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All Journal Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmiah Edunomika (JIE)
Putri, Eka Lestari Hafqi
Fakultas Ekonomi Dan Bisnis, Universitas Airlangga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Kepatuhan Emiten Dalam Menerapkan Good Corporate Governance Putri, Eka Lestari Hafqi
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 12 No. 2 (2017): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.545 KB) | DOI: 10.26533/eksis.v12i2.107

Abstract

Seluruh emiten yang terdaftar dibursa diharuskan untuk memenuhi aturan terkait good corporate governance, namun ternyata masih banyak pelanggaran yang terjadi. Tujuan dilakukan penelitian  ini adalah untuk menganalisis kepatuhan emiten terhadap aturan good corporate governance dan faktor-faktor yang mempengaruhinya. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif. Penelitian ini dilakukan pada 21 emiten pertambangan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu tahun 2012 sampai tahun 2014. Hasil dari penelitian menunjukkan bahwa faktor-faktor yang mempengaruhi kepatuhan emiten dalam menerapkan good corporate governance adalah usia, size perusahaan, frekuensi rapat dewan komisaris, sekretaris perusahaan, kepemilikan saham oleh publik, dan ketepatan waktu pelaporan keuangan, sedangkan factorkomposisi dewan komisaris, jumlah komite audit, frekuensi rapat komite audit dan CSR tidak berpengaruh pada penerapan aturan good corporate governance.
THE INFLUENCE OF AUDITOR INTEGRITY ON INTERNAL AUDIT EFFECTIVENESS WITH AUDITOR COMPETENCE AS A MODERATING VARIABLE Rika Lidyah; Purnomo Purnomo; Nelly Patria; Eka Lestari Hafqi Putri; Kusiyah Kusiyah
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12012

Abstract

Abstract Researchers believe in two things, namely, first, the Auditor Integrity variable can have a positive relationship and have a significant influence on Internal Audit Effectiveness. Second, researchers determine that the Auditor Competence variable can moderate the influence of the Auditor Integrity variable on Internal Audit Effectiveness. Therefore, this research aims to analyze the influence of the Auditor Integrity variable on the Effectiveness of Internal Auditors with Work Competence as a moderating variable. This research is a quantitative research with an exploratory approach that collects data using a questionnaire method. The data used in this research is primary data. The data was analyzed using the smart PLS 4.0 analysis tool. The research results show that the Auditor Integrity variable has a positive relationship and a significant influence on the Internal Audit Effectiveness variable because the better the Auditor's Integrity, the more independent the auditor, the more likely he is to intervene, and is believed to be able to complete his tasks well. Apart from that, the Audit Competency variable can also moderate the two variable relationships above. Keywords : Auditor Integrity, Internal Audit Effectiveness, Auditor Comptence
Co-Authors Kusiyah Nelly Patria Purnomo Purnomo Rika Lidyah