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Jurnal Akuntansi dan Bisnis
Published by Universitas Sebelas Maret
ISSN : 14120852     EISSN : 25805444     DOI : 10.20961
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of the business and accounting. Papers presented in JAB are solely that of author. Editorial staff may edit the papers, as long as not change its meaning. JAB has obtained an accreditation from Directorate General of Research and Development Strengthening, Ministry of Research, Technology, and Higher Education of the Republic of Indonesia by SK No. 21/E/KPT/2018.
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Foreign Ownership and Corporate Financial Decision Making: A Review and Future Research Agenda Mandra Lazuardi Kitri; Sudarso Kaderi Wiryono; Yunieta Anny Nainggolan
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.793

Abstract

Individuals, firms, and even countries face scarcity due to limited resources. To overcome this problem, especially in the need for capital resources, firms and countries try to acquire additional capital externally through foreign investment. Previous research has been conducted to examine the effect of foreign ownership on a firm’s decision-making and performance. However, the systematic literature review shows that the results are still inconclusive and bring confusion for firms and governments in determining their strategy for promoting foreign investment. There are two gaps identified surrounding current research on foreign ownership that needs special attention. First, most research considers foreign ownership as an ownership type and puts less attention on the actual ownership types. Second, research has found that different characteristics of the home or host country involved in foreign investment may moderate the relationship between foreign ownership and a firm’s decision-making but only considers a one-sided observation of country characteristics (home or host country only). This research proposes future research agenda in examining how different foreign owner’s ownership types affect a firm’s decision-making, risk, and performance and whether country characteristics differences moderate the relationships between foreign owner’s ownership types, firm’s decision-making, risk, and performance. Individu, perusahaan, dan bahkan negara menghadapi persoalan kelangkaan akibat terbatasnya sumber daya. Untuk menghadapi hal tersebut, terutama terkait dengan kebutuhan modal, perusahaan dan negara berupaya untuk memperoleh tambahan modal melalui sumber eksternal berupa investasi asing. Penelitian terdahulu telah dilakukan untuk mengetahui efek dari kepemilikan asing terhadap pengambilan keputusan dan kinerja perusahaan. Namun, hasil penelitian-penelitian tersebut masih beragam dan membawa kebingungan bagi perusahaan dan negara dalam memutuskan strategi untuk mempromosikan investasi asing. Terdapat dua persoalan yang ditemukan dalam penelitian-penelitian terkait kepemilikan asing. Pertama, sebagian besar penelitian menilai kepemilikan asing sebagai jenis kepemilikan dan kurang memperhatikan jenis pemilik asing sesungguhnya. Kedua, beberapa penelitian menemukan bahwa karakteristik negara memoderasi hubungan antara kepemilikan asing dan pengambilan keputusan serta kinerja perusahaan, namun penelitian-penelitian tersebut hanya mempertimbangkan satu sisi karakteristik negara (asal investor atau lokasi perusahaan). Penelitian ini mengusulkan agar agenda riset masa depan dapat menggali pengaruh perbedaan tipe kepemilikan pemilik asing terhadap pengambilan keputusan, risiko, dan kinerja perusahaan serta bagaimana perbedaan karakteristik negara dapat memoderasi hubungan antara tipe pemilik asing dengan pengambilan keputusan, risiko, dan kinerja perusahaan.
Earnings Quality: The Moderating Role of CEO's Demographic Backgrounds in Agency Relationships Enrico Adhanur Karyadi; Kuwat Slamet
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.724

