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All Journal Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Handayani, R. R. Sri
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Economics, Econometrics & Finance Social Sciences

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PENGARUH DARI TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN SELAMA PANDEMI COVID-19 (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Pertiwi, A.Winona Suci; Handayani, R. R. Sri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of corporate governance on the financial performance of pharmaceutical companies during the Covid-19 pandemic. During the Covid-19 pandemic, financial performance is an indicator that reflects the extent to which the company has managed to achieve good financial management results, especially in the face of the economic impact of the pandemic. Good corporate governance is expected to improve the company's financial performance.This study uses independent variables consisting of corporate governance with indicators of institutional ownership, board of commissioners, board of directors. Whilethe dependent of research is financial performance in the form of ROA. The population of this study is pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 20-202 2. The sampling method used was purposive sampling and a total sample of seven pharmaceutical companies with certain criteria was obtained. This study used multiple regression analysis and Stata 14 application.The results showed that institutional ownership with an effective monitoring function and an independent board of commissioners can help minimize agency conflicts, thus having a positive and significant effect on the company's ROA during the Covid-19 pandemic, but the board of directors negatively affects ROA. In the event that the supervision of the board of directors is not effective in supervising the agency or taking inappropriate decisions, this also has an impact on the company's financial performance.
The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies Amin, Khairul Insan Al; Handayani, R. R. Sri
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 1 (2025): March 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i1.45155

Abstract

This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure. The population consists of manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2022 and 2023. The samples were selected using a purposive sampling technique, resulting in 245 firm-year observations. Using multiple linear regression analysis, this study found that audit fees positively affect KAM disclosure, while audit firm reputation, auditor industry specialization, auditor rotation, and audit tenure did not have a significant impact. The findings imply that financial incentives, such as higher audit fees, may encourage auditors to provide more detailed and transparent KAM disclosures.
Co-Authors Amin, Khairul Insan Al Pertiwi, A.Winona Suci