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All Journal Gorontalo Accounting Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Giovani, Marshella
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Economics, Econometrics & Finance

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Analisis Kesesuaian Indikator Kualitas Audit Indonesia Dengan Kerangka Kerja Kualitas Audit Dari International Auditing And Assurance Standards Board (IAASB) Giovani, Marshella; Sheren, Sheren; Tio Pratama, Vincent
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 5 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i5.594

Abstract

Audit quality indicators play an important role in maintaining quality during the audit process, with audit quality indicators minimizing violations or fraud. Indonesia uses audit quality indicators published by the Indonesian Association of Certified Public Accountants (IAPI) in accordance with the IAASB International Auditing and Assurance Standards Board (IAASB) audit quality indicators. The method applied in this study is a qualitative descriptive method using secondary data. The results of the study show that IAPI has implemented and adopted several parts of the audit quality framework set by the IAASB. On the other hand, there are several items that are only owned by IAPI itself, such as the span of control of the engagement and the policy of compensation for services.
Corporate Social Responsibility and Company Performance: The Role Of Board Characteristics Itan, Iskandar; Giovani, Marshella; Butar-Butar, Dea Tiara Monalisa
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3372

Abstract

This research seeks to explore how the implementation of social responsibility practices impacts a company's performance and to investigate whether certain characteristics of the board play a moderating role in this relationship. The study collected data from 43 companies listed on the Indonesia Stock Exchange (IDX) that engaged in social responsibility activities during the period from 2017 to 2022. The analysis employed panel regression techniques. The findings of the study indicate a noteworthy negative correlation between corporate social responsibility (CSR) and return on assets (ROA). Conversely, the relationship between CSR and Tobin's Q is found to be statistically insignificant and positive. Moreover, the number of directors does not appear to moderate the relationship between CSR and company performance, whether measured by ROA or Tobin's Q. Similarly, independent commissioners do not seem to moderate the relationship between CSR and company performance when measured by ROA, but they do exhibit a moderating effect in the context of Tobin's Q.
Co-Authors Dea Tiara Monalisa Butar-Butar Iskandar Itan, Iskandar Sheren, Sheren Tio Pratama, Vincent