Abstract

Chief executive officer (CEO) as a company leader plays important role in influencing the relationships with its stakeholder, especially within the perspective of agency relationships. This study aims to examine the effect of bonuses, audit quality, and financial distress on earnings quality to represent potential conflicts in agency relationships as well as the moderating role of CEO demographic backgrounds on those effects. Using the sample of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2020, this study finds that bonuses and CEO demographic backgrounds are negatively associated with earnings quality, while both audit quality and financial distress are not associated with earnings quality. Audit quality plays an important role in aligning principals and agent interest in firms that are being led by CEO that have risky demographic backgrounds. However, CEO demographic backgrounds fail to moderate the agency conflict that occurs within manager-shareholders (bonuses) and manager-creditors (financial distress) on earnings quality. Future research should explore top management team effects demographic backgrounds on agency relationships. Chief executive officer (CEO) sebagai pemimpin perusahaan berperan penting dalam memengaruhi hubungan dengan pemangku kepentingan, terutama dalam perspektif hubungan keagenan. Penelitian ini bertujuan untuk menguji pengaruh bonus, kualitas audit, dan kesulitan keuangan pada kualitas laba untuk mewakili potensi konflik dalam hubungan keagenan serta peran moderasi latar belakang demografis CEO pada pengaruh tersebut. Dengan menggunakan sampel perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) dari 2014 hingga 2020, penelitian ini menemukan bahwa bonus dan latar belakang demografis CEO berpengaruh negatif terhadap kualitas laba, sedangkan kualitas audit dan kesulitan keuangan tidak berpengaruh signifikan terhadap kualitas laba. Kualitas audit berperan penting dalam menyelaraskan kepentingan principal dan agent di perusahaan yang dipimpin oleh CEO yang memiliki latar belakang demografis yang berisiko. Akan tetapi, latar belakang demografis CEO gagal memoderasi konflik keagenan yang terjadi antara manajer-pemegang saham (bonus) dan manajer-kreditur (kesulitan keuangan) terhadap kualitas laba. Penelitian selanjutnya diharapkan menyelidiki pengaruh latar belakang demografis tim manajemen puncak pada hubungan keagenan.
Intellectual Capital Measurement: Extended-Vaic Vs Vaic Which One Is Better? Noel Singgih Haryo Pradono; Eka Bertuah
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.796

Abstract

This study aims to make comparison between two measurement model for Intellectual Capital and explore its impact on financial and stock performance. As many as 19 non-financial companies with 183 observations for the period of 2010-2020 (unbalanced panel) was used for regression model. Fixed Effect Model with robust is the most suitable model for panel data regression in this research. According to the results both models are fit to predict internal financial performance with ROA and ROE as proxy but not fit to predict stock valuation in the market with MBV as proxy. VAIC model is better for IC measurement than E-VAIC model. Human Capital is the most significant component both for VAIC and E-VAIC model. The result also indicated that Relationship capital efficiency has pure moderating role. Penelitian ini bertujuan membandingkan dua model pengukuran Intellectual Capital dan pengaruhnya terhadap kinerja keuangan dan saham. Sampel terdiri dari perusahaan non finansial yang terdaftar di BEI selama 2010-2020. Sebanyak 19 perusahaan dengan 183 observasi (unbalanced panel) digunakan dalam model regresi. Dari hasil pengujian model, ditemukan bahwa model yang paling tepat adalah model Fixed Effect Model dengan Robust. Dari hasil regresi ditemukan bahwa dua model yang dibandingkan dapat digunakan untuk memprediksi kinerja keuangan internal namun tidak cocok untuk memprediksi nilai saham yang ditangkap oleh pasar yang diproksikan oleh MBV. Model VAIC memiliki kemampuan yang lebih baik dalam mengukur IC daripada Model E-VAIC. Komponen Human Capital menjadi variabel yang berpengaruh paling signifikan baik pada model VAIC maupun E-VAIC. Relationship capital efficiency ditemukan menjadi variabel moderasi murni pada model E-VAIC.
Corporate Governance, Tax Plannings and Firm Risk: Empirical Study of Indonesian Manufacturing Companies Wahyudi Febrian; Amrie Firmansyah
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.828

