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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Emilia Gustini
Universitas Bina Darma Palembang
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Komite Audit, Corporate governance, dan Audit Tenure Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Energi Suci Tania; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9570

Abstract

This study aims to analyze the influence of the Audit Committee, Corporate Governance, and Audit Tenure on the integrity of financial reports in energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The issue of financial reporting integrity has come under scrutiny due to numerous cases of manipulation and weak transparency in the energy sector. Using a quantitative approach and multiple linear regression analysis on 105 observational data sets, this study simultaneously and partially examines the influence of independent variables on financial report integrity, as proxied by earnings management. The results indicate that the Audit Committee and Audit Tenure have a significant positive effect on financial report integrity, with significance values of 0.017 and 0.002, respectively. Conversely, Corporate Governance has no significant effect (sig = 0.141), although the relationship is positive. These findings emphasize the importance of effective audit oversight and a stable auditor-client relationship in maintaining the reliability of financial reports, while the implementation of Corporate Governance needs to be substantially strengthened. This research contributes to understanding the determinants of financial reporting quality in strategic, risk-prone sectors.
Pengaruh Fee Audit, Audit Tenure, dan Audit Delay Terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman Agus Triya Nur Hasanah; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9571

Abstract

Thiis study aiiims to ainailyze the effect of aiudiit fees, aiudiit tenure, aind aiudiit delaiy on aiudiit quailiity iin food aind beveraige compainiies liisted on the Iindonesiiai Stock Exchainge for the 2021–2023 periiod. The reseairch aipproaich used wais quaintiitaitiive wiith multiiple liineair regressiion, usiing 32 compainiies ais saimples through ai purposiive saimpliing techniique, resultiing iin ai totail of 96 observaitiions. The t-test results iindiicaite thait aiudiit fees (t = 4,564 ; siig = 0.000) aind aiudiit tenure (t = 7,883 ; siig = 0.000) haive ai siigniifiicaint posiitiive effect on aiudiit quailiity, whiile aiudiit delaiy (t = -9,531 ; siig = 0.000) hais ai siigniifiicaint negaitiive effect. The Aidjusted R² vailue of 0,851 iindiicaites thait 85,1% of the vairiiaitiion iin aiudiit quailiity cain be explaiiined by the three iindependent vairiiaibles. Therefore, the aimount of aiudiit fees aind the length of the aiudiitor's relaitiionshiip wiith the cliient iincreaise aiudiit quailiity, whiile aiudiit delaiy aictuailly decreaises iit.
Pengaruh Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderating Shelly Amelia Sari; Emilia Gustini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9831

Abstract

This study analyzes the influence of competence, accountability, and independence on audit quality, with auditor ethics as a moderating variable. Using a quantitative approach and SmartPLS 4 analysis, data was collected through a questionnaire distributed to 45 auditors at PT. Perkebunan Nusantara I Regional VII Kebun Beringin. The research results indicate that competence, accountability, and independence directly have a positive and significant effect on audit quality. The moderating analysis further reveals that auditor ethics significantly strengthens the relationship between competence and audit quality, as well as between accountability and audit quality. However, auditor ethics does not have a significant role in strengthening the relationship between independence and audit quality. This finding concludes that auditor ethics is an important factor that can enhance the effectiveness of auditor competence and accountability in producing high-quality audits.
Co-Authors Agus Triya Nur Hasanah Shelly Amelia Sari Suci Tania