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Pengaruh Kepemilikan Institusional, Komite Audit, Pertumbuhan Perusahaan, dan Audit Tenure Terhadap Opini Audit Going Concern Fadhillah, Fachri; Syamsuri, Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh kepemilikan institusional, komite audit, pertumbuhan perusahaan, dan audit tenure terhadap opini audit going concern. Penelitian ini dilakukan pada perusahaan sektor industrial yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023. Metodelogi dalam penelitian ini menggunakan regresi logistic karena variabel dependen dari penelitian ini berupa berupa dummy. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dari data sekunder berupa laporan keuangan dan ditemukan sebanyak 39 perusahaan sampel dengan jumlah pengamatan 5 tahun, sehingga total sampel dalam penelitian ini sebanyak 195 laporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan aplikasi Eviews 12. Hasil dari penelitian ini menunjukkan bahwa secara simultan kepemilikan institusional, komite audit, pertumbuhan perusahan, dan audit tenure berpengaruh terhadap opini audit going concern. Secara parsial kepemilikan institusional berpengaruh terhadap opini audit going concern. Komite audit berpengaruh terhadap opini audit going concern. Pertumbuhan perusahaan berpengaruh terhadap opini audit going concern. Audit tenure tidak berpengaruh terhadap opini audit going concern.
Pengaruh Komite Audit, Dewan Komisaris, Audit Tenure Dan Leverage Terhadap Integritas Laporan Keuangan Fiorenza, Citra Adlina; Syamsuri, Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study was conducted to determine the effect of the Audit Committee, Board of Commissioners, Audit Tenure, and Leverage on the Integrity of Financial Statements. This study was conducted on banking sub-sector companies listed on the Indonesia Stock Exchange in 2019-2023. In this study uses panel data regression. Sample selection was carried out using the purposive sampling method from secondary data in the form of financial statements and found 33 sample companies with 5 years of observation, so that the total sample in this study was 165 financial statements. Hypothesis testing was carried out using the Eviews 12 application. The results of this study Simultaneously the Audit Committee, Board of Commissioners, Audit Tenure and Leverage have an effect on the Integrity of Financial Statements. indicate that partially the Audit Committee has no effect on the Integrity of Financial Statements. The Board of Commissioners has no effect on the Integrity of Financial Statements. Audit Tenure has no effect on the Integrity of Financial Statements. Leverage have an effect on the Integrity of Financial Statements.
Pengaruh Komite Audit, Ukuran Perusahaan, Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan Islami, Rizki; Syamsuri, Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of Audit Committees, Firm Size, And External Pressure On Financial Statement Fraud in industrials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses secondary data in the form of annual financial reports obtained from the official IDX website. The sample was determined using a purposive sampling method, resulting in 10 companies with a total of 50 observations over five years. The variables in this study consist of the audit committee (X1), firm size (X2), and external pressure (X3) as independent variables, and financial statement fraud (Y) as the dependent variable. The analytical method employed is logistic data regression using Eviews 13 software. The results show that, partially, the audit committee has a significant effect on financial statement fraud, while firm size and external pressure have no significant effect. However, simultaneously, all three independent variables significantly influence financial statement fraud.
Pengaruh Audit Capacity Stress, Komite Audit Dan Audit Report Lag Terhadap Kualitas Audit Izzah, Putri Wardah Mar’atus; Syamsuri, Syamsuri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study was conducted to examine and obtain empirical evidence of the influence of Audit Capacity Stress, Audit Committee and Audit Report Lag on Audit Quality. This study was conducted on Banking subsector companies listed on the Indonesia Stock Exchange (IDX) in 2019 - 2024. The methodology used in this study is logistic regression because the dependent variable of this study is a dummy. And for sample selection, it was carried out using a purposive sampling method from secondary data in the form of annual reports and found 32 sample companies where the number of observations was 6 years, so that the total sample in this study was 192 annual reports. Testing was carried out using software assistance, namely eviews 13. Based on the results of the study, partially, it shows that simultaneously, it shows that Audit Capacity Stress, Audit Committee and Audit Report Lag have an effect on Audit Quality. Partially, Audit Capacity Stress, Audit Committee have no effect on Audit Quality, while Audit Report Lag partially has a negative effect on Audit Quality. This indicates that the slower the auditor performs the audit and the later the audit report is signed, the greater the audit report lag, which indicates a decline in audit quality. A shorter audit report lag indicates improved and better audit quality.
