Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela
Abstract
The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures.
Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.
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References
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Akhtaruddin, M., & Haron, H. (2010). Board ownership, audit committees' effectiveness and corporate voluntary disclosures. Journal Asian Review of Accounting, 18(1), 68-82.
Anderson, U. L., Christ, M. H., Johnstone, K. M., & Rittenberg, L. E. (2012). A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons, 26(2), 167-191.
Armstrong, C. S., Core, J. E., & Guay, W. R. (2014). Do independent directors cause improvements in firm transparency? Journal of financial Economics, 113(3), 383-403.
Ayemere, I. L., & Elijah, A. (2015). Audit committee attributes and earnings management: Evidence from Nigeria. International Journal of Business and Social Research, 5(4), 14-23.
Ball, R., Jayaraman, S., & Shivakumar, L. (2012). Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis. Journal of accounting and economics, 53(1-2), 136-166.
Berger, A. N., & DeYoung, R. (1997). Problem Loans and Cost Efficiency in Commercial Banks. Journal of Banking & Finance, 21(6), 849-870.
Chen, C. J., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and public Policy, 19(4-5), 285-310.
Committees, B. R. C. o. I. t. E. o. C. A. (1999). Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees. The Business Lawyer, 1067-1095.
Comprix, J., & Huang, H. (2015). Does auditor size matter? Evidence from small audit firms. Advances in accounting, 31(1), 11-20.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
Dehkordi, H. F., & Makarem, N. (2011). The effect of size and type of auditor on audit quality. International research journal of finance and economics(80), 121.
DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, 21, 38.
Dopuch, N., & Simunic, D. (1980). The nature of competition in the auditing profession: a descriptive and normative view in Regulation and the Accounting Profession, J Buckley and F Weston eds. In: Learning Publications.
Francis, J. R. (1984). The effect of audit firm size on audit prices: A study of the Australian market. Journal of accounting and economics, 6(2), 133-151.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting literature, 23, 194.
Holt, T. P., & DeZoort, T. (2009). The effects of internal audit report disclosure on investor confidence and investment decisions. International journal of auditing, 13(1), 61-77.
Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management & Financial Innovations, 15(3), 122.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Kamolsakulchai, M. (2015). The impact of the audit committee effectiveness and audit quality on financial reporting quality of listed company in stocks exchange of Thailand. Review of Integrative Business and Economics Research, 4(2), 328.
Kewo, C. L., & Afiah, N. N. (2017). Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? International Journal of Economics and Financial Issues, 7(2), 568-573.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate accounting: John Wiley & Sons.
Lennox, C., & Pittman, J. (2010). Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of accounting and economics, 49(1-2), 84-103.
Mat Zain, M., Zaman, M., & Mohamed, Z. (2015). The effect of internal audit function quality and internal audit contribution to external audit on audit fees. International journal of auditing, 19(3), 134-147.
Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of international business studies, 26(3), 555-572.
Muliawan, E. K., & Sujana, I. K. (2017). Pengaruh Ukuran Kantor Akuntan Publik, Auditor Switching dan Audit Tenure Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 21(1), 534-561.
Salierno, D. (2007). Managing change: FASB chairman Robert Herz says that meeting the demand for improved financial reporting standards is a matter of balance. Internal Auditor, 64(1), 51-55.
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28.
Setiany, E., Hartoko, S., Suhardjanto, D., & Honggowati, S. (2017). Audit committee characteristics and voluntary financial disclosure. Review of Integrative Business and Economics Research, 6(3), 239.
Song, J., & Windram, B. (2004). Benchmarking audit committee effectiveness in financial reporting. International Journal of Auditing, 8(3), 195-205.
Ulf, & Agi. (2019). Kronologi Kisruh Laporan Keuangan Garuda Indonesia. Retrieved from https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda-indonesia
Utami, L., Handajani, L., & Hermanto, H. (2019). Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 1570-1600.
Widyaswari, K. R., & Suardana, K. A. (2014). Pengaruh Karakteristik Komite Audit terhadap Timeliness Pelaporan Keuangan: Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 154-166.
Yassin, F. M., & Nelson, S. P. (2012). Audit committee and internal audit: implications on audit quality. International Journal of Economics, Management and Accounting, 20(2).
Akhtaruddin, M., & Haron, H. (2010). Board ownership, audit committees' effectiveness and corporate voluntary disclosures. Journal Asian Review of Accounting, 18(1), 68-82.
Anderson, U. L., Christ, M. H., Johnstone, K. M., & Rittenberg, L. E. (2012). A post-SOX examination of factors associated with the size of internal audit functions. Accounting Horizons, 26(2), 167-191.
