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All Journal Ilomata International Journal of Tax and Accounting Jurnal Ekonomi
Harry Budiantoro
YARSI University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF INTERNAL FACTORS AFFECTING EXTERNAL AUDIT QUALITY EMPIRICAL STUDY ON LQ 45 COMPANIES ON THE INDONESIA STOCK EXCHANGE Harry Budiantoro; Perdana Wahyu Santosa; Kanaya Lapae; Irwin Ananta Vidada
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

The development of audit services in Indonesia is considered to be getting better, accompanied by a positive increase in demand-supply making audit services more attractive to entities as users. This study aims to determine the effect of auditor specialization, tenure, KAP size, time and budget pressure, rotation, and audit fees on audit quality. Data were taken from LQ 45 companies listed on the Indonesia Stock Exchange for the period 2012-2018 which were analyzed by logistic regression. This study found that KAP size significantly affects audit quality, while other variables are not proven, and overall all variables simultaneously affect audit quality
The Continuity Of ASEAN-6 Capital Market Integration Evaluation: The VECM and Granger Causality Approach Harry Budiantoro; Hendryadi; Syahrul Effendi; Faris Faruqi
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2261

Abstract

This study examines the co-integration relationships among stock indices in the Association of Southeast Asian Nations (ASEAN), with attention to potential changes in market dynamics following the implementation of the ASEAN Economic Community (AEC) in 2015. Rather than formally testing for structural breaks, this research employs a two-period comparative framework to assess differences in long-run equilibrium and short-run dynamics before and after the AEC. Using weekly composite stock price indices from six ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam), the analysis is divided into two periods: pre-AEC (2011–2016) and post-AEC (2017–2024). The study applies a Vector Error Correction Model (VECM), threshold cointegration tests, and Granger causality analysis to capture both symmetric and asymmetric adjustments as well as directional relationships. The results indicate that co-integration persists among five markets, excluding Vietnam, with asymmetric short-run adjustments and symmetric long-run convergence. Furthermore, the post-AEC period shows a stronger and more extensive pattern of bidirectional causal linkages, suggesting an increase in financial integration across the region. Overall, the findings suggest that the period following the AEC is associated with stronger regional financial interconnectedness, rather than providing definitive evidence of a structural break. This study underscores the relevance of regional policy initiatives in shaping capital market dynamics and offers insights into how economic integration may be reflected in financial market relationships.
Co-Authors Faruqi, Faris Hendryadi Irwin Ananta Vidada Kanaya Lapae Perdana Wahyu Santosa Syahrul Effendi