Co-Authors Aan Hendrayana Abdul Fatah Achmadi Achmadi Adilla, Fakhira Nur Adillah, Erika Rishan Adillaningtyas, Pravista Adinda Muftiviany Nur Jamilah Afira Ainur Rosidah Agustin Rani Nurfadila Ahmad Fawaid Ahmad Musadad Ahmad, Helmy Fauzy Ahmad, Rusyda Afifah Ahmad, Soritua Akbar, Rohul Akhmad Afandi Mahfudz Akhmad Affandi Mahfudz al Jufri, Ali Al Muzakki, Nizar Ramadhan Al-Atany, Syaiful Bahri Aldy Pradhana Alfin, Moh. Alfiya Utami Alvi Salwa Khoiriah Amin Fonda Astiti Rob Rahayu Aminuyati Aminuyati,, Aminuyati Amir Reza Kusuma Andari , AA Angela, Vivi Friskila Anggraini, Henny Anik Lestariningrum Annisa Silviana Yuniar Anugrahwati, Rizky Anwar Fatoni Anwar Fatoni Anwar Mutaqin Apriatni, Sri Ardania, Ocha Ardi Noerpamoengkas Ardianto, Moh. Aprizal Ardiyanti Arief Rahmawan Arief Rahmawan Ariska, Deviana Arjon, Victorianus Marterik Arrazaqy, Muhammad Iffan Narendra ASRORI, M ACHMAD Auliya, Nur Auna Harira Ausat, Abu Muna Almaududi AYU LESTARI Ayu, Katriani Puspita Aziz Musthafa Azzaakiyyah, Hizbul Khootimah Azzahra, Fasya Bahrudin Bahrudin Bambang Setyo Utomo Bambang Sumantri Bertho, Edward Melio Bhayu Rhama Bistari Cahya Wulandari, Dwi Asri Cahya, A Rizal Heru Cahyadie, Hendra Cahyani, Yuli Candrawati, Ipa Cau Kim Jiu Cecep Anwar Hadi Firdos Santosa Cendana S., Violine Christina, Meilianna Devita Dadang Irsyamuddin Darlan, Saiffullah Darma, Sista Tri Dasim, Dasim Dedi Gunawan Deliar Agha Firdaus Dewantara, Jagad Aditya Dhika Amalia Kurniawan Diana Nurul Wahyuni Dito, Samuel Benny Dwi Noviatul Zahra Dzul Fadli Eddy, Lion Efriani Efriani Eka Shanty Fitriyanti Emi Badriatur Rif’ah Erma Sujiyani, Erma Evi Yuliawati Faat, Afril Randa Mafia Fadhilah, Lamya Nurul Fadhillah, Fachri Faqih Rizki.M Fatoni, Anwar Faturrohman, Maman Fauziyah, Silva Fauzy Ahmad, Helmy Febrianty, Hasya Febryanti, Feby Fianto, M. Alif Fiorenza, Citra Adlina Firdaus, Iqbal Maulana Firdausy, Husnul Khotimah Salsabila Fitayatul Ilmiah Fitri Ramadani Fransiska, Mitha Fuadah Johari Fuadah Johari, Fuadah Hafizi, M. Zainul Hafsah Hafsah Hamdy, Syaibatul Handayani, Resi Fauzy Harahap, Soritua Ahmad Ramdani Hartomi Maulana Harun, Makmur Haryanto, Ellisius Dwi Hasan Basri Hasria Alang Hatta, Moh. Heldawati, Ermina Helmi Purba, Sofyan Helmy Fauzy Ahmad Hendri Setyo Wibowo Hendriati, Ivanne Tri Heni Kuswanti Heni Pujiastuti Hepsi Nindiasari Holten Sion, Holten HS, Dedi Eko Riyadi Humaidi, Muchtim Husni Syahrudin Husnul Khotimah Ihsan, Syahrul Ike Yuli Mestika Dewi Imam Gozali Imam Kamaluddin Imelda, Enda Imran Imran Indrajaya, Kusnida Ipat, Ipat Iqbal Imari Irawan, Heri Irsyamuddin, Dadang Islami, Rizki Isma Aulia Roslan Ismail Pangeran Ismail, Ahmad Yusuf Isnaintri, Endah Isyfina Choirunnisa Izzah, Putri Wardah Mar’atus Jakiyudin, Ahmad Havid Jamal Jamal Jamri Jaya, Imanuel Junaidi H. Matsum Khairani, Novita Khazin, A Mufti Khazin, A. Mufti Khoir, Nadiatul Khoirul Umam Khoirunnisa, Farah Khururiyah, Nasrofah Kraugusteeliana Kraugusteeliana Kurniati, Paskaria Erni Kusumastuti, Annisa Silvi Kusumastuti, Annisa Silvi Labolo, Sultan Nanta Setia Dien Lamya Nurul Fadhilah Lestari, Elisa Jayanti Libri Rizka Puri Windarta Lion, Eddy Livianisa, Sheryn Lukman Samboteng & Rulinawaty Kasmad Lute, Wardi Lutfiah, Asti M. Nasor, M. Ma’aldini, Muhammad Yogi Mabarroh, Inda Taqiya Maharani, Shafa Nabilla Dwi Annisa Maksum, Junaidi H. Malinda, Okta Maman Fathurrohman, Maman Marvy Ferdian Agusta Sahay Mashudi Mashudi Maulana, Hasan Syafik Mawadah, Ilmi Hikmatul Mei Dian Syaputra Meitria