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Hendi
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Journal : Global Financial Accounting Journal

 1 
Berapa Besar Biaya Audit? Ditinjau Dari Koneksi Politik Dan Tata Kelola Hendi, Hendi; Yulinar, Yulinar
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The study examines analyze the impact of political connections and corporate governance to audit fee. The dependent variable in this research is audit fee. The selection of auditors having an important role in a company, the company must examine in choosing an auditor to audit the company financial report. Reliable financial report can be obtained from the high quality of auditors. The data used in this research is taken from secondary data that is the annual report data of companies listed on the Malaysia Stock Exchange in the period of 2009 up to 2013. The total sample used in this research is as many as 2650 observation data. The testing of hypotheses was done using analysis regresion. The data are then analyzed using the statistical package for social sciences (SPSS) and Eview 7. This research using purpose sampling methods and the analysis used multiple regression. The result of study indicates that the company which has political connections not have a significant effect to audit fee. Second, corporate governance not have a significant effect to audit fee. on auditors choice. 
Keterlambatan Audit Berdasarkan Karakteristik Perusahaan dan Karakteristik Auditor Hendi, Hendi; Tamara, Klesia
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This study aims to determine the influence of company characteristic and auditor characteristic on audit delay on company listed in Indonesia Stock Exchange (IDX). Variables used in this study are profitability, leverage, audit complexity, firm size, audit committee, industry classification, number of subsidiaries, date of company financial closing, audit firm size, auditor opinion, and auditor change. The population of this research is a company listed in Indonesia Stock Exchange between year 2011 to 2015. Total research sample is 415 companies which selected by purposive sampling method over 5 years observation period. Data used in this research is from the financial statement of each public company (www.idx.co.id). Data obtained from the particular statement will be tested with regression panel. Program used in this research test is by SPSS (Statistical Package for the Social Sciences) version 22 and Eviews 8. The result had indicate that are profitability, leverage, audit complexity, firm size, audit committee, number of subsidiaries, and auditor opinion have significant impact on audit delay. And industry classification, date of company financial closing, audit firm size, and auditor change have no significant impact on audit delay.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sukarela Hendi, Hendi; Feronica, Feronica
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

The purpose of this research is to analyze the effect of firm characteristics (firm size, leverage, ownership concentration, board independence, profitability, age firm, audit firm, industry type, growth opportunity) on voluntary disclosure of listed companies in the Indonesia Stock Exchange. This research used a samples from this study population using the 539 companies listed on the Indonesia Stock Exchange in the period 2011-2015 were selected using purposive sampling method. This study uses Eviews program with panel regression methods to analyze the data.  The results of this study stated that the variable firm size, profitability, age firm, and audit firm has a significant positive effect on voluntary disclosure. While these studies show that the variable leverage, ownership concentration, board independent, industry type and the growth opportunity does not significantly influence voluntary disclosure
Co-Authors -, shirley angelina Budi Harsono Dea Fanny Desiana Desiana, Desiana Eka Prasetya Nazara Feronica, Feronica Hadianto Hadianto Hadianto, Hadianto Jenny Edly Sunyoto Joyce Tan Julianti Julie Tryany Misnawati Misnawati Rendy Diaz Hilrian Riksen Sitorus Sari Dewi Selvia Selvia Shella Shella Sherly Celia Natalia Sherly Sherly Silvia Sodia Sumantri Sumantri Sumantri, Sumantri Tamara, Klesia Viona Frederica Widya Wulandari Widya Wulandari. R Yulias Hidayah Yulinar Yulinar