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All Journal Journal of Applied Finance & Accounting Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) JPSriwijaya Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Gorontalo Accounting Journal Jurnal Ipteks Terapan Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ipteks Terapan : research of applied science and education pendidikan, science, teknologi, dan ekonomi Journal Of Human And Education (JAHE) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Safari : Jurnal Pengabdian Masyarakat Indonesia Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Riset Akuntansi dan Keuangan Indonesia Alamtana Balance: Jurnal Ekonomi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Iskandar Itan, Iskandar
Universitas Internasional Batam
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Journal : global financial accounting journal

 1 
Biaya Audit Dalam Konvergensi Ifrs Itan, Iskandar; Ervi, Ervi
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.484 KB)

Abstract

This Study Aimed To Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%. 
Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit Itan, Iskandar
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 | Full PDF (232.362 KB)

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kepemilikan perusahaan dan audit tenure terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan asing, kepemilikan institusional dan audit tenure yang mempengaruhi kualitas audit. Sampel dari penelitian ini menggunakan 399 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistik binar. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan, kepemilikan asing, dan audit tenure mempunyai pengaruh signifikan positif terhadap kualitas audit. Sebaliknya, penelitian menunjukkan bahwa kepemilikan institusional tidak memiliki pengaruh signifikan terhadap kualitas audit.
Biaya Audit Dalam Konvergensi Ifrs Iskandar Itan; Ervi Ervi
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

This Study Aimed To Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%.
Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit Iskandar Itan
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

Penelitian ini bertujuan untuk mengukur pengaruh kepemilikan perusahaan dan audit tenure terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan asing, kepemilikan institusional dan audit tenure yang mempengaruhi kualitas audit. Sampel dari penelitian ini menggunakan 399 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistik binar. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan, kepemilikan asing, dan audit tenure mempunyai pengaruh signifikan positif terhadap kualitas audit. Sebaliknya, penelitian menunjukkan bahwa kepemilikan institusional tidak memiliki pengaruh signifikan terhadap kualitas audit.
Role of Risk Management in Independent Commissioners and Audit Committees on Financial Performance Iskandar Itan; Khelen Khelen
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6877

Abstract

Purpose - Financial performance of a company is an important thing to consider due to its direct correlation with the company’s survivability. It is important to understand what affects a company's financial performance. This research aimed to determine the influence of the independent commissioner and audit committee variables on financial performance as moderated by risk management. Research Method - This study used 22 companies of LQ-45 that listed in the Indonesia Stock Exchange from 2017 to 2021 using a purposive sampling method. Model used in this research was analyzed using multiple linear regression. Findings – The results indicate that independent commissioners have no significant effect on financial performance, while audit committee has a positive significant effect on the financial performance. Independent commissioners and audit committee simultaneously have a positive and significant effect on the financial. While risk management was not found to moderate the effect of independent commissioners on financial performance, though it may strengthen the relationship between audit committee and financial performance. Implication – The presence of independent commissioners and audit committee in a company is important because independent commissioners act as an external party entitled to monitor the actions taken by the company, while audit committee affects reliable and accountable financial statements. Every company certainly has risks that must be taken and make adjustments according to the level of risk. Furthermore, having risk management in the companies enable the audit committees to assess the risk more accurate.
Environmental, Social and Governance Disclosure Impacts on Earnings Management in Indonesia Itan, Iskandar; Nazara, Eka Prasetya; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11345

Abstract

Purpose - This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on earnings management practices among companies listed on the Indonesia Stock Exchange (IDX). It explores how ESG transparency influences corporate financial reporting behavior. Research Method - This study uses data from Thomson Reuters, covering 86 IDX-listed companies that disclosed ESG information during the 2019-2023 period. Findings - It revealed that ESG disclosure in the environmental and social dimensions is found to reduce earnings management practices, while governance disclosure shows no significant effect. Companies with higher revenue levels are more effective in leveraging ESG disclosure to enhance transparency. Implication - This study offers a novel contribution by examining the influence of ESG disclosure on earnings management in Indonesia, while also considering company revenue levels as a comparative factor. The findings hold important policy and practical implications, especially for regulators and corporate management, in understanding the broader impact of ESG practices on the integrity of financial reporting.
The Effect of Earnings Management on Corporate Social Responsibility with Corporate Governance as Moderator Itan, Iskandar; Mardianto; Rizka Putri Pratama
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v10i1.11528

Abstract

Purpose - this study examines the nexus between CSR, Accrual Earning Management and Real Earning Management and whether Corporate Governance can moderate that connection. Research Method - this research uses a quantitative approach with the STATA application. Tables such as descriptive statistics and regression analysis will be presented to achieve the research objectives. This analysis relies on longitudinal data from companies listed on the Indonesia Stock Exchange (IDX), 299 companies from the period 2019 - 2023. Findings – The results of this paper show that both Accrual Earning Management and Real Earning Management are positively associated with Corporate Social Responsibility. We also found that Corporate Governance can limit the opportunistic activities of managers in manipulating earnings.
Co-Authors Alvina Alvina Ang, Meiga Putri Antoni Antoni Antoni Arya Dita Butar Butar, Dea Tiara Moonalisa Calvin Pang Celine Te Chen, Robin Christian, Natalis Cindy Tan Dea Tiara Monalisa Butar-Butar Derista, Fanny Devina Devina Devina Devina Devina, Devina Elbert Henokh Tanberius Erika Chen Erliani erna wati Erna Wati Ervi Ervi Ervi, Ervi Erwin Erwin Febriana, Helen Febrine Fiqri Pramanda Gabriela Gabriela Giovani, Marshella Grace Vaustine Handoko Karjantoro Hartono Hartono Hennie Selviani Hilrian, Rendy Diaz Indah Novitasari Indo Dicaprio P Indradewa, Rhian Jacky Lim Jason Hirawan Jennifer Jennifer Jessica Jessica Jesslin Jesslin Jessy Jessy Juliana Juliana Junnestine Jurnali, Teddy Karina, Ria Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelvin Kelvin Khelen Khelen Kian Ricardoegan Laudeciska, Leni M Ramanda Alim Marcelina Victoria Marco Nicholas Alfredo Loho Mardianto Mariska Ramadana Meirita Sitadewi Meiviana, Meiviana Melisa Melisa Melisa Putri Pane Melissa Melissa Merinda Wijaya Monica Krisalda Siahaan Nasyah Amanda Natasya Artamevia Nazara, Eka Prasetya Nobellya Rivanti Nydia Salsabila Firdaus Pangestu, Krisnawati Yeni Paskah De La Cruz, Christofer Piere Ricardo Putri Utami R.A. Widyanti Diah Lestari Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Riana, Wiwy Riksen Sitorus Rina Rina Rizka Putri Pratama Sama, Hendi Saphira Evani Saragih, Anre Giltbelt Septiany, Sheila Serly Angelica She Lee Susanti Silvy Gresia Stella Stella Susanti Susanti Sylvia, Sylvia Valen Oktavianti Venny Chou Vincent Linardo Vincent Sun Vinco Vinco Vinnie Chelencia Willy Benyamin Ompusunggu Winson Winson Winton Tan Wiwy Riana Yehezkiel Putra Galang