Cahyani Melio , Edward Minannur, Minannur Miriyani, Miriyani Moch Imron Isro'i Mohammad Ghozali, Mohammad Muchamad Zainur Rohman Muchamad Zainur Rohman Mufarrichi, Muhammad Muhamad Hanafi, Muhamad Muhammad Alfan Rumasukun Muhammad Basri Muhammad Ghufron Muhammad Nasor, Muhammad Muhammad Ridwan Muhammad Solikhudin, Muhammad Muhammad Ulul Azmi Muhammad Yogi Ma’aldini Muhtarom, Abid Mulyono Jamal Mulyono Jamal Munif, mumhammad Murniyati Yanur Musgamy, Awaliah Mushafi, Mushafi Mutoharoh, Dita Neneng Nabilah, Syifa Nadia, Salma Nadya Grestyana Nahidloh, Shofiyun Naili Saidatin Najmuddin, mumhammad Nashri, Nashri Nasution , Ahmad Husein Nela, Nela Nirhamna Hanif Fadillah Novaliyosi Novaliyosi Novandi Nurtajuddin, Akhmad Novelia, Dea Novia, Jopani Novita, Ninda Nur Afifah Nur Faizah, Marsha Nuraini Asriati Nurfattah, Arizqiya Nurmalasari, Dikha Nursiha, Nunik Nurul Rahmania Nurul Rahmania Nurwati, Solikah Octarisa, Maida Zerlina Octaviana, Estevania Patriawan, Otto Patrisia Rahayu Utami Prancisca, Stella Prastyaningsih, Ika Prastyaningsih, Ika Pratiwi, Riska Amanda Pratiwi, Windi Pratomo, Cahyo Ady Prihantari, Bunga Pujiati, Tri Purba, Sofyan Helmi Purnama, Shilmy Purwanto Purwanto Purwanto, Agus Joko Puspita Ayu, Katriani Putra, Dede Yas Putri , Astrini Eka Rafiiy, Muhammad Rahayu, Amin Fonda Astiti Rob Rahma Yudi Astuti, Rahma Yudi Rahmadhani, Calista Rahman, Nanang Rais , Wendi Rajab, Siti Chintya Wulan Ramadani, Mikiyana Rasan, Febriomico Griando Ratnasari, Puput Resi Fauzy Handayani Resi Handayani Restianasari, Restianasari Riani, Devia Rifa’I , Ahmad Risma Aniys Nur Fuadah Fuadah Rizal, Syahrul Rohmatullah, Rohmatullah Roslan, Isma Aulia Rustiyarso, Rustiyarso Rusyda Afifah Ahmad Sabar Sabar Sairin, Mohammad Sani, Syukri Santosa, Cecep AHF Santoso, Yonathan Ari Sanutra, Sabran Saparina, Saparina Saputra, Ali Saputra, Reksa Saputro, Yuwan Ebit Sari, Iga Fiolita Sari, Mega Wulan Sasongko, Sukendro Broto Sausan, Nida Selawati, Selawati Selvia, Fitriana Septiani, Awaliyah Setiawan Bin Lahuri Setyowati, Vuri Ayu Shaumi, Farras Nur Sholehah, Nur Shuib, Mohd Sollehudin Sintha, Melia Sirait , Abdullah Soritua Ahmad Ramdani Harahap Stianto, Aris Subanji Subanji Subhan Ilham Thareq sudarmadi sudarmadi Suhaidi, Mohammad Suharna Suharna Suharna, Suharna Suherlan Suherlan, Suherlan Sukirwan Sukirwan Sulistyowati Sulistyowati Sumiyarno, Sumiyarno Suprayitno Suprayitno Supriatna, Dasep Suripto Suripto Susatyo Adhi Pramono, Susatyo Adhi Sutriani, Dwi Suwanto Suwanto Suyoto Arief Syafaat, Abdul Kholiq SYAIFUL BAHRI Syamsiar, Syamsiar Syamsuddin Arif Syamsuri Syamsuri Tanjung, Widya Verina Tasya, Wilhelmina Thomy Sastra Atmaja Titin Titin Tomia, Aldian Tri Utami Tri Utami Tri Wijaya Tungga Bhimadi Ulandari, Ulandari Ulfah, Sri Mujiarti Ummu Habibah Gaffar Urrosyidin, Mohammad Syifa Utami, Alfiya Venny, Sisilia Vietanti, Frizka Vina Fithriana Wibisono Wahyu Nugroho Wahyudi Bakri Wahyudi Bakri Wahyuningsih, Afrilia Wanof, M. Indre Wardani, Iftika Philo Warneri . Wibawa, Iskandar Wibowo, Hendri Setyo Witarsa Witarsa, Witarsa Wiwik Widyo Widjajanti Wulandari, Annisa Tri Wulandari, Kathrin Nur Y. Touvan Juni Samodra Yasin, Muhamad Yaumi Sa’adah Yuniarti Yuniarti Yustia Wulandari Mirzayanti Yusuf Al Manaanu Yusuf Al Manaanu Yusuf Al Mananaanu Yusuf, Muhammad Waliyuddin Yuyu Yuhana, Yuyu Zahroturrosyidah, A'isa Zain Lillahulhaq Zarkasyi, Muhammad Ridlo Zatadini, Nabila Zein, Anisa Rosdiana Zeinullayevn, Nurmagambetova Azhar Zuhroh, Ainun Amalia Zulfiana, Desi