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All Journal Diponegoro Journal of Accounting Jurnal Ekonomi Manajemen Akuntansi
Armania Putri Wardhani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Armania Putri Wardhani; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.062 KB)

Abstract

This study aims to examine and analyze the effect of the size of the audit committee, audit committee independence, audit committee meeting, Competence Audit Committee Member, Board Size, and Independent Commissioner of the audit report lag on all the companies listed on the Indonesia Stock Exchange in 2010-2011. This study is an empirical study with purposive sampling technique in data collection. Secondary data obtained from the financial annual report of 412 companies listed on the Stock Exchange in 2010-2011. Data analysis was performed by multiple regression. The results of hypothesis testing indicated that audit committee independence, competency audit committee members and board size significantly influence the audit report lag. Furthermore, the size of the committee, audit committee meeting, the Independent Commissioner no significant effect on audit report lag.
Pengaruh Kompetensi, Kompleksitas dan Workload terhadap Kualitas Audit dengan Pemahaman Sistem Informasi Sebagai Variabel Moderasi Atta Putra Harjanto; Siti Rahayu Lorosae Murianingsih; Sri Harjanto; Armania Putri Wardhani
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.111

Abstract

Purpose: The purpose of this study is to analyze the Influence of Competence, Complexity, Workload on Audit Quality. In addition, this study is to determine whether or not there is a role of understanding information systems in moderating the influence of Competence, Complexity, Workload on Audit Quality. Method: The population in this study were auditors working in Public Accounting Firms in Semarang City. The research sample used a purposive sampling technique. The data collection technique was distributing questionnaires to 15 KAPs in Semarang City, with a note that 11 KAPs were willing to fill out the questionnaire while 4 KAPs refused to fill out the questionnaire. The analysis tool used was IBM SPSS Statistics 23. Findings: The results of the study prove that competence has a significant negative effect on audit quality, complexity and workload do not affect audit quality. Meanwhile, understanding information systems can moderate by strengthening the influence of competence on audit quality and understanding information systems can moderate by weakening the influence of complexity and workload on audit quality. Novelty: In this study, previous studies have not found involvement in competence, complexity, and workload that have an effect on audit quality. So the author is interested in researching more deeply about the factors that influence audit quality by presenting a moderating variable, namely understanding of information systems.
Co-Authors Atta Putra Harjanto Siti Rahayu Lorosae Murianingsih Sri Harjanto Surya Raharja