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Audit Comitte Characteristic and Their Impact on Quality: A-Meta-Analysis Arie Fitria; M. Yusuf Bahtiar; Deni Iskandar; Loso Judijanto; T. Saiful Basri; Eko Nursalim; Abi Suar
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9868

Abstract

Komite audit memainkan peran penting dalam tata kelola perusahaan yang baik dengan mengawasi proses audit internal dan eksternal. Karakteristik komite audit, seperti ukuran, independensi, keahlian, dan frekuensi rapat, diyakini memiliki pengaruh terhadap kualitas audit. Penelitian ini bertujuan untuk mengevaluasi dampak dari karakteristik komite audit terhadap kualitas audit dengan melakukan meta-analisis pada studi-studi empiris terdahulu. Penelitian ini adalah jenis penelitian meta-analisis untuk mensintesis hasil dari berbagai penelitian empiris yang menguji hubungan antara karakteristik komite audit dan kualitas audit. Dengan mengumpulkan dan menganalisis data dari 12 studi. Penelitian ini memberikan pemahaman yang lebih komprehensif tentang hubungan antara karakteristik komite audit dan kualitas audit. Karakteristik yang diteliti meliputi ukuran komite audit, keahlian akuntansi dan keuangan, independensi, frekuensi pertemuan, serta tenure anggota komite audit. Analisis data adalah analisis kuantitatif dengan menghitung nilai effect size. Hasil penelitian menyimpulkan Karakteristik komite audit memiliki pengaruh yang signifikan terhadap kualitas audit dengan nilai effect size sebesar 1.12 dengan kategori effect size tinggi. Temuan penelitian ini memberikan implikasi penting bagi para pemangku kepentingan dalam meningkatkan efektivitas komite audit dan kualitas audit.
Sustainable Development, Networks, Financial Inclusion, and Market Competitiveness: A Holistic View of Indonesian MSMEs D. Iwan Riswandi; Arie Fitria
Journal of Management and Bussines (JOMB) Vol 6 No 3 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i3.9654

Abstract

This research aims to analyze the influence of financial inclusion policies, network features and sustainable development strategies on the performance and market competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The research was conducted using a quantitative approach involving 325 MSMEs from various industrial sectors. The analytical method used is Partial Least Squares (PLS) in Structural Equation Modeling (SEM) to test the correlation between variables. The research results show that there is a significant positive correlation between market competitiveness, financial inclusion, network features, sustainable development practices and the performance of MSME companies. The conclusion is that sustainable development practices, involvement in business networks, and access to financial services have a significant positive impact on market competitiveness and performance of MSME companies. The implication of these findings is the importance of integrating sustainability programs, encouraging business collaboration, and expanding financial inclusion to support sustainable growth and competitiveness of MSMEs in Indonesia. Keywords: Market Competitiveness, Network Characteristics, Financial Inclusion, Sustainable Development, MSMEs This research aims to analyze the influence of financial inclusion policies, network features and sustainable development strategies on the performance and market competitiveness of Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The research was conducted using a quantitative approach involving 325 MSMEs from various industrial sectors. The analytical method used is Partial Least Squares (PLS) in Structural Equation Modeling (SEM) to test the correlation between variables. The research results show that there is a significant positive correlation between market competitiveness, financial inclusion, network features, sustainable development practices and the performance of MSME companies. The conclusion is that sustainable development practices, involvement in business networks, and access to financial services have a significant positive impact on market competitiveness and performance of MSME companies. The implication of these findings is the importance of integrating sustainability programs, encouraging business collaboration, and expanding financial inclusion to support sustainable growth and competitiveness of MSMEs in Indonesia. Keywords: Market Competitiveness, Network Characteristics, Financial Inclusion, Sustainable Development, MSMEs