Article Per Year (5 Year)
p-Index From 2020 - 2025
1.037
P-Index
This Author published in this journals
All Journal Jurnal Ilmu dan Teknologi Kelautan Tropis Accounting Analysis Journal JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Obor Penmas: Pendidikan Luar Sekolah Civics Education And Social Science Journal (CESSJ) Jurnal Kesehatan Terapan Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia
Indah Kurniasih
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Accounting Analysis Journal

 1 
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality Kurniasih, Indah; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.26708

Abstract

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.
The Effect of Industrial Specialization Auditors and Audit Committee Expertise on Audit Quality Kurniasih, Indah; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.26708

Abstract

The purpose of this research is to analyze the impact of auditor industry specialization and audit committee specific expertise, which is divided into accounting, finance, and supervisory expertise, controlled by board of commissioner size, board of director size, firm size, leverage, and profitability. This research uses secondary data with population of 144 manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2014-2016. The sample selection method was purposive sampling which generates 87 firms as the sample. The data analysis method was multiple linear regression analysis by IBM SPSS version 23.The results showed that the auditor industry specialization and audit committee accounting expertise have positive effect on audit quality. While the audit committee finance and supervisory expertises do not affect the audit quality. Control variables board of commissioner size, firm size, leverage, and profitability affect to audit quality. However, board of director size does not affect to audit quality. The conclusion of this research is auditor industry specialist and audit committee who has accounting expertise are able to improve the audit quality.
Co-Authors A.A. Ketut Agung Cahyawan W Abdullah Rasyid Aidah, Nur Aminuyati Jihan Solehatun Nisa Kusmendar, Kusmendar Lily M.G. Panggabean Murtiningsih, Ika Nisa, Jihan Solehatun Pibriana, Desi Rahmi Alendra Yusiyaka Rizki Amalia RR. Ella Evrita Hestiandari sofia, Sofia Afritasari Tilawaty Aprina V. Reza Bayu Kurniawan Yana Meliana Zarrah Duniani