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All Journal Future : Jurnal Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma Infestasi MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Mantik Journal of Contemporary Accounting Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Proceeding of National Conference on Accounting & Finance Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services The Eastasouth Journal of Social Science and Humanities Advances in Managerial Auditing Research Advances in Taxation Research Atestasi : Jurnal Ilmiah Akuntansi
Muhammad Ridhwansyah Pasolo
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Advances in Managerial Auditing Research

 1 
Slack Resources, Audit Committee, Board Feminism on the Quality of Corporate Social Responsibility Disclosure of Mining Industry Companies Rumkabu, Faradila Mince; Mutmainnah, Mutmainnah; Pasolo, Muhammad Ridhwansyah
Advances in Managerial Auditing Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i3.156

Abstract

Purpose: This study aims to examine whether slack resources, audit committee effectiveness, and board feminism influence the quality of corporate social responsibility (CSR) disclosure. Research Design and Methodology: This study employs a quantitative research method. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using a purposive sampling technique. The study utilizes panel data as its data source, and data collection was conducted using the documentation method. Findings and Discussion: The analysis results indicate that slack resources and audit committees do not significantly affect the quality of CSR disclosure. However, board feminism does have a significant influence on this quality, suggesting that gender diversity on corporate boards enhances the transparency and comprehensiveness of CSR reporting. Implications: This study provides insights and a deeper understanding of the role of audit committees and gender diversity on the quality of CSR disclosure. It can serve as a valuable reference for future research and offer considerations for companies and policymakers in enhancing CSR practices through improved governance structures and board diversity.
Examining Contemporary Challenges and Solutions in Audit Practice Pasolo, Muhammad Ridhwansyah
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.315

Abstract

The study explores contemporary challenges and innovative solutions in audit practice, aiming to enhance audit quality and effectiveness in the digital age. The purpose is to examine the multifaceted nature of the audit profession and its dynamic interaction with evolving business landscapes, regulatory frameworks, and technological advancements. Employing a literature review approach, the research design and methodology involve synthesizing insights from scholarly articles and theoretical frameworks to elucidate key themes and trends in audit practice. Findings reveal significant hurdles faced by auditors, including the escalating complexity of financial transactions, regulatory compliance requirements, and the emergence of new technologies. Moreover, innovative solutions such as data analytics, artificial intelligence, continuous auditing, and interdisciplinary collaboration offer promising avenues for addressing these challenges and providing stakeholders with timely assurance and insights into organizational performance. The implications of the study underscore the importance of proactive adaptation, continuous professional development, and collaboration among audit professionals, academia, industry stakeholders, and regulatory bodies in driving innovation, enhancing knowledge sharing, and advancing best practices in the audit profession. The study contributes to the literature by providing insights into emerging audit trends, best practices, and challenges facing the profession, with implications for audit quality, efficiency, and effectiveness in the digital age
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Co-Authors Abdul Rasyid Ade Kurniawan Adriani Lande Akbar, Mohammad Aldrin Akbar, Rusdi Aldrin Akbar, Mohammad Ameliana, Yana Andri Irawan Auliyah, Iriana Entar Sutisman Entis Sutisna Entis Sutisna Ermawati, Yana Fachril, Fadriansyah Kadek Ayu Anggreini Kartim Kevin Nugraha Marihi, Laode Moewo, Fian Muhdi B. Hi. Ibrahim Mursalam Salim Mutmainnah Mutmainnah NOY, Ismail R. Pasolo, Fahrudin Rumkabu, Faradila Mince Sahrul Ponto Septyana Prasetianingrum Sri Wahyuni Sumartono Sumartono Sumartono, Sumartono Suratini, Suratini Tahir, Arlan Yana Ameliana Yaya Sonjaya Yaya Sonjaya