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All Journal Journal of Auditing, Finance, and Forensic Accounting Economic Education Analysis Journal
Rohmah, Fian Tri
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Economics, Econometrics & Finance Education Other

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Audit Quality Determinants with Audit Report Lag as a Moderator on State-Owned Enterprises in Indonesia Rohmah, Fian Tri; Pramono, Maylia; Mussanadah, Atik Ul
JAFFA Vol 12, No 2 (2024): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v12i2.27431

Abstract

This research examines the moderating role of audit report lag (ARL) with the association between foundational audit elements (audit firm rotation, auditor switching, audit fees, and auditor gender diversity) and audit quality. By focusing on State-Owned Enterprises (SOEs) listed under the BUMN20 Index, it employs descriptive and inferential statistical analyses through panel data regression and Moderated Regression Analysis (MRA). The findings reveal that all non-moderated associations do not considerably influence audit quality. Inference from the moderation role, it is found that ARL weakens the correlation of audit fees and auditor gender diversity on audit quality. Shortly, it indicates the critical importance of maintaining output quality and timeliness in auditing.
Type of Industry and Environmental Disclosure Quality: Evidence from Developing Country Hidayah, Retnoningrum; Akmal, M; Suryandari, Dhini; Wahyuningrum, Indah Fajarini Sri; Suryarini, Trisni; Kayati, I N; Agustina, Linda; Rohmah, Fian Tri; Zahid, Anwar; Jayanto, Prabowo Yudo
Economic Education Analysis Journal Vol 1 No 1 (2023): Economic Education Analysis Journal [Special Issue]
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v1i1.75480

Abstract

The activities of company give a distinct pollution on the natural environment and communities. This paper aims to examine how the role of type of industry influences the quality of environmental disclosures with multi-theories. The research population is non-financial companies listed on the Indonesia Stock Exchange (IDX). The results point out that profitability could not effects on the environmental disclosure quality. Moreover, type of industry has no effect on environmental disclosure quality. In addition, the type of industry cannot moderate the relationship between profitability and the quality of environmental disclosures. This research proves the type of industry is unable to guarantee the level of quality of environmental disclosure by companies. The level of environmental disclosure quality tends to depend on management awareness in each management. This study give contribution for literature review that legitimacy theory could not be implemented. The large companies do not always prioritize environmental disclosure quality.
Co-Authors Akmal, M Atik Ul Mussanadah Dhini Suryandari, Dhini Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kayati, I N Linda Agustina Prabowo Yudo Jayanto Pramono, Maylia Retnoningrum Hidayah Trisni Suryarini Zahid, Anwar