions and practice of government audit provide concrete illustrations of the complexities and dilemmas involved in such analysis.Auditors themselves conventionally distinguish internal from external audit. A widely accepted definition is that external audit means the examination of accounts and other activities, conducted from outside an organisation by an independent review body for the purpose of holding managers to account. In contrast, internal audit takes place within an organisation, to review accounting and other operations as a service to management. An internal audit unit normally operates separately from those within the organisation who are responsible for the activities under review.
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Magilke, Matthew J., Brian W. Mayhew, and Joel E. Pike. "Are Independent Audit Committee Members Objective? Experimental Evidence." Accounting Review 84, no. 6 (November 1, 2009): 1959–81. http://dx.doi.org/10.2308/accr.2009.84.6.1959.
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ABSTRACT: We use experimental markets to examine stock-based compensation's impact on the objectivity of participants serving as audit committee members.We compare audit committee member reporting objectivity under three regimes: no stock-based compensation, stock-based compensation linked to current shareholders, and stock-based compensation linked to future shareholders. Our experiments show that student participants serving as audit committee members prefer biased reporting when compensated with stock-based compensation. Audit committee members compensated with current stock-based compensation prefer aggressive reporting, and audit committee members compensated with future stock-based compensation prefer overly conservative reporting. We find that audit committee members who do not receive stock-based compensation are the most objective. Our study suggests that stock-based compensation impacts audit committee member preferences for biased reporting, suggesting the need for additional research in this area.
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Falikhatun, Falikhatun, Devi Mulia Kumalasari, and Anis Wijayanto. "CORPORATE GOVERNANCE AND FIRM VALUE." Stability: Journal of Management and Business 3, no. 2 (December 31, 2020): 1–7. http://dx.doi.org/10.26877/sta.v3i2.7776.
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AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite audit tidak berpengaruh terhadap firm value, tetapi komisaris independen, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap firm value Saran yang peneliti usulkan yaitu sampel penelitian yang digunakan lebih banyak pada seluruh sektor industri, sehingga didapatkan sampel yang lebih kompehensif dan akurat, menggunakan proksi lain yang lebih mempengaruhi firm value .Kata Kunci : Komite Audite; Tata kelola perusahaan; Jajaran direktur; Nilai Perusahaan; Komisaris Independen.AbstractThe purpose of this study is to obtain empirical evidence about the influence of Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 316 companies. Data analysis used multiple linear regression. The results show that Corporate Governance which is proxied by independent commissioner and board of directors have positive effect on firm value, while audit committee has no effect on firm value, but independent commissioner, board of directors and audit committee together influence firm value. The suggestion that the researcher propose is the research sample that is used more in all industry sectors, to obtain a comprehensive and more accurate sample, using other proxions that further affect firm values.Keywords : Audite Committee; Corporate Governance; Board of Directors; Firm Value; Independent Commissior.
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Lee, Ho Young, Vivek Mande, and Richard Ortman. "The Effect of Audit Committee and Board of Director Independence on Auditor Resignation." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 131–46. http://dx.doi.org/10.2308/aud.2004.23.2.131.
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This study examines the relationship between audit committee and board independence and auditor resignations. Independent audit committee and board members, who are concerned about incurring legal liability and harming their reputations, support the external auditors in accomplishing their assurance duties. We use a logit model to compare audit committee and board independence between two types of auditor switches: 190 auditor-initiated switches versus 190 matched client-initiated switches during the time period 1996 to 2000. Our results show that audit committee and board of director independence are both negatively associated with the likelihood of an auditor resignation. Our results also show that audit committee independence is positively related to the quality of the firm's successor auditor. This suggests that independent audit committees also play a mitigating role in reducing the negative consequences associated with an auditor resignation.
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Nkemjika, Ogujiofor Magnus, Anichebe Alphonsus Sunday, and Ozuomba Chidinma Nwamaka. "Audit Quality, Abnormal Audit Fee and Auditor Attributes." International Journal of Management Excellence 8, no. 3 (April 30, 2017): 973–84. http://dx.doi.org/10.17722/ijme.v8i3.895.
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The study aimed at finding the relationship between audit quality, abnormal audit fee and auditor attributes. The study employed ordinary least square regression technique to analyze the relationship between the dependent and independent variable. Samples of fourteen banks were selected using judgmental sampling technique. The results reveal the existence of positive relationship between abnormal audit fee and audit quality at 5%. Second, the influence of auditor independence on quality appears to also be positive and significant at 5%. Third, the effect of Auditor tenure on audit quality appears to be positive and insignificant at 5%. The study recommended that apex bank should ensure that all factors that hamper auditor independence should be removed unduly long auditor tenure should be discouraged to avoid over familiarity of auditor with the client.
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Tanujaya, Kennardi, and Verent Verent. "Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." Global Financial Accounting Journal 4, no. 2 (October 31, 2020): 100. http://dx.doi.org/10.37253/gfa.v4i2.1233.
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This study is aimed to analyze audit quality and corporate governance towards earning management. The independent variables used in this study are auditor size, specialist audit, tenure audit, ownership concentration, internal ownership, family ownership, institutional ownership, the board size, independent directors, and board activity. Meanwhile, leverage, company size, and operational cash flow are used as control variables in this study. Earning management is the dependent variable measured using discretionary accruals. This study has a sample of 360 companies listed on the Indonesia Stock Exchange within the 2014-2018 periods. Samples are analyzed using a purposive sampling method and there are 1,672 observational data examined in this study. Data are tested by applying the panel regression method.
