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All Journal Jurnal Ekonomi dan Bisnis JRB-Jurnal Riset Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Shanti Lysandra
Universitas Pancasila
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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Journal : Jurnal Ekonomi dan Bisnis

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Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia) Syahril Djaddang; Shanti Lysandra
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.45 KB) | DOI: 10.24914/jeb.v18i2.264

Abstract

This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.
Co-Authors Ati Hermawati Basis G. Andamari Derryawan Derryawan Djaddang, Syahril Endang Ety M Fahruddin Salim Hendratn Indah Masri LAILAH FUJIANTI Laili Savitri M. ARDIANSYAH SYAM Melinda Majid Mulyadi Nabila Nuha Rafrini Amyulianthy SALIS MUSTA ANI Sonya Kristina Natalia Susilawati TRI ASTUTI Tyahya Whisnu Hendratni Widyaningsih Azizah Yudha Prasetyo