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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Jurnal Akuntansi
Evelyn Christina Kurniawan
Universitas Surabaya
Economics, Econometrics & Finance

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THE EFFECT OF OWNERSHIP STRUCTURE ON AUDIT QUALITY IN THE BANKING SECTOR IN 2010-2018 Evelyn Christina Kurniawan
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to identify the effect of state ownership structure and large share ownership on audit quality in the banking sector. The sample for this research is banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2010-2018. Researchers used the ordinal logistic regression test, model testing was done twice. The first study measured large shares with a concentration of ownership of the first 10 shareholders. The second research measures large shares with block share ownership above 5%. The results of the study show that there is no significant effect between state ownership and ownership concentration variables on audit quality. The results of the study used a robust blockholder ownership variable in the first study. This can be explained by the characteristics of market players in Indonesia, most of whom only consider capital gains and pay little attention to audit quality. The conclusion of this study is that the role of governance is less than optimal in the banking sector in Indonesia. This research can be useful for evaluating the implementation of governance regulations and evaluating bank audit quality.
DISRUPSI TEKNOLOGI DALAM KANTOR JASA AKUNTAN: SEBUAH PERINGATAN Evelyn Christina Kurniawan; Bonnie Soeherman; Susan Sutedjo
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.04

Abstract

Abstrak – Disrupsi Teknologi dalam Kantor Jasa Akuntan: Sebuah PeringatanTujuan Utama – Penelitian ini bertujuan untuk menganalisis peran kantor jasa akuntan dalam membantu klien dalam implementasi sistem.Metode – Penelitian ini menggunakan metode studi kasus. Informan yang dipilih beragam mulai dari akuntan asosiasi hingga akuntan teknis.Temuan Utama – Hasil penelitian ini menujukkan bahwa akuntan melalui tiga fase yaitu fase tradisional, fase IT digital, dan fase IT hyper-digital. Pada masa transisi kantor jasa akuntan berperan sebagai pendamping klien. Keberhasilan adopsi teknologi masih bisa dipengaruhi oleh lima faktor yaitu kompetensi pengusaha, kekuatan finansial, investasi teknologi, investasi sumber daya manusia, dan regulasi pemerintah.Implikasi Teori dan Kebijakan – Disrupsi teknologi akan menggeser peran akuntan di masa depan. Kantor jasa akuntan di masa mendatang masih akan menghadapi banyak tantangan sebelum masuk ke era digitalisasi.Kebaruan Penelitian – Penelitian ini melibatkan pihak-pihak level teknik sampai dengan konseptual yang memberikan sudut pandang secara mendalam dari kantor jasa akuntan menuju ke era disrupsi. Abstract – Technology Disruption in Accounting Service Firms: A WarningMain Purpose – This study aims to analyze the role of accounting services firms in assisting clients in system implementation.Method – This research uses the case study method. The informants ranged from associate accountants to technical accountants.Main Findings – The results of this study show that accountants go through three phases, namely the traditional, digital IT, and hyper-digital IT phases. During the transitional period, the accounting services office acts as a companion to the client. The success of technology adoption can still be influenced by five factors: entrepreneur competence, financial strength, technology investment, human resource investment, and government regulations.Theory and Policy Implications – Technology disruption will shift the role of accountants in the future. Accounting service offices in the future will still face many challenges before entering the digitalization era.Novelty – This research involves technical to conceptual level parties which provide an in-depth perspective from the accounting services firm towards the era of disruption.
PENGARUH PELAPORAN KEUANGAN MELALUI INTERNET DAN TATA KELOLA PADA KESULITAN KEUANGAN DI SEKTOR PERBANKAN Permata Ayu Widyasari; Evelyn Christina Kurniawan
Jurnal Akuntansi Vol. 10 No. 2 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.2.165-182

Abstract

The research objective is to identify ownership structure, audit committee characteristics, and internet financial reporting impact on banking financial distress. Populations of this study are the banks registered in Indonesia Stock Exchange 2010-2018. This study use logistic regression method, which is done twice for the period 2010-2018 and the period 2018. The result shows a positive significant impact on audit committee financial literacy in is financial distress. The state ownership has a negative significant impact on financial distress for 2010-2018 data. This result is not supported by 2018 data, due to changes in government priority. Firm size as control variable has negative significant impact on financial distress. This research emphasizes that the practice of internet financial reporting need to be evaluated in banking sector.Keywords: Ownership Structure, Audit Committee Characteristic, Internet Financial Reporting, Financial Distress, Good Corporate Governance
Co-Authors Bonnie Soeherman Permata ayu widyasari Susan Sutedjo