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THE READABILITY OF KEY AUDIT MATTERS PARAGRAPH IN AUDITOR'S REPORT: A STUDY FROM ASEAN COUNTRIES 审计报告中关键审计事项段落的可读性:来自东盟国家的研究

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-09-05 DOI: 10.25105/mraai.v23i2.17113

Dwi Jayanti, Eliza Fatima

{"title":"THE READABILITY OF KEY AUDIT MATTERS PARAGRAPH IN AUDITOR'S REPORT: A STUDY FROM ASEAN COUNTRIES","authors":"Dwi Jayanti, Eliza Fatima","doi":"10.25105/mraai.v23i2.17113","DOIUrl":"https://doi.org/10.25105/mraai.v23i2.17113","url":null,"abstract":"The objective of this research is to explore the readability level of the Key Audit Matters (KAM) paragraph as well as its progress since the first time implementation of KAM for financial statements issued by auditors for listed companies in ASEAN countries. KAM paragraph is extracted from an audit opinion issued by a public accounting firm for companies listed in the capital market around ASEAN countries. Following prior research, by using learning curve theory as a basis, this research applies a quantitative approach to evaluate the readability of the KAM and its progress. Readability is measured by using several commonly used linguistic techniques, which are Flesch Reading Ease (FLESCH), Flesch–Kincaid (KINCAID), and Gunning Fog (FOG) measures). In addition to its role in KAM topic-related research, by bringing the perspective to focus more on readability, this research is able to provide new perspectives on the capability of KAM to affect financial statements users' decisions, as well as provide additional insight for the regulator or professional body for public accountant profession on designing the practical support and assistance to enhance the current practice of KAM writing done by the public accountant, as well as insight for the public accounting firm in preparing clearer and readable KAM paragraphs. This research used ASEAN market data as an emerging market and covered up to the recent year auditor's report to study the readability of the KAM paragraph. Despite some inconsistencies in the observation result, we can make an inference that the readability level of KAM produced by auditors for listed entities in ASEAN countries tend to be more difficult to read as number of experiences in issuing it increasing. This pattern is consistently shown when the sample is divided by type of Auditor and country of exchange. However, when the sample is further detailed down by industry sector, inferences is difficult to be made.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135364591","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

PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL 用crowe的舞弊五边形模型预测财务报告舞弊

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-24 DOI: 10.25105/mraai.v23i1.17293

Harti Budi Yanti, S. Mayangsari, Slamet Wiyono, Ice Nasyrah Noor, M. Siregar, Intan Desiani

引用次数: 0

TAX AVOIDANCE PRACTICES ON THE INDONESIAN STOCK EXCHANGE 印尼证券交易所的避税行为

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-24 DOI: 10.25105/mraai.v23i1.17274

Emma Saur Nauli Sipayung, Yoana Aulia Putri, Deliza Henny, Harti Budi Yanti

引用次数: 0

KEBIJAKAN DIVIDEN DAN VOLATILITAS HARGA SAHAM: PERIODE SEBELUM DAN SELAMA PANDEMI COVID-19 股息政策和股票价格波动:COVID-19大流行之前和期间

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-20 DOI: 10.25105/mraai.v23i1.15498

Chintia Angelina, Rizky Eriandani, Felizia Arni Rudiawarni

{"title":"KEBIJAKAN DIVIDEN DAN VOLATILITAS HARGA SAHAM: PERIODE SEBELUM DAN SELAMA PANDEMI COVID-19","authors":"Chintia Angelina, Rizky Eriandani, Felizia Arni Rudiawarni","doi":"10.25105/mraai.v23i1.15498","DOIUrl":"https://doi.org/10.25105/mraai.v23i1.15498","url":null,"abstract":"Abstract \u0000Stock price volatility is a risk that must be faced by shareholders when owning a share. High volatility indicates that a company’s stock price is move very quickly and the difference between the highest and the lowest price is very significant. Stock price volatility can be influenced by several factors, one of the factor is dividend policy which consists of dividend payout ratio and dividend yield. Dividends carry information that show company’s performance so dividend can cause a reaction in the market in which can affect the company’s stock price. This study aims to analyze whether dividend payout ratio and dividend yield can affect stock price volatility. This study was carried out for all company that listed on the IDX during 2017-2021. The data used in this study is secondary data and using purposive sampling to determine the sample that will be used. The number of samples used in this study was 1867 and the analysis technique used wast multiple linear regression test. The results of this study indicate that dividend payout ratio and dividend yield have a significant effect and han an opposite relationship. This study shows that the higher dividend payout and dividend yield, the stock price volatility will be lower. In addition, the results of this study also show that firm size and earning per share also have a significant effect on stock price volatility. Future research can focus on other factors that can affect stock price volatility dividend policy and use other external factors that can affect stock price volatility.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82410441","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

THE EFFECT OF BOARD DIVERSITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE 董事会多元化对企业社会责任披露的影响

