Apakah Good Corporate Governance dan Kualitas Audit Berperan Dalam Memoderasi Hubungan Manajemen Laba dan Return Saham

Penelitian ini bertujuan untuk menguji aturan Good Corporate Governance dan kualitas audit dalam memoderasi hubungan antara manajemen laba dan return saham. Untuk memenuhi tujuan penelitian ini, Jones yang dimodifikasi cross-sectional digunakan untuk mengukur manajemen laba melalui ketergantungan pada akural diskresioner sebagai bukti praktik manjemen laba dan menggunakan pengembalian aktual untuk mengukur pengembalian saham. Data sekunder dari Bursa Efek Indonesia digunakan dalam penelitian dengan sampel sebanyak 258 perusahaan manufaktur dengan menggunakan metode purposive sampling. Untuk pengumpulan data dan pengujian hipotesis melalui laporan keuangan perusahaan dalam penelitian ini, penelitian ini menggunakan program Statitiscal Package for Social Sciences (SPSS) untuk menguji hipotesis. Berdasarkan hasil uji statistik menunjukan bahwa terdapat hubungan yang positif dan signifikan antara manajemen laba dengan return saham dan menunjukan bahwa kepemilikan manajerial dan kualitas audit memoderasi hubungan antara manajemen laba dan return saham. Penelitian ini diharapkan dapat memberikan kontribusi terhadap praktik governance melalui hasil pengujian hubungan antara kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen terhadap return saham. Keywords : Good Corporate Governance, kualitas audit, manajemen laba, return saham

The role of financial distress and fraudulent financial reporting: A mediation effect testing

Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent.Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 comprised the study's population. One hundred-four companies comprised the entire sample, which was chosen using purposive sampling. The approach employed in this study was partial least squares (PLS)-SEM.Research findings: The results of this study found that financial targets and audit quality significantly affected financial distress. Financial distress had a significant effect on fraudulent financial reporting. Financial targets and audit quality had no significant effect on fraudulent financial reporting. Furthermore, audit quality significantly affected fraudulent financial reporting through financial distress. Financial targets did not significantly influence fraudulent financial reporting through financial distress.Theoretical contribution/Originality: This study provides literature on the role of financial conditions and good corporate governance in preventing fraudulent financial reporting in banking companies. This study can be an insight for practitioners and academics in Indonesia and internationally. Apart from that, this study contributes to the literature on the occurrence of fraudulent financial statements mediated by financial distress, which is not widely discussed, specifically in the context of the banking industry in developing countries.Practitioner/Policy implication: The practical implication in this research is the importance for investors and creditors to be more vigilant and pay attention to corporate governance and financial conditions to reduce errors in decisions based on financial reports. In addition, the strength of good corporate governance indicates that the supervision carried out by management will take the information conveyed to stakeholders free from material misstatement so that the implementation of good corporate governance can prevent fraud. Research limitation/Implication: This study exclusively includes companies in the banking sector listed on the Indonesia Stock Exchange (BEI) between 2017 and 2020. Out of 46 companies, only 26 may be used as research objects according to the purposive sampling method

DETERMINASI PENGUNGKAPAN KEY AUDIT MATTERS DI INDONESIA: BUKTI DARI INDEKS KOMPAS100: DETERMINATION OF DISCLOSURE OF KEY AUDIT MATTERS IN INDONESIA: EVIDENCE FROM THE COMPASS100 INDEX

This study examines the relationship between audit committee, financial industry, audit firm, firm size to key audit matters (KAM) in Indonesia. A disclosure index approach is employed from the International Standard on Auditing (ISA) 701 and a regression run on a population of Kompas100 Index for the first implementation year in 2022. The hypothesis was assessed utilizing the Multiple Linear Statistical Test, with the analysis performed at a significance level of 0.05. The results of regression analysis indicate that the size of audit committee significantly influences KAM disclosures. A statistically insignificant relationship was found between the financial industry, audit firm, firm size and KAM. The research acknowledges the existence of a positive and statistically significant correlation between the characteristics of the audit committee, financial industry, choice of audit firm, firm size, and the disclosure of KAM within the country. This study also reports the empirical results of the first-time implementation of KAM, such as auditor market share, as well as the number of KAM topics disclosed. The results revealed that the number of reported KAM in Indonesia is significantly lower compared to neighboring countries such as Singapore. Regulatory bodies in Indonesia, could conduct further analysis to determine whether the current enhancement auditor's report is adequate and meets investor expectations. This research improves our understanding of the extent of KAM disclosure and the specific factors in Indonesia, thereby improving the knowledge of policymakers and decision-makers regarding KAM disclosure in audit reports

