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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan Jurnal Ekonomi Manajemen JURNAL AKUNTANSI Jurnal Akuntansi Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Pasca Dharma Pengabdian Masyarakat JMPO Journal of Comprehensive Science Jurnal Ilmiah Ilmu Terapan Universitas Jambi Review on Islamic Accounting Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Pusat Publikasi Ilmu Manajemen Journal of Regional Public Administration Jurnal Pengabdian Siliwangi EKOBIMA Ekonomi Bisnis dan Manajemen
Dedi Kusmayadi
Faculty Of Economics, Siliwangi University, Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Audit Committees As Safeguards Against Financial Reporting Risk: Evidence From IFRS 17 Implementation Fransdito Ali Ilyas; Nijar Kurnia Romdoni; Tedi Rustendi; Dedi Kusmayadi; Desiana
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.2905

Abstract

This study investigates how audit committee expertise influences financial reporting risk following the implementation of IFRS 17 in Indonesia’s insurance industry. IFRS 17 represents a major regulatory shift emphasizing current fulfillment values and actuarial modeling, which significantly affects earnings volatility. Grounded in agency theory and source credibility theory, the study examines whether financial/industry expertise could mitigate the volatility associated with IFRS 17 adoption. Employing panel data regression on 18 insurance firms listed on the Indonesia Stock Exchange from 2021–2024, the study captures pre- and post-adoption periods. Results reveal that audit committee financial expertise has a significant negative relationship with earnings volatility, indicating its effectiveness in reducing financial reporting risk. Meanwhile, the interaction between financial and industry expertise, though not statistically significant, shows a consistent negative direction, implying potential synergy as expertise matures. Moreover, post-IFRS 17 implementation, earnings volatility decreases modestly, suggesting enhanced reporting stability and transparency. The findings underscore the importance of audit committee competence in navigating complex accounting standards, offering implications for regulators (OJK), insurers, and policymakers to strengthen governance capacity amid regulatory change.
Co-Authors Ansori, Ilman Apriani, Della Asep Sulaeman, Asep Badruzaman, Jajang Badruzaman, Jajang Dermawan, Wildan Dwi Desiana DINI PURNAMASARI Edy Suroso Edy Suroso, Edy Ena Marliana Fathoni, Abdurrahmat Fitriani, Resa Fransdito Ali Ilyas Hermansyah, Iwan Hidayat Nurul Jaman Irman Firmansyah Irman Firmansyah Irman Firmansyah Iwan Hermansyah Jajang Badruzaman Nijar Kurnia Romdoni Nisa Noor Wahid Nisa Noor Wahid Putra, Aquinaldo Sistanto Putri, Pretisila Kartika Putria Ananda, Viska Rosidah, Euis Rusliana, Nanang Sabilil Muttaqien SYAMSUDAR, BANGBANG Tedi Rustendi Tiara Pradani Ulfa Luthfia Nanda Ulfa Luthfia Nanda Wildan Dwi Dermawan Wildan Dwi Dermawan