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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Akuntansi
Momon Momon
Universitas Padjadjaran
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Benefits and Costs of Political Connection, Evidence in Indonesia Lela Nurlaela Wati; Ramdany Ramdany; Momon Momon
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 4, No 2 (2020): September 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.52 KB) | DOI: 10.31294/widyacipta.v4i2.9632

Abstract

This study aims to analyze the comparison of the quality of financial statements and company attributes (company value, profitability, size, company growth, and leverage) in politically connected and non-politically connected firms. The research sample as many as 871 large companies in Indonesia. By using the independent t-test different test analysis, the results of the study show that the quality of financial statements in politically connected firms is lower than that of politically unconnected firms. However, firm value, profitability, size, company growth, and leverage in politically connected firms are greater than politically unconnected firms. The implications of this study indicate that political connections can provide benefits as well as costs for large companies in Indonesia. Regulators must encourage companies to disclose better information about the company's financial statements. For investors, this result is expected to be an input for determining investment preferences in companies. Future studies are expected to be able to test more comprehensively and compare them with other countries.Keywords: Political Connection, Quality of Financial Statements, Corporate Attributes
FAKTOR PENENTU KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK DKI JAKARTA Momon Momon; Widarto Rachbini; Amilin Amilin
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.205 KB) | DOI: 10.37932/ja.v7i2.48

Abstract

The study aims to analyze the effect of auditor competence and independence on audit quality. The sample used in this study were 151 samples (KAP) represented by the Auditor in DKI Jakarta. Data analysis uses descriptive and inferential analysis using multiple regression analysis. Hypothesis testing results indicate that there is a significant positive effect on Auditor Competence and Auditor Independence on Audit Quality. These results indicate that the higher (both) Auditor Competency and Auditor Independence, the Audit Quality will increase. Independent auditors should pay attention to their competencies. To improve audit quality, it is necessary to increase the competence of auditors by providing training and certification of expertise that supports the auditor profession in line with continuing professional education (PPL) programs. The role of regulators and accountants' associations (IAPI, IAI) in this case is also very necessary to monitor the implementation of the PPL program for auditors (accountants). Auditors who conduct audits must truly maintain and ensure independence both in fact and in appearance in order to produce quality audits. The existence of regulations that limit the length of the audit of a client conducted by the same public accountant, should also be supported by the KAP to rotate the auditor team, not only limited to the level of partners signing the audit report to further maintain its independence.
Co-Authors Amilin Amilin Ramdany Ramdany Wati, Lela Nurlaela Widarto Rachbini