Armstrong, C. S., Core, J. E., & Guay, W. R. (2014). Do independent directors cause improvements in firm transparency? Journal of financial Economics, 113(3), 383-403.
Ayemere, I. L., & Elijah, A. (2015). Audit committee attributes and earnings management: Evidence from Nigeria. International Journal of Business and Social Research, 5(4), 14-23.
Ball, R., Jayaraman, S., & Shivakumar, L. (2012). Audited financial reporting and voluntary disclosure as complements: A test of the confirmation hypothesis. Journal of accounting and economics, 53(1-2), 136-166.
Berger, A. N., & DeYoung, R. (1997). Problem Loans and Cost Efficiency in Commercial Banks. Journal of Banking & Finance, 21(6), 849-870.
Chen, C. J., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and public Policy, 19(4-5), 285-310.
Committees, B. R. C. o. I. t. E. o. C. A. (1999). Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees. The Business Lawyer, 1067-1095.
Comprix, J., & Huang, H. (2015). Does auditor size matter? Evidence from small audit firms. Advances in accounting, 31(1), 11-20.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
Dehkordi, H. F., & Makarem, N. (2011). The effect of size and type of auditor on audit quality. International research journal of finance and economics(80), 121.
DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, 21, 38.
Dopuch, N., & Simunic, D. (1980). The nature of competition in the auditing profession: a descriptive and normative view in Regulation and the Accounting Profession, J Buckley and F Weston eds. In: Learning Publications.
Francis, J. R. (1984). The effect of audit firm size on audit prices: A study of the Australian market. Journal of accounting and economics, 6(2), 133-151.
Gramling, A. A., Maletta, M. J., Schneider, A., & Church, B. K. (2004). The role of the internal audit function in corporate governance: A synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting literature, 23, 194.
Holt, T. P., & DeZoort, T. (2009). The effects of internal audit report disclosure on investor confidence and investment decisions. International journal of auditing, 13(1), 61-77.
Idris, M. I., Siam, Y. I. A., & Ahmad, A. L. (2018). The impact of external auditor size on the relationship between audit committee effectiveness and earnings management. Investment Management & Financial Innovations, 15(3), 122.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Kamolsakulchai, M. (2015). The impact of the audit committee effectiveness and audit quality on financial reporting quality of listed company in stocks exchange of Thailand. Review of Integrative Business and Economics Research, 4(2), 328.
Kewo, C. L., & Afiah, N. N. (2017). Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? International Journal of Economics and Financial Issues, 7(2), 568-573.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate accounting: John Wiley & Sons.
Lennox, C., & Pittman, J. (2010). Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of accounting and economics, 49(1-2), 84-103.
Mat Zain, M., Zaman, M., & Mohamed, Z. (2015). The effect of internal audit function quality and internal audit contribution to external audit on audit fees. International journal of auditing, 19(3), 134-147.
Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of international business studies, 26(3), 555-572.
Muliawan, E. K., & Sujana, I. K. (2017). Pengaruh Ukuran Kantor Akuntan Publik, Auditor Switching dan Audit Tenure Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 21(1), 534-561.
Salierno, D. (2007). Managing change: FASB chairman Robert Herz says that meeting the demand for improved financial reporting standards is a matter of balance. Internal Auditor, 64(1), 51-55.
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28.
Setiany, E., Hartoko, S., Suhardjanto, D., & Honggowati, S. (2017). Audit committee characteristics and voluntary financial disclosure. Review of Integrative Business and Economics Research, 6(3), 239.
Song, J., & Windram, B. (2004). Benchmarking audit committee effectiveness in financial reporting. International Journal of Auditing, 8(3), 195-205.
Ulf, & Agi. (2019). Kronologi Kisruh Laporan Keuangan Garuda Indonesia. Retrieved from https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda-indonesia
Utami, L., Handajani, L., & Hermanto, H. (2019). Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 1570-1600.
Widyaswari, K. R., & Suardana, K. A. (2014). Pengaruh Karakteristik Komite Audit terhadap Timeliness Pelaporan Keuangan: Perusahaan Go Public yang Terdaftar di Bursa Efek Indonesia. E-Jurnal Akuntansi, 154-166.
Yassin, F. M., & Nelson, S. P. (2012). Audit committee and internal audit: implications on audit quality. International Journal of Economics, Management and Accounting, 20(2).
Published
2020-04-23
How to Cite
PURNOMO, Hanny; BERNAWATI, Yustrida.
Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 4, p. 861 - 873, apr. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55119>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i04.p05.
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