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RIALIS RIALIS
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Peran audit internal dalam meningkatkan kualitas laporan keuangan pada industri perbankan Indonesia YENI JANUARSI; RIALIS RIALIS; NANA NOVIANTI
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.988 KB) | DOI: 10.34208/jba.v18i2.47

Abstract

The purpose of this study is to test whether audit internal contribute in improving the qality of financial reporting in Indonesian banking industry. We measure Internal audit function by using the amount of internal audit activity reported to audit committee for a year, while financial reporting quality measure by accrual quality and timeliness. Purposive sampling methode is chose to collect sample from the banking industry. As a result, we obtained 68 firms-years observation, which represent 17 banks, for four years from 2009-1012. From hypothesis testing by using multiple regression, we find that internal audit function can not influence the accrual quality. In contrast, it has positive impact on timeliness. Our results suggest that internal audit, as part of CG mechanisme, play importat role for improving the quality of banking’s financial reporting.
Co-Authors NANA NOVIANTI Yeni Januarsi