STUDI ATAS UKURAN DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDIT INDEPENDEN TERHADAP KUALITAS AUDIT

Penulis

  • Bennedik Hutapea

https://doi.org/10.58303/jeko.v11i2.2059

Kata Kunci:

audit quality, independent audit committee size, independent board size

Abstrak

The purpose of this study was to describe independent board size, independent audit committee size and audit quality on banking companies listed in Indonesia Stock Exchange. Another purpose of this study was to find out the significant effect of independent board size on audit quality and the effect of independent audit committee size on audit quality. The variables in this study are independent board size and independent audit committee size as independent variables and audit quality as the dependent variable. This study uses descriptive method with data processing using logistic regression. Sample method used was purposive sampling so this study used 35 banks as samples. Data obtained from annual reports of banking companies listed in Indonesia Stock Exchange during 2013-2015. The results showed that independent board size in banking companies already met requirements set by the OJK regulation. Independent audit committee size in banking companies still many who do not meet the conditions set by the OJK regulation and BI regulation. More than half banking companies used large audit firms (Big 4) that in view of giving a good audit quality. Another result of this study showed that independent board size have a significant effect on audit quality. Independent audit committee size have a significant effect on audit quality.

Article Metrics

Referensi

Antonia, E. (2008). Analisis Pengaruh Reputasi Auditor, Proporsi Dewan Komisaris Independen, Leverage, Kepemilikan Manajerial dan Proporsi Komite Audit Independen Terhadap Manajemen Laba. Semarang: Universitas Diponegoro. (tesis)

Beisland, L. A., Mersland, R. & Strøm, R.O. (2015). Audit Quality and Corporate Governance: Evidence from the Microfinance Industry. International Journal of Auditing. © 2015 John Wiley & Sons Ltd.

Carcello, J.V., Hermanson, D.R., Neal, T.L, & Riley, R.A, Jr., (2002). Board characteristics and audit fees. Contemporary Accounting Research; Fall 2002; 19, 3; ABI/INFORM Complete, pg. 365.

DeAngelo. L. E. (1981). Auditor independence, “low balling” and disclosure regulation. Journal of Accounting and Economics 3, 113-127

DeFond, M. L. (1992). The Association between Changes in Client Firm Agency Costs and Auditor Switching. Auditing: A Journal of Practice and Theory, 11(1), 16-31.

Efraim, F. G. (2010). Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia. Simposium Nasional Akuntansi 13.

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro

Hay, D., Knechel, W., & Ling, H. (2008). Evidence on the impact of internal control and corporate governance on audit fees. International Journal of Auditing, 12 (1), 9–24.

Hogan, C. E. (1997). Cost and Benefits of Audit Quality in The IPO Market: A Self Selection Analysis. The Accounting Review. Januari. p. 67-86.

Ikhsan, A., & Suprasto, H. B. (2008). Teori Akuntansi & Riset Multiparadigma. Yogyakarta: GRAHA ILMU.

International Finance Corporation, Advisory Services in Indonesia. (2014). The Indonesia Corporate Governance Manual. 1st edition. January 2014.

Jackson, A. B., Moldrich, M. & Roebuck, P. (2008). Mandatory Audit Firm Rotation and Audit Quality. Managerial Auditing Journal, 23 (5), pp. 420 – 437.

Jensen, M & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economic 3(4) 305-360.

Lawrence, A., Minutti-Meza, M., & Zhang, P. (2011). Can big 4 versus non-big 4 differences in audit-quality proxies be attributed to client characteristics? Accounting Review, 86 (1), 259-286.

Nadia, R. N. & Arifin, S. (2013). Faktor-faktor yangMempengaruhi Penetapan Fee Audit Eksternal pada Perusahaan yang Terdaftar di BEI. Diponegoro Journal of Accounting, Vol. 2 No. 2, Hal. 1-11.

O'Sullivan, N. & Diacon, S. (2003). Board Composition and Performance in Life Insurance Companies, British Journal of Management, 14(2), p. 115-129.

Pangaribuan, H. (2016). Pengaruh Karakteristik Komite Audit, Karakteristik Dewan Komisaris dan Struktur Kepemilikan Terhadap Kualitas Audit Serta Implikasinya Terhadap Kinerja Keuangan Perusahaan: Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Pada Tahun 2010-2014. Bandung, Jawa Barat. Universitas Katolik Parahyangan. (Disertasi).

Peraturan Bank Indonesia No. 8/4/PBI/2006, Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum.

Peraturan Bank Indonesia No. 8/14/PBI/2006, Tentang Perubahan Atas Peraturan Bank Indonesia No. 8/4/PBI/2006, Tentang Pelaksanaan Good Corporate Governance Bagi Bank Umum.

Peraturan Otoritas Jasa Keuangan Nomor 33 /POJK.04/2014, Tentang Direksi dan Dewan Komisaris Emiten Atau Perusahaan Publik.

Peraturan Otoritas Jasa Keuangan, Nomor 55/POJK.04/2015, tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.

Rustiarini, N. W. (2005). Komite Audit dan Kualitas Audit: Kajian Berdasarkan Karakteristik, Kompetensi, dan Aktivitas Komite Audit. Thesis, Mahasaraswati Denpasar University; Denpasar-Bali.

Siregar, S. V., Fitriany, A., Wibowo, A., & Anggraita, V. (2012). Audit tenure, auditor rotation, and audit quality: the case of Indonesia. Asian Journal of Business and Accounting, 5(1), 55-74.

Soliman, M. M. & Elsalam, M. A. (2012). Corporate Governance Practices and Audit Quality. International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 6(11)

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatid, dan R&D, Bandung: Alfabeta

Uyanto, S. S. (2009). Pedoman Analisis Data dengan SPSS. Yogyakarta: Graha Ilmu.

Widiastuty, E. dan Febrianto, R. (2010). Pengukuran Kualitas Audit: Sebuah Esai. Audi Jurnal Akuntansi dan Bisnis,5(2), Juli 2010. Denpasar: Jurusan Akuntansi Fakultas Ekonomi Universitas Udayana.

Widyantari, A. A. A. P. (2011). Opini Audit Going Concern dan Faktor-faktor yang Memengaruhi: Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Denpasar, Bali. Universitas Udayana Denpasar. (Tesis).

Widyati, F. M. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen Universitas Negeri Surabaya, 1 (1) Januari 2013.

Bursa Efek Indonesia, (2010). Laporan Keuangan dan Tahunan. [online]. Tersedia: http://www.idx.co.id/idid/beranda/perusahaantercatat/laporankeuangandantahunan.aspx

Zunaidah, S., John, C. G., Amariah, H.H., Zuraidah, M. S., dan Carl B. McGowan (2013). Managerial Ownership, Leverage and Audit Quality Impact on Firm Performance: Evidence from The Malaysian Ace Market. Accounting and Taxation.5 (1), 2013.

##submission.downloads##

Diterbitkan

2019-09-05

Cara Mengutip

Hutapea, B. (2019). STUDI ATAS UKURAN DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDIT INDEPENDEN TERHADAP KUALITAS AUDIT. Jurnal Ekonomis, 11(2), 67-82. https://doi.org/10.58303/jeko.v11i2.2059