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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Journal Of Business, Finance, and Economics (JBFE)
Prihatnolo Gandhi Amidjaya
Universitas Sebelas Maret
Economics, Econometrics & Finance

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DETERMINANTS OF AUDIT QUALITY: THE EFFECT OF OWNERSHIP STRUCTURE AND AUDIT COMMITTEE ACTIVITIES Agnes Silvia Ananda; Nurmadi Harsa Sumarta; Kingkin Kurnia Trio Satriya; Prihatnolo Gandhi Amidjaya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.341 KB) | DOI: 10.24034/j25485024.y2022.v6.i3.5214

Abstract

This study examines the effect of ownership structure and audit committee activities on audit quality in Indonesian listed companies. The ownership structures studied consisted of managerial, institutional, government, foreign, and family ownership. The population of our study consists of 506 listed companies in Indonesian Stock Exchange between 2015 and 2020 with 317 total samples. Audit quality is proxied by the earnings surprise benchmark. Ownership structure is measured using the percentage of ownership. Audit committee activity is measured using the number of meetings held. Research data is analyzed with logistic regression analysis using SPSS statistic program. Our findings suggest that managerial, institutional, foreign, and family ownership as well as audit committee activities significantly affect audit quality while government ownership does not have significant effect. The findings of this research are designed to give information and feedback on the company's shareholders, assist the organization in delegating audit committee responsibilities, and provide readers with extra knowledge.
ICT Usage and MSEs Growth: Evidence from Indonesia Sutaryo Sutaryo; Muhtar Muhtar; Jaka Winarna; Prihatnolo Gandhi Amidjaya
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7344

Abstract

This study aims to examine the influence of the level of ICT usage in a region on the MSEs growth in Indonesia using a quantitative approach. This study uses secondary provincial-level data obtained from the Statistics Indonesia (BPS) and the Financial Services Authority (OJK), which are analyzed using descriptive statistics, correlation, and panel data regression. The study findings indicate that the level of ICT usage in a region has a positive effect on the MSEs growth in Indonesia. However, there are differences in the impact between regions, where the positive effect of ICT usage on MSE growth is consistent in the west Indonesia region, but not significant in the east Indonesia region. The researcher recommends that the government and other stakeholders pay more attention to the development of ICT infrastructure in Indonesia, particularly improving ICT in eastern Indonesia to create equality in technology utilization. In addition, increasing digital literacy and training for MSEs in Indonesia is crucial so they can utilize technology optimally. Thus, it is hoped that the positive effect of ICT usage on MSEs can be felt evenly throughout Indonesia.
Co-Authors Agnes Silvia Ananda JAKA WINARNA Kingkin Kurnia Trio Satriya Muhtar Muhtar Nurmadi Harsa Sumarta, Nurmadi Harsa Sutaryo Sutaryo