PERAN AUDITOR TERHADAP PRAKTIK EARNINGS MANIPULATION DI KALANGAN PERUSAHAAN LQ45

Using the analysis of fraud theory developed by Reskino (2022), this study examines the relationship between employee diff, the big 4 auditors, auditor switching, the ethnic composition of directors on the board, and the ethnic composition of the audit committee on earnings manipulation. 55 samples of company data that were consistently included in the IDX LQ45 list from the Indonesia Stock Exchange (IDX) were used with the purposive sampling method. Using the Modified Jones Model with ROA which is believed to produce a higher adjusted R2 than the Modified Jones Model. The results of the research show that earnings manipulation that earnings manipulation still occurs within the company in the presence or absence of employee diff, auditor switching, Indonesian national board of directors and audit committee. However, the role of the big 4 auditors can reduce earnings manipulation. This research implies that it is hoped that regulators can issue regulations regarding disclosing more non-financial measures in financial statements so that users of financial reports can directly compare financial and non-financial measures. By knowing non-financial indicators in LQ45 companies, it is hoped that they conciseness make appropriate policies to mitigate risk in LQ45 companies

REMOTE AUDIT: BAGAIMANA PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE MEMPENGARUHI KUALITAS AUDIT DI SEKTOR KELAPA SAWIT: REMOTE AUDIT: HOW DO AUDITOR EXPERIENCE AND TIME BUDGET PRESSURE INFLUENCE AUDIT QUALITY IN THE PALM PALM SECTOR

This research seeks to explore various factors that influence audit quality within the Public Accounting Firm (PAF). This study specifically focuses on the impact of work experience, time budget pressure , and the moderating effect of remote auditing on audit quality. To achieve this goal, a quantitative approach was carefully applied, using a carefully selected sample of 100 auditors from DKI Jakarta through a purposive sampling method. Intricate relationships between variables are revealed with the help of advanced Structural Equation Modeling (SEM) and PLS analysis techniques. The main of this study, work experience and time budget pressure , both show a positive influence on audit quality, underscoring their importance in ensuring high-quality audits. By highlighting the importance of work experience and appropriate time allocation, these findings underscore the importance of KAPs prioritizing the location and retention of experienced auditors while ensuring adequate time allocation for audit completion. Additionally, the absence of a moderating effect of remote auditing suggests that companies have the potential to implement remote work arrangements without compromising audit quality, provided experienced auditors are assigned and appropriate time management practices are diligently adhered to

Kajian Empiris Internet Financial Reporting dan Praktek Pengungkapan

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company\u27s financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building constructio

The Effect of Corporate Governance on Earnings Quality with Surplus Free Cash Flow as Moderating Variable

The research aims to obtain emperical evidence about the effect of corporate governance (independent commissioner’s, CEO duality of commissioner’s and audit committee independent) on earnings quality proxied by representational faithfulness and moderated by Surplus Free Cash Flow The sample of this research are property, real estate and building construction companies listed on Indonesia Stock Exchange (IDX) in 2010 to 2012 periods. The number of companies in this research were 25 companies with 3 years observation. Based on purposive sampling method, final sample total is 75 companies. The data analysis methods uses multiple regressions and moderate regressions analysis (MRA). The results of these research from multiple regressions indicate that independent commissioner’s and CEO duality of commissioner’s has significant effect on earnings quality. On the other hand, audit committee independent haven’t significant effect on earnings quality. And The results of these research from moderate regressions analysis indicate that all variables off corporate governance are moderate by surplus free cash flow hasn’t significant effect on earnings quality. Keywords: representational faithfulness, earnings quality, surplus free cash flow, independent commissioner, CEO duality board of commissioner, independent audit committe