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All Journal Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Journal of Sustainable Community Development (JSCD)
Purba, Golrida Karyawati
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Testing the audit quality of female audit partners: Empirical findings from Thailand Hadisurja, Andrea Chrysanti; Herusetya, Antonius; Purba, Golrida Karyawati
Journal of Accounting and Investment Vol 25, No 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21413

Abstract

Research aims: The annual increase in the number of female auditors in partner positions has been particularly pronounced in Southeast Asian countries, with Thailand being a notable example. This study, thus, investigates the quality of female audit partners compared to male audit partners in terms of how clients manage earnings.Design/Methodology/Approach: The researchers hand-collected gender data of audit partners from the audit reports of all listed firms on the Stock Exchange of Thailand and obtained 424 firm-year observations. The researchers applied two models to test the hypotheses, using cross-sectional time-series OLS and logistic regression data analyses. The researchers also performed additional analyses and robustness checks to support the main tests.Research findings: The study revealed no substantial disparity in the female and male auditors’ quality at the partner levels, as measured by accrual earnings management and earnings distribution approaches. The findings indicate that female and male audit partners have similar audit quality in preventing earnings management and earnings benchmark likelihood. The study adds to the existing research in East (Southeast) Asia, showing that female partners in these countries have audit quality that is at least comparable to male partners.Theoretical contribution/Originality: The researchers extend prior studies on the behavior distinction in audit quality of the auditor gender at the partner level, which is under-researched in Southeast Asia.Practitioner/Policy implication: The study has important implications for stakeholders and standard-setters to keep strengthening female leadership in the auditing industry and promoting higher gender parity in the growing industry of the future.
EMPOWERING RURAL ENTREPRENEURSHIP THROUGH MOTIVATION, TRAINING, AND HEXAHELIX SYNERGY Purba, Golrida Karyawati; Suk, KIm Sung; Sembel, Jacquelinda Sandra
Journal of Sustainable Community Development (JSCD) Vol. 6 No. 2 (2024): Journal of Sustainable Community Development
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/jscd.v6i2.122

Abstract

This community empowerment program aims to foster rural entrepreneurship using a motivational, training and synergy approach. This program is carried out in Pabuaran village, Gunung Sindur subdistrict, Bogor district, centered in Cikoleang. Motivational approaches are carried out formally and informally throughout the program. Enhancing entrepreneurial competence is carried out by providing training such as marketing, financial management and small business bookkeeping. To evaluate participants' entrepreneurial competence, this program assigns participants to prepare a business plan of interest. The entrepreneurial foster program has effectively increased entrepreneurial competence and synergy among entrepreneurial group members. An entrepreneurial group called Tunas CIkoleang was formed as a result of program implementation. Findings during program implementation conclude the importance of social capital, namely the strength of social relationships in fostering entrepreneurship in rural areas. Synergy is one of the factors that determines the success of community empowerment programs.
Testing the audit quality of female audit partners: Empirical findings from Thailand Hadisurja, Andrea Chrysanti; Herusetya, Antonius; Purba, Golrida Karyawati
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21413

Abstract

Research aims: The annual increase in the number of female auditors in partner positions has been particularly pronounced in Southeast Asian countries, with Thailand being a notable example. This study, thus, investigates the quality of female audit partners compared to male audit partners in terms of how clients manage earnings.Design/Methodology/Approach: The researchers hand-collected gender data of audit partners from the audit reports of all listed firms on the Stock Exchange of Thailand and obtained 424 firm-year observations. The researchers applied two models to test the hypotheses, using cross-sectional time-series OLS and logistic regression data analyses. The researchers also performed additional analyses and robustness checks to support the main tests.Research findings: The study revealed no substantial disparity in the female and male auditors’ quality at the partner levels, as measured by accrual earnings management and earnings distribution approaches. The findings indicate that female and male audit partners have similar audit quality in preventing earnings management and earnings benchmark likelihood. The study adds to the existing research in East (Southeast) Asia, showing that female partners in these countries have audit quality that is at least comparable to male partners.Theoretical contribution/Originality: The researchers extend prior studies on the behavior distinction in audit quality of the auditor gender at the partner level, which is under-researched in Southeast Asia.Practitioner/Policy implication: The study has important implications for stakeholders and standard-setters to keep strengthening female leadership in the auditing industry and promoting higher gender parity in the growing industry of the future.
TANTANGAN IMPLEMENTASI IFRS 10 DALAM MENGIDENTIFIKASI PIHAK PENGENDALI Purba, Golrida Karyawati; Halim, Indra
Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.2.27

Abstract

Abstrak - Tantangan Implementasi IFRS 10 dalam Mengidentifikasi Pihak PengendaliTujuan Utama - Penelitian ini bertujuan menganalisis efektivitas implementasi IFRS 10 pada aspek entitas pengendali.Metode - Penelitian ini menggunakan metode eksploratif. Peneliti mengungkapkan hambatan IFRS 10 dalam mengidentifikasi pihak pengendali.Temuan Utama - IFRS 10 belum memberikan kontribusi yang signifikan bagi peningkatan praktik bisnis dan pelaporan keuangan. Minimnya kontribusi disebabkan karena basis prinsip belum dieksekusi dengan baik dalam mengidentifikasi pihak pengendali. Implementasi IFRS 10 pada konteks negara-negara yang didominasi bisnis keluarga berstruktur piramida memiliki tantangan yang lebih berat.Implikasi Teori dan Kebijakan - Penelitian ini mengungkap kompleksitas teori agensi pada konteks grup bisnis keluarga berstruktur piramida yang sulit diidentifikasi. Hasil penelitian ini dapat digunakan oleh regulator akuntansi khususnya di negara-negara yang didominasi bisnis keluarga berstruktur piramida dalam mengevaluasi implementasi IFRS 10.Kebaruan Penelitian - Sejauh ini penelitian yang mengeksplorasi hambatan implementasi IFRS 10 dalam mengidentifikasi pihak pengendali sangat terbatas. Abstract - Challenges of IFRS 10 Implementation in Identifying Controlling PartiesMain Purpose - This research aims to analyze the effectiveness of IFRS 10 implementation in the controlling entity aspect.Method - This research uses an exploratory method. Researchers reveal the obstacles of IFRS 10 in identifying controlling parties.Main Findings - IFRS 10 has not significantly improved business practices and financial reporting significantly. The lack of contribution happened because the principle-based has not been implemented properly in identifying the controlling party. Implementing IFRS 10 in the context of countries dominated by pyramid-structured family businesses poses more severe challenges.Theory and Practical Implications - This research reveals the complexity of agency theory in the context of pyramid-structured family business groups that are difficult to identify. The results of this research can be used by accounting regulators, especially in countries dominated by pyramid-structured family businesses, in evaluating the implementation of IFRS 10.Novelty - Research exploring barriers to IFRS 10 implementation in identifying controlling parties is minimal.
Co-Authors Antonius Herusetya Hadisurja, Andrea Chrysanti Halim, Indra Sembel, Jacquelinda Sandra Sung Suk Kim