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All Journal MEDIA BISNIS CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) E-Jurnal Akuntansi TSM
Siahaan, Magda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)

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NON-FINANCIAL COMPANIES: EARNINGS MANAGEMENT AND THE FACTORS THAT INFLUENCED Winarta, Nigel Hans; Siahaan, Magda; Nauli, Theonino David
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1290

Abstract

This research examines how various factors such as independent commissioners, audit committees, institutional ownership, firm size, leverage, firm age, and audit quality impact earnings management. Data for this study was collected from 94 non-financial companies listed on the Indonesia Stock Exchange between 2017 and 2019, totaling 278 data points. Purposive sampling was used to gather sample data for analysis. The findings of the study indicated that company age and audit quality have a significant influence on earnings management, whereas independent commissioners, audit committees, audit committee independence, institutional ownership, company size, and leverage do not affect earnings management.
EXPLORING THE ROLE OF BRAINSTORMING IN ENHANCING AUDIT QUALITY Lase, Hofandrik; Pradipta, Arya; Siahaan, Magda
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1388

Abstract

The objective of this study is to investigate the impact of brainstorming on audit quality, while taking into consideration factors such as audit tenure, accountability, and auditor competence. This paper is descriptive and uses a quantitative approach, using primary data, namely 211 auditors who work at the Public Accounting Firm in Jakarta, Indonesia. Purposive sampling is utilized in the sampling method, with information being gathered through a survey and then analyzed through the Partial Least Square approach. Audit tenure, accountability, auditor competency, and brainstorming positively affect audit quality. Meanwhile, brainstorming strengthens the influence of accountability on audit quality, although it cannot moderate audit tenure and auditor competency on audit quality. Brainstorming cannot be separated from the culture and environment of the client company or auditor's office, so the auditors' underlying behavior patterns should be upgraded to improve the audit quality. It is still rare for the authors to find that brainstorming moderates the influence of external auditors' professionalism on audit quality.
Co-Authors Ananda, Priscila Della Gianchiara, Clearesta Khairani, Munisha Lase, Hofandrik Nauli, Theonino David Pradipta, Arya Rakhmawati, Anita Siahaan, Bonar Paul Stewart, Stewart Winarta, Nigel Hans