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All Journal Jurnal Penelitian Ekonomi dan Bisnis wacana equiliberium (jurnal pemikiran penelitian ekonomi)
Fikri, Rizal Khurriyatul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengaruh Kepemilikan Asing, Ukuran Perusahaan, Komite Audit, Dewan Komisaris Terhadap Sustainability Report Retnoningsih, Sri; Fikri, Rizal Khurriyatul; Khoiriyah, Khoiriyah; Khoirotunnisa, Khoirotunnisa
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 01 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.01.34-42

Abstract

The topic of this research is disclosure of sustainability reports. This research aims to examine the influence of foreign ownership, company size, audit committee and board of commissioners on the disclosure of sustainability reports on the 2022 Asean Corporate Governance Scorecard. Sustainability reports in this research are measured using the Global Reporting Initiative (GRI) Index. Sample selection used a purposive sampling method with a total sample of 31 companies. The data used in this research is secondary data. The data analysis technique uses multiple linear regression. The research results show that foreign ownership and the board of commissioners have no influence on sustainability report disclosure, on the contrary, company size and audit committee influence sustainability report disclosure.
Analysis of the Effect of Information Technology Governance on Audit Risk with Audit Quality as A Moderating Fikri, Rizal Khurriyatul; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 11 No. 1 (2026): March 2026
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v11i1.15091

Abstract

The Industrial Revolution 4.0 has transformed corporate operations by increasing reliance on Information Technology, which brings new challenges related to data security and reliability. IT governance is crucial to ensure effective management and reduce audit risk. Audit quality plays a moderating role in the relationship between IT governance and audit risk. This study aims to analyze the effect of IT Governance projected by IT Performance, IT Committee and Supervision on Audit Risk calculated by Return on Asset, Quick Ratio and Leverage Ratio with Audit Quality as a moderating variable. This study was conducted on industrial sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Descriptive quantitative method was used with secondary data collection from annual reports and financial statements. The results showed that IT Performance and IT Committee have a significant negative effect on Audit Risk as measured by Return on Asset, Quick Ratio, and Leverage Ratio. On the other hand, Supervision has a significant positive effect on all Audit Risk measurement models. Audit Quality is shown to moderate the relationship between IT Governance and Audit Risk, where the interaction of Audit Quality with IT Performance and IT Committee shows a significant positive effect, while the interaction with Supervision shows a significant negative effect. These findings emphasize the importance of effective management of IT and strengthening audit quality to minimize audit risk and improve corporate financial performance.
Co-Authors Agus Triyani Khoiriyah Khoiriyah Khoirotunnisa, Khoirotunnisa Sri Retnoningsih Suhita Whini Setyahuni