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-18 DOI: 10.25105/mraai.v23i1.15305

Wahyu Widarjo, Vidhe Kusuma Perdana, E. Sudaryono

引用次数: 0

THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES 利益相关者对国有企业风险披露的影响

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-17 DOI: 10.25105/mraai.v23i1.16473

Yeni Priatna Sari, D. Suhardjanto, A. Probohudono, S. Honggowati

引用次数: 0

INTERNET FINANCIAL REPORTING: A SYSTEMATIC LITERATURE REVIEW 互联网财务报告:系统文献综述

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-14 DOI: 10.25105/mraai.v23i1.16543

Muhammad Hamdan Sayadi, Falikhatun

{"title":"INTERNET FINANCIAL REPORTING: A SYSTEMATIC LITERATURE REVIEW","authors":"Muhammad Hamdan Sayadi, Falikhatun","doi":"10.25105/mraai.v23i1.16543","DOIUrl":"https://doi.org/10.25105/mraai.v23i1.16543","url":null,"abstract":"This study aims to develop a study of specific features by examining current developments in online reporting. This is important to improve researchers' understanding of the development of the topic \"Internet Financial Reporting\". A comprehensive review of the existing literature disclosure index shows that different researchers use different dimensions to represent the IFR index. These differences contribute to the variation of findings among researchers and have not been able toclearly summarize the phenomenon and its determinants. Therefore, the dimensions of the IFR disclosure index are important to study. This study specifically analyzes papers published in scopus. The most widely used disclosure index criterion in IFR is to distinguish the content and presentation of IFR (eight researchers). Then, there were two researchers who used the total IFR criteria. Previous research has also distinguished the criteria for disclosure index into financial and non-financial information and distinguished the disclosure index criteria into IFR and IFR content in general. Then, previous studies have also used 3 IFR disclosure indices at once consisting of dummy, degree IFR, and scope IFR. In addition, some researchers only use 1 IFR disclosure index. Further research is expected to use intervening and moderating variables in IFR research.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79148886","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

FRAUD DIAMOND THEORY, EFEKTIVITAS BELANJA PEMERINTAH DAN KOMITMEN ORGANISASI 欺诈钻石理论，政府支出和组织承诺的效力

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-14 DOI: 10.25105/mraai.v23i1.15845

A. Izzati, Amrie Firmansyah

引用次数: 0

THE EFFECT OF MANAGEMENT COMPENSATION, THIN CAPITALIZATION AND SALES GROWTH ON TAX AVOIDANCE WITH INSTITUTIONAL OWNERSHIP AS MODERATION 管理层薪酬、稀薄资本和销售增长对避税的影响，以机构所有权为调节

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-13 DOI: 10.25105/mraai.v23i1.16790

Hermi Hermi, Petrawati Petrawati

引用次数: 0

KEARIFAN RELIGIUS DALAM IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN PENCEGAHAN FRAUD 宗教智慧在可执行的预防控制管理系统上的应用

Media Riset Akuntansi Auditing Informasi Pub Date : 2023-07-13 DOI: 10.25105/mraai.v23i1.12566

Akhmad Riduwan, Andajani Andajani

{"title":"KEARIFAN RELIGIUS DALAM IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN PENCEGAHAN FRAUD","authors":"Akhmad Riduwan, Andajani Andajani","doi":"10.25105/mraai.v23i1.12566","DOIUrl":"https://doi.org/10.25105/mraai.v23i1.12566","url":null,"abstract":"Penelitian ini bertujuan untuk memahami fenomena kearifan religius yang tampak dalam bentuk praktik berdoa bersama dalam kerangka implementasi sistem pengendalian manajemen pencegahan fraud pada Bank BBI Surabaya. Sembilan partisipan sebagai informan kunci dilibatkan dalam penelitian ini. Berlandaskan rerangka paradigma critical-interpretive, penelitian ini menganalisis dimensi Fenomenologi Edmund Husserl dengan tujuan utama memahami kesadaran (consciousness) pegawai bank di balik aktivitas berdoa bersama yang dilakukan. Data penelitian dikumpulkan melalui observasi, dokumentasi, dan wawancara mendalam. Hasil studi Fenomenologi Husserlian ini mengungkapkan kesadaran di balik tindakan partisipan, bahwa: (a) doa adalah kekuatan transendental yang diyakini mampu mendorong partisipan untuk terus-menerus melakukan kebaikan dalam rerangka mencegah fraud. Doa juga merupakan kekuatan transendental yang diyakini mampu melindungi partisipan dari ancaman fraud; (b) berdoa adalah aktivitas ilmiah bagi orang yang beriman atas keberadaan dan kekuasaan Tuhan. Oleh karena itu, meskipun bersifat transenden, aktivitas berdoa bersama layak dimasukkan sebagai elemen formal sistem pengendalian manajemen pencegahan fraud.","PeriodicalId":32149,"journal":{"name":"Media Riset Akuntansi Auditing Informasi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79826580","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