Abstract

Many companies reduce the tax expenses to as low as possible, leading to tax planning behavior. Tax efficiency is carried out to optimize company profits through various policies. Meanwhile, implementing certain tax policies can increase the company's risk because it triggers uncertainty in cash flows and profits. This study examines the effect of tax avoidance, tax aggressiveness, and tax risk on firm risk. In addition, this study also examines the moderating role of corporate governance, testing the independent and dependent variables. The data used in this study are from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 observation period, sourced from Indonesia Stock Exchange's official website, the company websites, www.finance.yahoo.com and www.bloomberg.com. This study resulted in a sample of 216 firm-years based on purposive sampling. Hypothesis testing is employed by multiple linear regression linear analysis for panel data. The results suggest that tax avoidance and tax risk are positively associated with firm risk, while tax aggressiveness is not associated with firm risk. Furthermore, this study also finds that corporate governance does not have a moderating effect in testing the independent and dependent variables. This study contributes novelty to tax planning activities testing related to firm risk, which is still rarely conducted in previous studies. Banyak perusahaan mengurangi beban pajak serendah mungkin, yang memunculkan perilaku perencanaan pajak. Efisiensi pajak dilakukan untuk mengoptimalkan keuntungan perusahaan melalui berbagai kebijakan. Sementara itu, penerapan kebijakan perpajakan tertentu dapat meningkatkan risiko perusahaan karena memicu ketidakpastian arus kas dan laba. Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak, agresivitas pajak, dan risiko pajak terhadap risiko perusahaan. Selain itu, penelitian ini juga menguji peran moderasi dari corporate governance pengujian variabel independen dan variabel dependen. Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode pengamatan 2016-2019 yang bersumber dari situs web resmi Bursa Efek Indonesia, situs web perusahaan, www.finance.yahoo.com dan www.bloomberg.com. Berdasarkan purposive sampling, penelitian ini menghasilkan total sampel sebanyak 260 firm-year. Pengujian hipotesis dilakukan dengan menggunakan analisis linier regresi linier berganda untuk data panel. Hasil penelitian menunjukkan bahwa penghindaran pajak dan risiko pajak berhubungan positif dengan risiko perusahaan, sedangkan agresivitas pajak tidak berhubungan dengan risiko perusahaan. Selanjutnya, penelitian ini juga menemukan bahwa tata kelola perusahaan tidak memiliki efek moderasi dalam pengujian variabel independen dan variabel dependen. Penelitian ini memberikan kebaruan terkait dengan aktivitas pengujian perencanaan pajak terkait dengan risiko perusahaan yang masih jarang dilakukan dalam penelitian sebelumnya.
Religiusitas dalam Penghindaran Pajak: Studi Perusahaan di Indonesia Nita Andriyani Budiman; Bandi Bandi
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.848

Abstract

The case of transfer pricing in Indonesia is still a major problem in the development of multinational companies. For tax authorities, transfer pricing is thought to be a way to avoid taxes and harm the state. This study observes 578 companies in Indonesia to analyze the effect of transfer pricing on tax avoidance with religiosity as moderation. Based on the findings, it can be concluded that transfer pricing positively affects tax avoidance. However, if religiosity is used as a moderation between transfer pricing and tax avoidance, this relationship can be weakened because paying taxes is the responsibility of companies to the state. Companies in the sharia securities category are considered capable of weakening companies to carry out transfer pricing and reduce tax evasion. This research implies that it is hoped that the tax authorities can provide knowledge about transfer pricing to companies as well as evaluation material so that Indonesia has rules regarding anti-tax evasion. Kasus transfer pricing di Indonesia masih menjadi masalah utama dalam perkembangan perusahaan multinasional. Bagi otoritas pajak, transfer pricing diduga menjadi cara untuk melakukan penghindaran pajak dan merugikan negara. Penelitian ini mengamati 578 perusahaan di Indonesia untuk menganalisis pengaruh transfer pricing terhadap penghindaran pajak dengan religiusitas sebagai moderasi. Berdasarkan hasil temuan dapat disimpulkan transfer pricing berpengaruh positif terhadap penghindaran pajak. Namun, jika religiusitas dijadikan moderasi antara transfer pricing dengan penghindaran pajak dapat memperlemah hubungan tersebut karena pembayaran pajak adalah tanggung jawab perusahaan kepada negara. Perusahaan dengan kategori efek syariah dianggap mampu memperlemah perusahaan untuk melakukan transfer pricing dan mengurangi penghindaran pajak. Implikasi penelitian ini diharapkan otoritas pajak bisa memberikan pengetahuan mengenai transfer pricing kepada perusahaan serta sebagai bahan evaluasi agar di Indonesia mempunyai aturan tentang anti penghindaran pajak.
Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies Nahda Meiriza; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.852

