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All Journal Diponegoro Journal of Accounting Monex: Journal of Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Pengabdian Pada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Eduvest - Journal of Universal Studies
Andrian Budi Prasetyo
Department Of Accounting, Faculty Of Economics And Business, Diponegoro University, Semarang, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Neuroscience Social Sciences Other

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Journal : Jurnal RAK (Riset Akuntansi Keuangan)

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THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY ON EARNINGS MANAGEMENT Jannah Zahra Inayah; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3655

Abstract

This study examines the effect of audit quality and audit committee effectiveness on earnings management in manufacturing company with effectiveness of audit committee as moderating variable. This study uses 300 samples from manufacturing company listed on the Indonesian Stock Exchange during the period of 2016-2018, and it is determined by using purposive sampling method. The data used in this study is secondary data which contains company financial information and annual reports obtained from Indonesia Stock Exchange (IDX) and Bloomberg. This research is using multiple regression analysis as data analysis technique. The result shows that there is a significant negative effect towards the specialization of auditors moderated by audit committee on earnings management. However, the auditor's reputation moderated by the audit committee has a positive and significant effect, and the period of auditor moderated by the audit committe
THE INFLUENCE OF OWNERSHIP STRUCTURE ON AUDIT FEE Yudhistira Dwica Anandya; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 4, No 2 (2019): October 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i2.1950

Abstract

The aim of the research was to analyze the effect of managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders on audit fees. The independent variables were managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders; while, the independent variable was audit fees. All non-financial companies listed in the Indonesia Stock Exchange in 2013-2015 were sampled. Proportionate stratified random sampling was applied to 207 sampled companies verified using slovin formula and multiple regression analysis to test the hypothesis of the research. This research found that the managerial ownership and the percentage of multiple large shareholders were negatively affected audit fees. Moreover, government ownership positively and significantly influenced audit fee; while, foreign ownership and ownership concentration had no significant effect on audit fee.
Co-Authors Aan Andrianingsih Achmad Faisal Yunianto Aditya Septiani Akhmad Ismail Antania Fortuneysa Devilia Devilia Esha Strnadiva Faviola Lady Anela Imron Sahid Nugroho Irena Ghina Nazibah Nasution Jannah Zahra Inayah Luthfiyyah Azhari Rachman Mohammad Fadhly Azzuhry Muchamad Syafruddin Muchamad Syafruddin Muchamad Syafruddin Mutiara Tresna Parasetya Niken Safitri Dyan Kusumaningrum Pearlytha Mayling Shabrina Khansa Shofaa Haniifah Susi Susanti Valiant Darma Pangentas Yudhistira Dwica Anandya Yuni Laras Sati