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Anwar, A. Syaiful Hidayat
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Economics, Econometrics & Finance

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KUALITAS AUDIT: SEBUAH META ANALISIS Arianiestasya, Rifzita Vinda; Ulum, Ihyaul; Anwar, A. Syaiful Hidayat
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.569 KB) | DOI: 10.22219/jrak.v5i2.5149

Abstract

This study aims to describe state of the art and measurement the audit quality from 1981 to2014. The research method used is meta-analysis and audit quality as the unit analysis in thisstudy. Data collection techniques with engineering documentation by gathers previous studiesabout audit quality.The result of this research shows that the study of audit quality began since 1981 and has beencontinued untill 2014. Meanwhile, indicator of audit quality measurement began with using thenumber of clients on research conducted by DeAngelo (1981). The initial period of the 1990’s byCopley (1991) using the measure indicators size of firm and fee audit. Subsequent developments carried out by Christiawan (2002) using measurement indicator of competence and independence. For measurement indicators most widely used is the size of KAP.Keywords: Audit Quality, Measurement Indicators, Meta Analysis, State of The Art
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTERNET BASED CORPORATE GOVERNANCE DISCLOSURE PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hardianto, Jalasena Putra; Ulum, Ihyaul; Anwar, A. Syaiful Hidayat
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.044 KB) | DOI: 10.22219/jrak.v6i2.07

Abstract

This study aims to knowing the determinants of internet based corporate governance disclosureby Indonesian Banking Companies Listed. Internet based corporate governance disclosure usedan dependent variable and measured using 22 aspect that disclosure on official website. Size ofCompanies, Age of Companies Listed, and Dispertion Ownership used an independent variable.Size of Company measured using Log of Total Asset. Age Of companies Listed measured usingdifference of date companies listed minus date of research. Dispertion ownership measuredusing ownership of stock e”5%. Analysis techniques data using WarpPLS 3.0. This study foundSize of Companies positively and significantly effect to IBCGD. Age of Companies Listed andDispertion Ownership haven’t effect to IBCGD.Ke ywords: Internet Based Corporate Governance Disclosure (IBCGD), Size of Companies,Age of Companies Listed, Dispertion Ownership
Co-Authors Arianiestasya, Rifzita Vinda Hardianto, Jalasena Putra Ihyaul Ulum