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All Journal Jurnal Akuntansi Jurnal Akuntansi
Rr. Sri Handayani
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Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) Warsito Kawedar; Fitrarena Widhi Rizkyana; Rr. Sri Handayani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2387

Abstract

This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.
From Awareness To Adoption: Behavioral Of ICT Adoption To Quality Reporting Aldila Dinanti; Indira Januarti; Rr. Sri Handayani
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2824

Abstract

This article provides further knowledge on the adoption of ICT as an efficient and effective provider of accounting information through factors within the technology-organization and environment (TOE) framework. Data were collected using a survey from 129 owners and financial managers of SMEs under an SME association in Banyumas, Central Java. The results showed that ICT adoption in SMEs through the TOE framework is driven by technology playing a major role in driving ICT adoption, while environmental factors can be a constraint. Meanwhile, the contribution of organizational factors tends to be insignificant in this context. The proposed model will be useful for IS vendors in making investment decisions and devising marketing programs that appeal to non-adopters. This is because non-adopters face more adoption challenges than adopters and tend to be less loyal.
Co-Authors Aldila Dinanti Indira Djanuarti Rizkyana, Fitrarena Widhi Warsito Kawedar