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All Journal Jurnal ULTIMA Accounting Global Financial Accounting Journal
Iskandar Itan
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Economics, Econometrics & Finance

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PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PERILAKU PENGAMBILAN RISIKO Iskandar Itan; Devina Devina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2306

Abstract

Abstract— The goal of this research is to look into the impact of ownership concentration, managerial ownership, and corporate governance on corporate risk-taking using stock return volatility. This study's methodology is a quantitative approach that uses simple linear regression models and panel data. The sample for this study consists of manufacturing sector companies that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The purposive sampling method obtained 137 companies and 679 data for the sample. As a result, ownership concentration and corporate governance have negative and significant effects on corporate risk-taking, whereas managerial ownership has no significant effect. This study demonstrates that firms take significantly less risk when they have more concentrated ownership and good corporate governance. Keywords: Corporate Governance; Ownership; Risk-taking
Biaya Audit Dalam Konvergensi Ifrs Iskandar Itan; Ervi Ervi
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This Study Aimed To Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%.
Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit Iskandar Itan
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kepemilikan perusahaan dan audit tenure terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan asing, kepemilikan institusional dan audit tenure yang mempengaruhi kualitas audit. Sampel dari penelitian ini menggunakan 399 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistik binar. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan, kepemilikan asing, dan audit tenure mempunyai pengaruh signifikan positif terhadap kualitas audit. Sebaliknya, penelitian menunjukkan bahwa kepemilikan institusional tidak memiliki pengaruh signifikan terhadap kualitas audit.
Co-Authors Devina Devina Ervi Ervi