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R Wedi Rusmawan Kusumah
Universitas Widyatama
Economics, Econometrics & Finance

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PENTINGKAH GOOD CORPORATE GOVERNANCE BAGI AUDIT REPORT LAG? R Wedi Rusmawan Kusumah; Daniel T H Manurung
Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (925.548 KB) | DOI: 10.18202/jamal.2017.04.7047

Abstract

Abstrak: Pentingkah Good Corporate Governance bagi Audit Report Lag? Penelitian ini bertujuan menelaah pentingnya Good Corporate Governance bagi audit report lag. Penelitian ini menggunakan metode analisis regresi multiple. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 14 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Hasil penelitian menunjukkan independensi komite audit, rapat komite audit, ukuran dewan komisaris, ukuran perusahaan memiliki berpengaruh negatif terhadap audit report lag. Selanjutnya dewan komisaris dan KAP Big 4 tidak memiliki berpengaruh terhadap audit report lag. Abstract: Is Good Corporate Governance Important for Audit Report Lag? The purpose of this research is to examine the importance of good corporate governance for audit report lag. This research uses multiple regression analysis. The sampling technique is purposive sampling with a total sample of 14 non financial companies listed on the Indonesia Stock Exchange in 2014-2015. The results shows that the independence of the audit committee, audit committee meeting, board size, and the size of the company has a negative effect on the audit report lag. Then, the commissioners and Big 4 accounting firm has no effect on the audit report lag.
TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN Daniel T H Manurung; R Wedi Rusmawan Kusumah
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.993 KB) | DOI: 10.18202/jamal.2016.12.7025

Abstract

Abstrak: Telaah Enterprise Risk Management melalui Corporate Governance dan Konsentrasi Kepemilikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Corporate governance dan kepemilikan terkonsentrasi dengan enterprise risk management. Penelitian ini menggunakan analisis regresi berganda sebagai alat pengujian. Sampel yang digunakan dalam penelitian ini adalah 50 perusahaan manufaktur terdaftar di BEI. Adapun tahun yang digunakan sebagai dasar pengambilan sampel adalah 2013-2014. Hasil penelitian menunjukkan temuan bahwa keberadaan corporate governance berpengaruh signifikan terhadap Enterprise risk management. Sedangkan variabel konsentrasi kepemilikan tidak memiliki pengaruh yang signifikan terhadap Enterprise risk management. Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research  is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.
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