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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Jurnal Akuntansi Bisnis Monex: Journal of Accounting Research Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan MONSU'ANI TANO Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pengabdian Masyarakat Indonesia Accounting and Finance Studies D'edukasi: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indonesian Journal of Accounting and Business Jurnal Dinamika Akuntansi Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Dhini Suryandari, Dhini
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : eaj economics and accounting journal

 1 
The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements Adris Kuncoro; Dhini Suryandari
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p82-92

Abstract

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.
DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING Ely Indriyani; Dhini Suryandari
EAJ (Economic and Accounting Journal) Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p35-47

Abstract

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements
DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING Indriyani, Ely; Suryandari, Dhini
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p35-47

Abstract

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements
The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements Kuncoro, Adris; Suryandari, Dhini
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p82-92

Abstract

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.
Co-Authors A.A. Ketut Agung Cahyawan W Adris Kuncoro Agung Wicaksono Akmal, M Aliati Mukaromah, Aliati Aminudin, Mohamad Rizal Arditiyan, Arma Kharisma Arditiyan, Arma Kharisma Asri Purwanti Bisri Rahayuningsih Dayani, Luluk Dayyanah, Malikhatun Djoko Sanjoto Ely Indriyani Faizah, Siti Nurul Febi Setiawan Fian Tri Rohmah Fransiska Desi Primastuti, Fransiska Desi Hilda Vina Anisa Humaira Dinda Mulyadi Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indira Djanuarti Indriyani, Ely Islamiatun, Monita Bayu Kayati, I N Kayati, Ima Nur Khalyacara Febrianto Kuncoro, Adris Linda Agustina Malikhatun Dayyanah Melati Napitupulu, Ravlecia Munajat, Sakinatul Munajat, Sakinatul Munifah, Siti Najib, Muhammad Ihda Ainun Najib, Muhammad Ihda Ainun Ningrum, Tri Sulistya Nugraha, Asa Septa Nugraha, Asa Septa Oktavianto, Dimas Dwi Oktavianto, Dimas Dwi Olga Welly Charisma Prabowo Yudo Jayanto Putri, Kristi Kemala Putri, Kristi Kemala Qomari, Aliffa Nurul Rahayu Dinassari Rahayu, Rita Ramadhani Nurul Aisyah, Ramadhani Nurul Retno Wulandari Retnoningrum Hidayah Rohmah, Fian Tri S Sukirman Sandy Alfianto, Sandy Sanjoto, Djoko Sarifa Aini Saripah Saripah, Saripah Siti Kholipah Srikandhi, Mutia Femila Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Trisni Suryarini Wijayanti, Yulia Winda Islamiati Zahid, Anwar