Abstract

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from the 2020 annual reports of 71 selected publicly traded corporations. The sample technique incorporated stratified sampling. In this study, multiple linear regression analysis models are used for model analysis. The conclusions that can be derived from this study based on the data analysis findings and the prior discussion are that firm size and industry type were proven to be determinants of ICD in the annual reports of Indonesian listed companies, implying that they have some influence on the ICD. Conversely, the findings of this study's variables for profitability, leverage, and audit firm type indicate that these factors have no significant impact on the extent of ICD. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis faktor-faktor (ukuran perusahaan, profitabilitas, leverage, jenis perusahaan audit, dan jenis industri) dari pengungkapan modal intelektual (ICD) dalam laporan tahunan perusahaan terdaftar di Indonesia. Informasi tersebut diambil dari laporan tahunan tahun 2020 dari 71 perusahaan publik terpilih. Teknik pengambilan sampel yang digunakan adalah stratified sampling. Dalam penelitian ini, model analisis regresi linier berganda digunakan untuk analisis model. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa ukuran perusahaan dan jenis industri terbukti menjadi penentu ICD dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, yang menyiratkan bahwa mereka memiliki pengaruh terhadap ICD. Sebaliknya, temuan variabel penelitian ini untuk profitabilitas, leverage, dan jenis perusahaan audit menunjukkan bahwa faktor-faktor ini tidak berpengaruh signifikan terhadap tingkat ICD.
Peran Intermediasi Bank Pembangunan Daerah (BPD) Terhadap Pertumbuhan Ekonomi Daerah Berly Berly; Benedictus Raksaka Mahi; Eugenia Mardanugraha
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.830

Abstract

This study examines the impact of the intermediary role of 27 Regional Development Banks (RDB) on regional economic growth using county and city panel data for the 2015 – 2019 period. The test uses a fixed effect regression model with control variables of labour force participation rates, education, and local government spending. The findings of this study were the role of RDB intermediation has a significant positive effect in encouraging regional economic growth in all counties and cities. The study found that the impact of third party funds was higher if all of it disbursed into credit on the growth of real Gross Regional Domestic Product per capita. Third-party funds proven to increase capital accumulation channelled through credit, thereby encouraging economic growth. RDB has a role in reducing the obstacles to collecting funds in the district by distributing Third - party funds from the city to credit in the county. The results of the study shows that the impact of consumption and productive credit in county and city showed different results. In the county, consumer credit increases the purchasing power of households, while in the city, productive credit becomes physical capital accumulation with a higher multiplier so that it has a positive effect on economic growth. These results suggest that RDB should improve their active role in credit distribution, both in increasing the number and quality of intermediation, especially for productive use that is evenly distributed throughout the region. RDB needs to increase the capacity of lending, especially through increasing capital. Penelitian ini menguji dampak peran intermediasi 27 BPD terhadap pertumbuhan ekonomi daerah menggunakan data panel kabupaten dan kota periode tahun 2015 – 2019. Pengujian menggunakan regresi model efek tetap dengan variabel kontrol tingkat partisipasi angkatan kerja, pendidikan, dan belanja pemerintah daer ah. Hasil penelitian membuktikan peran intermediasi BPD berpengaruh positif signifikan mendorong pertumbuhan PDRB riil per kapita pada keseluruhan kabupaten dan kota. Penelitian menemukan dampak Dana Pihak Ketiga (DPK) lebih tinggi apabila seluruhnya disalurkan menjadi kredit terhadap pertumbuhan PDRB riil per kapita. DPK terbukti meningkatkan akumulasi modal yang disalurkan melalui kredit sehingga mendorong pertumbuhan ekonomi. BPD berperan mengurangi kendala penghimpunan dana di kabupaten dengan mendistribusikan DPK dari kota menjadi kredit di kabupaten. Hasil penelitian dampak kredit konsumsi dan produktif di kabupaten dan kota menunjukkan hasil berbeda. Di kabupaten kredit konsumsi meningkatkan daya beli rumah tangga, sedangkan di kota kredit produktif menjadi akumulasi modal fisik dengan multiplier lebih tinggi sehingga berpengaruh positif terhadap pertumbuhan ekonomi. Mengacu konteks pembangunan Indonesia yang masih dalam tahap perkembangan, diperlukan peran aktif penyaluran kredit BPD baik peningkatan jumlah maupun kualitas intermediasi terutama untuk penggunaan produktif yang merata di seluruh daerah. BPD perlu meningkatkan kapasitas penyaluran kredit terutama melalui peningkatan permodalan.
Intellectual Capital Disclosure Berbasis Website: Studi Komparasi Perguruan Tinggi di Pulau Jawa dan Non-Jawa Nika Esti Rahayu; Eko Arief Sudaryono
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.810

