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All Journal Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomika Manajemen Dan Bisnis
Pribadi , Muhammad Iqbal
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Independensi Komite Audit Dan Ukuran Komite Audit Terhadap Kualitas Pelaporan Keuangan Disektor Infrastruktur Putri, Nur Aprilia; Anshari, Rahman; Pribadi , Muhammad Iqbal
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.832

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi komite audit dan ukuran komite audit terhadap kualitas pelaporan keuangan pada perusahaan-perusahaan di sektor infrastruktur. kualitas pelaporan keuangan merupakan aspek krusial yang mencerminkan transparansi dan akuntabilitas suatu entitas. Komite audit sebagai bagian dari tata kelola perusahaan, memegang peranan penting dalam mengawasi proses pelaporan keuangan. Populasi dalam penelitian ini adalah perusahaan pada sektor infrastruktur yang terdaftar di Bursa Efek Indoneisa (BEI) periode 2020-2023. Sampel ditentukan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 116 data. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan banhwa: (1) independensi komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan; dan (2) ukuran komite audit berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan. This study aims to analyze the effect of audit committee independence and audit committee size on finacial reporting quality in companies in the infrastructure sector. Financial reporting quality in a crucial aspect that reflects the transparency and accountability of an entity. The audit committee, as part of corporate governance, plays an important role in overseeing the financial reporting process. The population in this study consists of companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) fpr the period 2020-2023. The sampel was determined using purposive sampling with a sampel size of 116 data. The data analysis technique used was multiple linear regression analysis using IBM SPSS software. The result of this study indicate that: (1) the independence of athe audit committee does not significantly affect the quality of financial reporting; and (2) the size of the audit committee has a positive and significant effect on the quality of financial reporting
Analisis Pengaruh Ukuran Komite Audit Dan Keberagaman Gender Komite Terhadap Kualitas Pelaporan Keuangan Di Sektor Transportasi Dan Logistik Dewi, Rosita; Ansari, Rahman; Pribadi , Muhammad Iqbal
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3251

Abstract

In 2018, PT Garuda Indonesia was involved in a financial statement manipulation scandal that affected investor confidence in the Indonesian capital market. The actions were indicated as window dressing. Based on POJK No. 39/POJK03/2019/Regarding SAF Commercial Banks, window dressing refers to the manipulation of financial statements with the aim of presenting the company's financial condition in a more favorable light than the actual reality. This study uses a quantitative approach with secondary data collected through documentation techniques. The sample was determined using purposive sampling, comprising 158 data samples. Analysis was conducted using classical assumption tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of the study indicate that the size of the audit committee has a significant effect on financial reporting quality, while gender diversity in the committee does not have a significant effect on financial reporting quality.
Co-Authors Ansari, Rahman Anshari, Rahman Putri, Nur Aprilia Rosita Dewi