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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society)
Icih Icih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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POLITICAL CONNECTIONS, CEO DUALITY, AUDIT COMMITTEE INDEPENDENT ON THE COST OF DEBT Icih Icih; Tuti Sumanih
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1034

Abstract

This study aims to determine whether political connections, CEO duality and independent audit committee have an effect on. Debt interest expense this research is a quantitative type of research using secondary data obtained from the Bursa Malaysia web, the population in this study uses the financial service sector in the 2017-2020 period. This research uses multiple linear regression analysis. The results show that political connection have a negative effect on the interest cost of debt with CEO duality having a negative relationship, and independent audit committees are proven to have an effect on the interest cost of debt.
AUDIT COMMITTEE, COMPANY SIZE AND IMPLEMENTING OF INTERNAL AUDIT Icih Icih; Norhanizah Johari; Ajeng Rindi Antika; Bambang Rahma Sugiharto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1278

Abstract

Audit Committee Chair Internal Overlap is the dual position of the Audit Committee which is more than one board committee in one company, Audit Committee Chair External Overlap is the dual position of the Audit Committee who holds the position of director in another public company or serves as a leader in another company. Chair expertise is an individual who has education and experience in accounting or auditing. And Committee Meetings are the number of meetings held by the audit committee during the financial year. Then firm size plays an important role in applied microeconomics and industrial organization. Implementation of Internal Audit is an activity of providing assurance and consulting that is independent and objective, with the aim of increasing value and improving company operations. This study uses secondary data sources. This study carried out a sampling technique using purposive sampling as the sample. The data analysis method used is logistic regression analysis with the help of SPSS software data processing. Based on the results of the Audit Committee Chair Internal Overlap research has a negative effect on the Implementation of Internal Audit, this concurrent position causes a decrease or weakening of the quality of internal audit within a company. Audit Committee Chair External Overlap has no effect on Internal Audit Implementation, Chair Expertise has a positive effect on Internal Audit Implementation, Committee Meetings (X4) have no effect on Internal Audit Implementation, Company Size (X5) has no effect on Internal Audit Implementation, independent variable has significant effect simultaneously on the dependent variable.
Co-Authors Ajeng Rindi Antika Bambang Rahma Sugiharto Norhanizah Johari Tuti Sumanih