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Shinta Ningtiyas Nazar
Pamulang University
Economics, Econometrics & Finance

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The Influence of CSR, Environmental Awareness and Audit Committee Quality on Company Earnings Quality Amelya Amelya; Shinta Ningtiyas Nazar
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.952 KB) | DOI: 10.47709/governors.v1i2.1641

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), environmental awareness and audit committee quality on earnings quality. The research methods used are quantitative research methods and associative methods. The population in this study is the Sri Kehati Index company listed on the Indonesia Stock Exchange for the 2016-2020 research period, totaling 25 companies, from the total population a purposive sampling technique is used with several criteria to determine the sample, so that a sample of 8 companies is obtained. The data analysis technique used in this study uses eviews10 which includes descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis testing. The results of this study indicate that partially corporate social responsibility (CSR) is considered to have an effect on the Earning Quality of Sri Kehati Index companies listed on the Indonesia Stock Exchange for the 2016-2020 period, while environmental awareness and audit committee quality are considered to have no effect on the Earnings Quality of Sri Kehati Index companies. Sri Kehati listed on the Indonesia Stock Exchange for the period 2016-2020. The results of this study also show that simultaneously the three independent variables, namely Corporate Social Responsibility (CSR), Environmental Awareness and the Audit Committee, do not have a significant influence on the dependent variable of Earnings Quality.
The Effect Of Audit Tenure, Auditor Switching And Institutional Ownership On Financial Statements Integrity Dwi Rahmadanti Fitriyana; Shinta Ningtiyas Nazar
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1261.007 KB) | DOI: 10.47709/governors.v1i2.1651

Abstract

This study was conducted to analyze the effect of audit tenure, auditor switching and institutional ownership on the integrity of financial statements. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The methodology used is multiple linear regression. The sample selection was carried out using purposive sampling method from secondary data in the form of financial statements and found as many as 44 sample companies with a total of 5 years of observations, so that the total sample in this study was 220 financial statements. Hypothesis testing was carried out using the Eviews series 10 application. Based on the test results, it showed the influence of institutional ownership on the integrity of financial statements, but did not show any influence between audit tenure and auditor switching on the integrity of financial statements. Based on the results of this test, it is also found that there is a joint effect of audit tenure, auditor switching and institutional ownership on the integrity of financial statements
Co-Authors Amelya Amelya Dwi Rahmadanti Fitriyana