The research concluded that independent variables which include specialist audits, ownership concentration, internal ownership, and institutional ownership do not significantly influence profit management. While results of the independent variables which include auditor size, audit tenure, family ownership, the board size, independent directors, and board activity are variables that have a significant positive relationship. Control variables that include leverage, company size, and operating cash flow have a significant effect on earning management that opposed the independent variable, which is significantly negative.
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Hendi, Hendi, and Desiana Desiana. "PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Benefita 1, no. 1 (February 28, 2019): 1. http://dx.doi.org/10.22216/jbe.v1i1.3811.
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<p><em>The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an independent person who audits the company's financial statements in order to produce a quality independent auditor's report and provides an independent auditor's report that can provide information to stakeholders and company management. This study used 20 state-owned enterprises listed on the Indonesia Stock Exchange, which were selected by purposive sampling method. The selected companies report annual reports during 2013 to 2017. Based on the results of the study, the samples that met the study criteria were 98 samples. The results of this study indicate that audit fees have a significant positive effect on the selection of external auditors while the audit of tenure and rotation of public accountants has no significant effect on the selection of external auditors.</em></p><p><em><br /></em></p><p>Tujuan suatu audit adalah untuk meningkatkan tingkat keyakinan pengguna laporan keuangan yang dicapai melalui pernyataan suatu opini oleh auditor. Pemilihan auditor eksternal diartikan sebagai suatu proses memilih seseorang independen yang mengaudit laporan keuangan perusahaan agar menghasilkan laporan auditor independen yang berkualitas dan menyediakan laporan auditor independen yang dapat memberikan informasi bagi para pemangku kepentingan dan pihak manajemen perusahaan. Penelitian ini menggunakan 20 perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia, yang dipilih dengan metode <em>purposive sampling</em>. Perusahaan yang dipilih melaporkan laporan tahunan selama tahun 2013 sampai dengan 2017. Berdasarkan hasil penelitian, sampel yang memenuhi kriteria penelitian adalah 98 sampel. Hasil dari penelitian ini menunjukkan bahwa biaya audit berpengaruh signifikan positif terhadap pemilihan auditor eksternal sedangkan audit <em>tenure</em> dan rotasi akuntan publik tidak berpengaruh signifikan terhadap pemilihan auditor eksternal. </p>
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Ubaidillah, Moh. "Tax Avoidance: Good Corporate Governance." Owner 5, no. 1 (January 21, 2021): 152–63. http://dx.doi.org/10.33395/owner.v5i1.311.
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Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.
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Parekh, Bhikhu. "A political audit of independent India." Round Table 90, no. 362 (October 2001): 701–9. http://dx.doi.org/10.1080/00358530120087387.
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Riani, Riani, and Sepky Mardian. "Dinamika Kualitas Audit Di Perbankan Syariah Di Indonesia." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 5, no. 2 (March 5, 2019): 177–94. http://dx.doi.org/10.35836/jakis.v5i2.21.
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This study discusses and understands the competence and independence of auditors on audit quality in sharia banking in Indonesia. While in the discussion the authors analyze the things that are deemed related to the competence and independent audit of auditor tenure or rotation seen through two post-KMK regime and post Act No. 5, Audit firm reputation by looking at audit firm size, audit fees, and auditor competencies determined through background education, certification, experience of work, and frequency of training that followed. The result of the research shows that the limitation of audit tenure does not decrease the quality of audit in sharia banking, the dynamics of audit quality is formed from independent relationship and auditor competence depends on the maximum level of audit
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Pangaribuan, Hisar, Jenny Sihombing, Oluwatoyin Muse Johnson Popoola, and Adminar M. N. Sinaga. "An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership." Indian-Pacific Journal of Accounting and Finance 3, no. 2 (April 1, 2019): 52–67. http://dx.doi.org/10.52962/ipjaf.2019.3.2.68.
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This study examined the interaction effect of firm size on the impact of the independent board, independent audit committee, institutional ownership and voluntary disclosure. The study also explored the direct impact on the association between firm size, independent board, independent audit committee, institutional ownership and voluntary disclosure. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of an observational study. Hypotheses developed are tested with the partial least square – structural equation modelling (PLS-SEM) methodology, and the results subsequently interpreted. The results of the study revealed a positive and significant relationship between the independent board, independent audit committee, institutional ownership and firm size on voluntary disclosure in the Indonesia Stock Exchange listed banking companies. It also found that firm size, as a moderating variable, affects institutional ownership on voluntary disclosure. The existence of an independent audit committee aims at increasing the rate of voluntary disclosure in companies. Similarly, the impact of institutional ownership on voluntary disclosure has a consequence on management performance and commitment to enhance complete disclosure of information to the general public and users of financial statements for informed decision making in large companies.
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Sun, Jerry, George Lan, and Guoping Liu. "Independent audit committee characteristics and real earnings management." Managerial Auditing Journal 29, no. 2 (February 3, 2014): 153–72. http://dx.doi.org/10.1108/maj-05-2013-0865.
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Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US firms with stronger incentives to undertake real earnings management are selected as a sample. Regressions are run for the empirical analyses. Findings – It is found that audit committee members' additional directorships are positively associated with real earnings management measured by abnormal cash flows from operations, abnormal discretionary expenses and abnormal production costs, suggesting that audit committees with high additional directorships are less effective in constraining real earnings management. The findings are consistent with the notion that audit committee members' busyness impairs their monitoring effectiveness. Originality/value – This study extends the extant research on audit committees' oversight of real earnings management by using refined research design and updated data. This study also provides further evidence on how audit committee members' additional directorships affect their ability to oversee both accrual and real earnings management.