Abstract

The purpose of this study is to examine the comparison of intellectual capital disclosure in Indonesian higher education located in Java and Non-Java which is carried out through the official website on 2021. The research design is descriptive quantitative with a comparative model. The research sample amounted to 85 universities. The data analysis technique used content analysis and independent samples T-test. The results of the study by content analysis showed that intellectual capital disclosure of state higher education in Java is indeed superior to higher education in Non-Java, both in terms of human capital, structural capital, and relational capital. The results by independent samples T-test showed that there is differences in intellectual capital disclosure at state higher education in Java and Non-Java. The implications of this study is expected to contribute ideas for higher education institutions and other institutions that oversee higher education in Indonesia, so the quality of information disclosure related to intellectual capital will increase in the future. Tujuan penelitian ini adalah mengkaji perbandingan intellectual capital disclosure pada perguruan tinggi Indonesia yang berlokasi di Pulau Jawa dan Non Jawa yang dilakukan melalui website resmi pada tahun 2021. Desain penelitian adalah deskriptif kuantitatif dengan model komparasi. Sampel penelitian berjumlah 85 perguruan tinggi. Teknik analisis data menggunakan content analysis dan uji beda independent samples T-test. Hasil penelitian melalui content analysis menyatakan bahwa intellectual capital disclosure perguruan tinggi negeri di Pulau Jawa memang lebih unggul daripada perguruan tinggi di Pulau Non-Jawa, baik dari aspek human capital, structural capital, maupun relational capital. Hasil uji beda menyatakan bahwa terdapat perbedaan intellectual capital disclosure pada perguruan tinggi negeri di Pulau Jawa dan Non-Jawa. Implikasi penelitian ini diharapkan dapat memberikan sumbangan pemikiran bagi institusi perguruan tinggi serta lembaga lain yang menaungi perguruan tinggi di Indonesia, sehingga kualitas pengungkapan informasi terkait intellectual capital lebih meningkat di masa mendatang.
The Influence of Firm Age on Profitability Performance of Indonesian Manufacturing Companies with The Age Level of Directors as Moderating Variable Yohanes Kristantio Wibowo; Setianingtyas Honggowati
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.844

