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All Journal Jurnal Dinamika Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) AKRUAL: Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen
Nurmadi Harsa Sumarta, Nurmadi Harsa
UNIVERSITAS SEBELAS MARET
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : TEMA (Jurnal Tera Ilmu Akuntansi)

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INTERNET-BASED INFORMATION DISCLOSURE PRACTICES: DOES REPUTATION OF AUDITOR MATTERS? Nurrachma, Claudia Sheva; Sumarta, Nurmadi Harsa; Bandi, Bandi
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to examine the Internet-based information disclosure in financial companies listed on the Indonesia Stock Exchange (IDX) by examining profitability, leverage, age, companies size, growth, performance, auditor’s reputation and firm performance audited by Big four as companies characteristics and for website characteristics by general and financial companies information, company news or event and financial and corporate governance internet based report. The population of this study is financial companies listed on the Indonesia Stock Exchange between the years of 2011-2013, while the samples consist of 210 companies. This research uses a secondary data derives from the annual reports and corporate website. The technique used to test the hypothesis is multiple linear regression analysis techniques. The results indicate that auditor reputation, firm performance and firm performance audited by Big four has no effect because the company's performance is not only influenced by the auditor but the manager and administrator of the company's website do not involve auditors in disclosure financial information of the internet based. The study also finds that leverage and size firm has a significant effect on the study through internet-based information disclosure. In contrast, profitability, age, growth does not have a significant influence on this study.
CEO ACCOUNTING EXPERTISE: ITS IMPACT ON FINANCIAL STATEMENT QUALITY IN INDONESIAN PUBLIC FIRMS Sumarta, Nurmadi Harsa; Amidjaya, Prihatnolo Gandhi
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Following the growing access to firms' financial reports, we investigate the role of CEO accounting expertise on financial report quality in Indonesian listed firms. We analyze secondary data from 92 Indonesian listed firms in all industry sectors using multiple linear regression analysis. Our findings demonstrate that CEO accounting expertise positively affects financial report quality, by having more reliable financial information, better audit opinion, and on-time financial report submission. Our study provides implications to Indonesian firms to provide accounting knowledge to the CEO so that it would help build better accounting policies and practices to produce high-quality financial statements. This is very important as financial report quality increasingly provides positive implications to firms to achieve better accountability and market performance.
Co-Authors Amidjaya, Prihatnolo Gandhi Bandi Bandi, Bandi Edy Supriyono Elizabeth Hutami Widowati, Elizabeth Hutami Febriyani, Teavionita Sagian Joseph, Corina Muhammad Agung Prabowo, Muhammad Agung Noel Singgih Haryo Pradono Nurrachma, Claudia Sheva Widjajanto, Anis Wijaya, Ibrahim Fatwa Zaman, Muhammad Zaki Adriansyah