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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Diyanto Volta
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Economics, Econometrics & Finance

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PENGARUH MASA PERIKATAN AUDIT, PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI, KEPENTINGAN KLIEN TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Keuangan Listed di BEI Tahun 2014-2017) Dhazira Yola Tengku; Hardi Hard; Diyanto Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to find empirical evidences regarding the effect ofaudit tenure, auditor switching, capital size, industry specialization, and clientimportance on audit quality with audit committee as a moderating variable. Thesample of this research is 232 financial statements from 58 financing companieslisted in Indonesia Stock Exchange (IDX) in 2014-2017. Samples are used bypurposive sampling method. Data analysis used multiple linear regression andmoderated regression analysis method (MRA). Results of the test showed thataudit tenure, capital size, industry specialization, and client importance an effecton audit quality. Auditor Switching had no effect on audit quality. This researchfind evidence that has interaction between audit tenure, auditor switching, andindustry specialization with audit committee an effect on audit quality. Theinteraction between the capital size and client importance with audit committeehad no effect on audit quality.Keywords : Audit Quality, Audit Tenure, Auditor Switching, Capital Size,Industry Specialization, Client Importance, Audit Committee.
PENGARUH DEWAN PENGAWAS SYARIAH, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP ISLAMIC SOCIAL REPORTING (ISR) (Studi Empiris pada Bank Umum Syariah di Indonesia pada Tahun 2015 -2019) Fyodella Elsa; Nasrizal Nasrizal; Diyanto Volta
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of the Sharia Supervision Board, Audit Committee, Managerial Ownership and Constitutional Ownership on Islamic Social Reporting (ISR) in 2015-2019. The population in this study were all Islamic commercial banks in Indonesia amounting to 14 units of Islamic commercial banks based on data from the Financial Services Authority (OJK). The sampling technique using purposive sampling technique. The sample amounting to 11 companies in 2015-2019, so that the research data analyzed amounted to 55. The data analysis technique using descriptive statistics, classical assumption test and multiple linear regression analysis. The results of this study found that (1) The Sharia Supervisory Board has an effect on the disclosure of ISR. (2) The Audit Committee has an effect on the disclosure of ISR. (3) Managerial Ownership has an effect on ISR disclosure. (4) Institutional Ownership has an effect on ISR disclosure.Keywords: Islamic Social Reporting (ISR), Sharia Supervision Board, Audit Committee, Managerial Ownership and Institutional Ownership
Co-Authors Dhazira Yola Tengku Fyodella Elsa Hardi Hard Nasrizal Nasrizal