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The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements KAP规模、机构所有权和审计委员会对财务报表质量的影响
EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/eaj.v4i1.y2021.p82-92
Adris Kuncoro, D. Suryandari
{"title":"The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements","authors":"Adris Kuncoro, D. Suryandari","doi":"10.32493/eaj.v4i1.y2021.p82-92","DOIUrl":"https://doi.org/10.32493/eaj.v4i1.y2021.p82-92","url":null,"abstract":"This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123662838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia? 印尼公司治理是否增加关联方交易披露?
EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/EAJ.V4I1.Y2021.P1-12
Amrie Firmansyah, Pria Aji Pamungkas, Fardan Ma’ruf Zainuddin
{"title":"Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia?","authors":"Amrie Firmansyah, Pria Aji Pamungkas, Fardan Ma’ruf Zainuddin","doi":"10.32493/EAJ.V4I1.Y2021.P1-12","DOIUrl":"https://doi.org/10.32493/EAJ.V4I1.Y2021.P1-12","url":null,"abstract":"The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130497068","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables 以风险偏好为调节变量的KPP Pratama Surabaya mulorejo的纳税人遵从性
EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/EAJ.V4I1.Y2021.P48-58
A. Yanto, Soeparlan Pranoto, Dwi Suhartini
{"title":"Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables","authors":"A. Yanto, Soeparlan Pranoto, Dwi Suhartini","doi":"10.32493/EAJ.V4I1.Y2021.P48-58","DOIUrl":"https://doi.org/10.32493/EAJ.V4I1.Y2021.P48-58","url":null,"abstract":"This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129039691","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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