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Journal : Global Financial Accounting Journal

Kualitas Audit: Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan Cynthia Dewi; Anita Anita
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.438

Abstract

The purpose of this study is to quantify the effect of company’s characteristics and corporate governance towards audit quality in companies listed in the Indonesia Stock Exchange (IDX). Independent board, board size, foreign ownership, ownership concentration, profitability as well as institutional ownership is used in this study. The amount of 618 companies listed on the Indonesia Stock Exchange during the period of 2013-2017 is used in this study. Purposive sampling method is used in the study. Financial statements of company that was published (www.idx.co.id) used as the sample of this study. The calibration of data which was obtained with binary logistic regression will be process using the program of SPSS version 25.0. This research shows that board size, foreign ownership and profitability proved to have a positive and significant relation on audit quality. This research also shows that institutional ownership does not have a significant relationship on audit quality while board independence has a negative relationship towards audit quality.
Analisis Pengaruh Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Anita Anita
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of ownership structure and firm characteristics on CSR disclosure in companies listed on the Indonesia Stock Exchange. These ownership structure and firm characteristics are managerial ownership, institutional ownership, government ownership, foreign ownership, firm size, profitability, leverage, industry type, age and size of audit firm to CSR disclosure. The sample consists of 330 companies listed on the Indonesia Stock Exchange from 2010-2014 which are taken by purposive sampling method. Data analysis method used in this study is panel data regression. Results indicate that government ownership, foreign ownership, firm size, industry type, firm age and size of audit firm are significantly and positively related to CSR disclosure, while institutional ownership is significantly and negatively related to CSR disclosure. The results also display no significant relationship between managerial ownership, profitability, and leverage and CSR disclosure.
Co-Authors Agustini Fatmasari Ahmad Subekti Amaliyah Firdausa Anadza Iron Albaroza Andi Fatmawati Andi Rosmawati Andini Apriyanti Andini Bakti Putri Anita Putri Ari Dewi Cahyati Ario Senjaya Ary Andini ASEP DADAN SUGANDA Atma Murni Ayatullah Harun Ayuning Tyas Azis Putri Baharuddin Risyak Baharuddin Sunu Bakhtiar Ramli Bambang Sukarno Putra Basarang, Mujahidah Benius Benius Billyardi Ramdhan Boi Olifu Lafau Budi Santosa Canti Tresnaratih Chairul Bariah Clara Valencia Cristian Posmadi Purba Cut Sriyanti Cynthia Dewi Darmawaty Rauf Despia Despia Deti Novianti Wulandari Dewi Anggreni Dewi Arisanti Dicky Perwira Ompusunggu Dwi Indri Nurfadhila Eka Trisianawati Elfrida Ratnawati Elsa Elsa Emilda, Emilda Enni Savitri Erni Hernawati Eunike Shine Sitohang Evi Afiati Fakhri Mujahid Maolani Febrian Josua Panjaitan Febry Fahreza Fenni Supriadi Feri Feri Hanasiah Hanasiah Hasudungan Gultom Hidayani Syam Hidayat Andyanto Iin Fitraniar Imam Rofiqi Indah Indah Inul Gacici Ira Veronika Girsang Iradhad Taqwa Sihidi Irda Puspita Jalinus Jalinus Jenican Astanta Jhon Feri Felano Marbun Julyanna Julyanna Karoma Nur Imaya Kirmizi Kirmizi Klafun Prisilia Buratehi Lefi Ayarai Lilis Wahyuningsih Lisa Amru Lukman Simare-mare M. Arif Mahira Mujahida Ani Mufti Mahmul Siregar Maman Surahman Mappiratu Mappiratu Maya Istyadji Mirnawati Mirnawati Moh. Anwar Monica Sapitri Muawanah Muawanah Muhammad Muhammad Mustagfirin Ardiansyah Mutia Erlina Arisandi Nabila Buana Putri Nada Raudhotul Muthoharoh Nanda Putri Qumayroh Nasruddin Harahap Ni Ketut Sumarni Nila Qurrotul A’yun Nizan Mauyah Nur Qadri Rasyid Nur Qadri Rasyid Nurhidayah Nurhidayah Nurhidayat Nurhidayat Nuril Izzy Sabila Nurul Hidayati Murtafiah Nurul Ni’ma Azis Putri Putri Rahmawati Rahmawati Rahmawati Rahmawati Ramdazani Ramdazani Ramlah Rini Lidia Tamba Rizal Soekarno Putra Rizky Bagastian Rosi Nurul Sapuan Rosihan Anuar Rosmalaini Rosmalaini Rusmelia Rusmelia Rustiah, Wa Ode Rut Donda Damayanti L.B S.Pd. M Kes I Ketut Sudiana . Safiatur Rokhmah Salman Yoga S Salsa Dilla Ardhana Samsuddin Samsuddin Sauqina Sauqina Sembiring, Rinawati Setiono Shen Shen Panggabean Sipora mathelda sesa Siska Siska Siti Aisiah Siti Irene Astuti Dwiningrum Stevani Trio Saputra suardi suardi Syah Mohd Hadiid Thaariq Taufik Taufik Thomas Sumarsono Tiarnida Nababan Tuty Widyanti Wadud, Muhammad Widiastuti Widiastuti Wilson Wilson Yulisia Nurike Manik Yushida Yushida Yusnaini Yusnaini Zaenal Abidin