Abstract

This research this study empirically investigates the effect of the age level of Board of Directors (BD) as moderating variable toward the influence of firm age on the corporate financial performance of manufacturing companies in Indonesia. Secondary data which were collected from the annual reports of 125 manufacturing companies listed on the Indonesia Stock Exchange (IDX), from year 2014 to 2017, are used as panel data for research sample of this study and regression analysis is applied on the proposed research models. The results of this study outline that the firm age of the listed Indonesian manufacturing companies has significant direct positive influence on the corporate financial performance as measured by accounting-based ratios of profitability, which include ROA, ROE, and NPM. However, the strength of influence of firm age on ROE depends on the effect of the age level of BD members as moderating variable. The higher the age level of BD members is proved to weaken the influence of firm age on ROE, while the lower the age level of BD members is proved to strengthen the influence of firm age on ROE. In addition, the age level of BD members also has significant negative influence on the corporate financial performance as measured by ROA and ROE. Thus, the age level of BD members can be regarded as Quasi Moderator of firm age on ROE. Ultimately, this study contributes to the limited body of corporate governance studies on the demographic factor of age of the corporate leaders, by outlining the indirect influence of the age level of the BD members toward the influence of firm age on the corporate financial performance in the context of economically developing country of Indonesia. Penelitian ini secara empiris menyelidiki pengaruh dari tingkat usia anggota Dewan Direksi (BD) sebagai variable moderasi pada pengaruh dari usia perusahaan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data sekunder yang dikumpulkan dari 125 laporan keuangan tahunan perusahaan manufaktur dengan periode tahun 2014 hingga 2017 digunakan sebagai data panel yang menjadi sampel penelitian dan analisis regresi diterapkan pada model penelitian dalam studi ini. Hasil analisis pada studi ini menunjukkan bahwa usia perusahaan terbukti memiliki pengaruh positif secara langsung yang signifikan terhadap kinerja keuangan perusahaan yang diukur dengan rasio profitabilitas berbasis akuntansi, yang meliputi ROA, ROE, dan NPM. Namun intensitas pengaruh dari tingkat usia perusahaan terhadap kinerja profitabilitas perusahaan yang diukur dengan ROE secara signifikan bergantung pada pengaruh dari tingkat usia anggota BD sebagai variabel moderasi. Semakin tinggi tingkat usia anggota BD dapat memperlemah pengaruh dari usia perusahaan terhadap ROE, namun Semakin rendah tingkat usia anggota BD dapat memperkuat pengaruh dari usia perusahaan terhadap ROE. Selain itu, tingkat usia anggota BD juga memiliki pengaruh negative secara langsung yang signifikan terhadap ROA dan ROE. Dengan demikian, tingkat usia anggota BD dapat dianggap sebagai Moderator Semu. Penemuan dari penelitian ini turut berkontribusi pada studi tata kelola perusahaan mengenai usia pemimpin perusahaan dengan menguraikan adanya pengaruh secara tidak langsung dari tingkat usia anggota BD pada pengaruh usia perusahaan terhadap kinerja keuangan perusahaan dalam konteks negara dengan kondisi ekonomi yang masih berkembang, Indonesia.
Karakteristik Komite Audit dan Audit Report Lag (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) Djuminah Djuminah; Agung Wijayanto
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.846

Abstract

This research aims at examining the influence of Audit Committee upon Audit Report Lag. The observation was taken based on 198 sample data in the years of 2019 - 2020. Its source was from listed manufacturing industry in BEI. The results of this study shows that Audit Committee’s Meeting, The Audit Committee’s Financial Skill and Size of Audit Commitee do not affect to Audit Report Lag. There is a control variable: a close geographical position of both auditor and client, gives a positive impact to The Audit Report Lag. Keywords: audit Committee’s meeting, audit committee’s financial skill, size of audit commitee and audit report lag. Penelitian ini bertujuan untuk menguji pengaruh Komite Audit terhadap Audit Report Lag. Pengamatan diambil berdasarkan 198 sampel data pada tahun 2019 - 2020. Sumbernya dari industri manufaktur yang terdaftar di BEI. Hasil penelitian ini menunjukkan bahwa Rapat Komite Audit, Keterampilan Keuangan Komite Audit dan Ukuran Komite Audit tidak berpengaruh terhadap Audit Report Lag. Ada variabel kontrol: posisi geografis yang dekat antara auditor dan klien, memberikan dampak positif terhadap The Audit Report Lag.

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