Asian Management and Business Review
Volume 2 Issue 2, 2022

Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020

Asikin, Zulifa Ivada (Unknown)
Zakiy, Faris Shalahuddin (Unknown)
Zaenuri, Wahab (Unknown)
Fauziah, Najim Nur (Unknown)

Article Info

Publish Date
26 Aug 2022

Abstract

This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in the form of consolidated reports. The samples of this study consisted of 36 companies listed on the Jakarta Islamic Index (JII) in 2018-2020. The results of this study indicate that audit quality has a significant positive effect on the financial reporting quality, managerial reports have a significant negative effect on financial reporting quality and audit committee has a positive but not significant effect on financial reporting quality quality.

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Journal Info
Asian Management and Business Review
Website

Abbrev

AMBR

Publisher

Universitas Islam Indonesia

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Asian Management and Business Review (AMBR) is a peer-review journal published twice a year (February and August) by Master of Management, Department of Management, Faculty of Business and Economics, Universitas Islam Indonesia. AMBR addresses the broad area of management applied and its practices ...