Determinants Of Audit Quality With Integrated Reporting As A Moderator (Study On Financial Sector Companies In Indonesia And Malaysia)

Dion M Toduho; Syahril Djaddang; Shanti Lysandra

Authors

Dion M Toduho Magister Akuntansi, Sekolah Pascasarjana, Universitas Pancasila
Syahril Djaddang Magister Akuntansi, Sekolah Pascasarjana, Universitas Pancasila
Shanti Lysandra Magister Akuntansi, Sekolah Pascasarjana, Universitas Pancasila

Keywords:

Audit Quality, Integrated Reporting, Financial Sector Companies

Abstract

Many regulations require companies to be audited by qualified independent auditors. Financial statements of high quality will be more trusted by users of financial statements, such as investors, creditors, and governments. This study aims to analyze the factors that influence Audit Quality with Integrated Reporting as a moderating variable. The study was conducted on the Financial Sector in the Indonesia Stock Exchange and Malaysia, which are part of ASEAN, because the financial sector is involved in complex transactions and has a complex financial portfolio, so risk assessment and audit quality become more important.This study used binary logistic regression analysis with SPSS 23 software. The study analyzed 302 research units generated from 63 companies over 5 years of research (2018-2022). The results of the study showed that board independence had a positive effect on audit quality. Audit fees had a negative effect on audit quality. Audit reputation and board size had no effect on audit quality. Integrated reporting can moderate the effect of audit fees and board independence on audit quality. Integrated reporting cannot moderate the effect of board size on audit quality.

Downloads

Download data is not yet available.

References

Andica, N. D. D., Djaddang, S., & Suyanto. (2022). Pengaruh Ukuran Perusahaan , Collateralizable Assets dan Leverage Terhadap Dividend Payout Ratio Dengan Profitabilitas. Trilogi Accounting and Business Research, 03(02), 239–257.

DiMaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in the Organizational Field. American Sociological Review, 48, 147-160.

Fama, E. F. (1980). Agency Problems and the Theory of the Firm. The Journal OfPolitical Economy, 88(2), 288–307.

Freeman, R. E., & Reed, D. L. (1983). Stockholders and Stakeholders : A New Perspective on Corporate Governance. California Management Review, XXV (3).

Idawati, W. (2018). Analisis Karakteristik Kunci Yang Mempengaruhi Kualitas Audit. Jurnal Akuntansi, XXII(01), 33–50.

Jensen, M. C. (1993). The Modern Industrial Revolution , Exit , and the Failure of Internal Control Systems. Journal Of Finance, XLVIII(3), 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x

Kesumojati, S. C. I., Widyastuti, T., & Darmansyah. (2017). Pengaruh Kualitas Audit, Financial Distress, Debt Default Terhadap Penerimaan Opini Audit Going Concern. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 3(1), 62–76. https://doi.org/10.34204/jiafe.v3i1.434

Novrilia, H., Arza, F. I., & Sari, V. F. (2019). Pengaruh Fee Audit, Audit Tenure, dan Reputasi KAP Terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 1(1), 256–276. http: //jea.ppj.unp.ac.id /index. php/jea/issue/view/2

Permatasari, I. Y., & Astuti, C. D. (2019). Pengaruh Fee Audit, Rotasi Auditor, dan Reputasi KAP Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, Vol. 5(1)(1), 81–94. https://doi.org/10.25105/jat.v5i1.4839

Pratama, A. (2021). Analisis Faktor – Faktor Yang Mempengaruhi Pengungkapan Komponen Pelaporan Terintegrasi dan Implikasinya terhadap Nilai Perusahaan (Studi pada Perusahaan yang Terdaftar di Bursa Saham Indonesia, Singapura, Malaysia, Thailand dan Filipina). (Unpublished Doctoral Dissertation). Universitas Padjajaran, Jawa Barat, Indonesia.