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Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

This study aims to examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.

PENGARUH RISIKO KREDIT, RISIKO SOLVABILITAS DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN SERTA IMPLIKASINYA TERHADAP KUALITAS LABA Ritonga, Pardomuan
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 1 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i1.1495

Abstract- This research aims to analyzethe influence of financial risk i.e. credit and solvency risk as long as audit quality on the firm's profitability and implications with earnings quality. This type of research is quantitative. The research population is sub-sectors of general insurance listed in the Indonesia Stock Exchange in 2014-2018. The sampling method using purposive sampling technique is counted 10 companies. The method of analysis using linear regression analysis and sobel test. These results indicate that financial risk has significant effect simultaneously on the profitability of firms as long as financial risk and audit quality has no significant effect simultaneously on the earnings quality. The partial test results showed that solvency risk and audit quality have a negative effect while credit risk has no significant effect to the profitability of firms. However, credit and solvency risk as long as audit quality have no indirect effect to the earnings quality through profitability of firms. Keywords: solvency risk, profitability of firms, earnings quality value

Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Kualitas Laporan Keuangan Imron Ritonga, Muhammad; Ermian Challen, Auliffi; Ritonga, Pardomuan
GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i8.3038

This study aims to examine the effect of the board of commissioners as measured by the size of the board of commissioners and independent commissioners and the audit committee as measured by the size of the audit committee, audit committee meetings, and audit committee expertise on the quality of financial statements partially. The research method used is quantitative research method, using secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample used was 22 companies. The method used is purposive sampling method. The analysis method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the size of the board of commissioners has no effect on the quality of financial statements, independent commissioners have no effect on the quality of financial statements, the size of the audit committee has a positive effect on the quality of financial statements, audit committee meetings have no effect on the quality of financial statements, and audit committee expertise has no effect on the quality of financial statements.

TRANSPARANSI DAN AKUNTABILITAS: PERAN AUDIT DALAM MENINGKATKAN KEPERCAYAAN STAKEHOLDER Ritonga, Pardomuan
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 2 (2024): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i2.2004

ABSTRAKTransparansi dan akuntabilitas menjadi dua pilar utama yang menentukan keberhasilan dan keberlanjutan sebuah organisasi. Penelitian ini bertujuan untuk menganalisis peran audit dalam meningkatkan transparansi dan akuntabilitas organisasi, serta dampaknya terhadap kepercayaan stakeholder. Metode yang digunakan dalam penelitian ini adalah Systematic Literature Review. Penelitian ini secara sistematis mengumpulkan dan menganalisis literatur yang relevan untuk mengeksplorasi bagaimana audit dapat memperkuat kepercayaan stakeholder melalui peningkatan keterbukaan informasi dan tanggung jawab manajerial. Teknik analisis yang diterapkan meliputi analisis tematik untuk mengidentifikasi dan mengorganisir tema-tema utama dari data yang terkumpul, serta meta-analisis untuk mengevaluasi dan menggabungkan hasil dari studi-studi terkait. Hasil penelitian menunjukkan bahwa audit membantu mengidentifikasi kelemahan dalam sistem kontrol internal, mengevaluasi kepatuhan terhadap kebijakan dan prosedur yang berlaku serta menyediakan informasi yang akurat dan relevan sehingga meningkatkan kepercayaan stakeholder. Saran untuk penelitian lebih lanjut mencakup studi lintas-sektoral dan analisis perbandingan antar negara untuk memahami perbedaan dalam implementasi audit. Penelitian ini memberikan wawasan yang penting tentang bagaimana audit dapat menjadi alat yang efektif dalam membangun kepercayaan dan meningkatkan kinerja organisasi secara keseluruhan.Kata Kunci: Transparansi, Akuntabilitas, Peran Audit, Kepercayaan, StakeholderABSTRACTTransparency and accountability are the two main pillars that determine the success and sustainability of an organisation. This study aims to analyse the role of audit in improving organisational transparency and accountability, and its impact on stakeholder trust. The method used in this research is Systematic Literature Review. This research systematically collects and analyses relevant literature to explore how audit can strengthen stakeholder trust through increased information disclosure and managerial responsibility. The analytical techniques applied include thematic analysis to identify and organise key themes from the collected data, as well as meta-analysis to evaluate and combine results from related studies. The results showed that audits help identify weaknesses in the internal control system, evaluate compliance with applicable policies and procedures and provide accurate and relevant information that increases stakeholder confidence. Suggestions for further research include cross-sectoral studies and comparative analyses across countries to understand differences in audit implementation. This research provides important insights into how auditing can be an effective tool in building trust and improving overall organisational performance.Keyword: Transparency, Accountability, Audit Role, Trust, Stakeholders

The Dynamics of Management Accounting Control in Responding to Contemporary Business Environment Uncertainty Silaban, Barnabas Tridig; Afrianto, Raenal; Ritonga, Pardomuan
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2026): Juli-September, Social Innovation and Community Participation for Inclusive and
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/xrjrxa27

The changing contemporary business environment characterized by market, technology, and regulatory uncertainty requires companies to have an adaptive and responsive management accounting control system. The organization's inability to adjust the control system can have an impact on the decline in decision-making effectiveness and organizational performance. This study aims to analyze the dynamics of the management accounting control system in responding to the uncertainty of the business environment in manufacturing companies in the food and beverage sector in the city of Bandung, West Java. This study uses a quantitative approach with a survey method. Primary data was collected through a questionnaire distributed to 70 respondents consisting of financial managers, heads or accounting staff, and financial supervisors in 20 companies. Data analysis was carried out using descriptive statistics and linear regression to test the influence of business environment uncertainty on the management accounting control system. The results of the study show that the uncertainty of the business environment has a positive and significant effect on the implementation of management accounting control systems, which is reflected in the increase in the use of budgeting, performance measurement, cost control, and utilization of management accounting information. These findings indicate that companies tend to strengthen accounting control mechanisms in response to unstable environmental dynamics. This research makes a practical contribution to management in designing a more adaptive accounting control system and enriches the empirical study of management accounting in the context of business environment uncertainty.

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