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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Bisnis
Nanang Nawari
Airlangga University
Humanities Economics, Econometrics & Finance Education Social Sciences

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HOW GOOD IS THE INTERNAL AUDIT FUNCTION OF INDONESIAN SOES FOR BPK RI? Nanang Nawari; Dian Kusuma Wardhani
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.30308

Abstract

The increase in BPK RI's audit findings on the SPI of SOEs seems to indicate a decline in the quality of the SPI of the state-owned company. Dzikrullah et al. (2020) show that the internal audit's characteristics or internal audit function, namely the expertise and certification of internal auditors, influence the audit results. This study seeks to explore the findings of Dzikrullah et al. (2020) by analyzing the characteristics of the internal audit function into a sample of the state-owned enterprise. The aim is to obtain empirical evidence of the negative influence of the internal audit function on the results of the BPK RI audit of the SOE's SPI. Agency theory and upper echelon are used to explain the effect of SOEs' internal audit characteristics on the audit results of BPK RI. The research sample consisted of 70 observational data of non-financial SOE during 2014 – 2019. The observation data were processed using stats version 14 with multiple linear regression analysis techniques. The research findings show that expertise does not affect the results of the BPK RI audit. However, the certification has a negative effect on audit results.
Corporate Governance, Big4 and Earnings Management Suhadak Suhadak; Nanang Nawari; Dian Kusuma Wardhani
Jurnal Akuntansi dan Bisnis Vol 22, No 1 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i1.721

Abstract

This study aims to examine the effect of internal corporate governance on earnings management with Big4 as the moderating variable. This study uses a quantitative method using secondary data in the form of financial and annual reports of companies conducting Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) from 2010 to 2017. Data obtained from www.idx.co.id and the website company official. Based on purposive sampling, the final sample was 251 observations. The results of this study contribute to the investment decision that it is necessary to be careful on shares that have just been IPO and a few years after. The results show that the implementation of internal governance in IPO companies has no effect on earnings management. In addition, the services of big4 auditors in IPO companies are not able to show better audit quality. So that investors do not need to consider these factors in investment decisions. Penelitian ini bertujuan untuk menguji pengaruh corporate governance internal terhadap manajemen laba dengan Big4 sebagai variable moderasi. Penelitian ini menggunakan metode kuantitati dengan menggunakan data sekunder yang berupa laporan keuangan dan tahunan perusahaan yang sedang melakukan Initial Public Offering (IPO) di BEI tahun 2010 sampai dengan 2017. Data diperoleh dari www.idx.co.id dan website resmi perusahaan. Berdasarkan purposive sampling diperoleh sampel akhir sebesar 251 observasi. Hasil penelitian ini memberikan kontribusi pada keputusan investasi bahwa perlu berhati-hati pada saham yang baru IPO dan beberapa tahun setelahnya. Hasil menunjukkan bahwa penerapan tata kelola internal pada perusahaan IPO tidak berpengaruh terhadap manajemen laba. Selain itu, jasa auditor big4 pada perusahaan IPO tidak mampu menunjukkan kualitas audit yang lebih baik. Sehingga investor tidak perlu memEntingkan factor tersebut dalam keputusan investasi.
Co-Authors Dian Kusuma Wardhani Dian Kusuma Wardhani Suhadak Suhadak