Pengaruh Independensi, Pengetahuan Keuangan, dan Gender Komite Audit Terhadap Ketidakpatuhan Pengungkapan Keuangan (Studi Kasus Pada Perusahaan Publik yang Mendapat Teguran Publik Oleh Bursa Malaysia Tahun 2014-2020)

Dinda Nurliani, Icih Icih

Abstract


This research aims to determine the influence of independence, financial knowledge, and gender audit committees on non-compliance with financial disclosure. The independent variables in the study were the independence, financial knowledge, and gender of the audit committee. The study sample represents 19 companies that were publicly reprimanded by Bursa Malaysia in the period 2014-2020. Sampling method using purposive sampling method. Data analysis methods use logistic regression methods. The results of this study showed that the independence, financial knowledge, and gender of the audit committee had no effect on the non-compliance of financial disclosures. However, if assessed simultaneously the variables of independence, financial knowledge, and gender of the audit committee affect the non-compliance of financial disclosure.

Keywords


Independence; Financial Knowledge; Gender; Audit Committee; Financial Disclosure;

Full Text:

PDF

References


Abbott, L. J., Park, Y., & Parker, S. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55–68. https://doi.org/10.1108/03074350010766990

Abbott, L. J., Parker, S., & Presley, T. J. (2012). Female Board Presence And The Likelihood Of Financial Restatement. Accounting Horizons, 26(4), 607–629.

Amanatullah, E. T., & Morris, M. W. (2010). Negotiating Gender Roles: Gender Differences In Assertive Negotiating Are Mediated By Women’s Fear Of Backlash And Attenuated When Negotiating On Behalf Of Others. Journal Of Personality And Social Psychology, 98(2), 256–267.

Anwar Sanusi. (2011). Metode Penelitian Bisnis. Salemba Empat. Jakarta

Embong, Z., & Md Radzi, R. (2017). Corporate Governance and Public Reprimand. Asian Journal of Accounting and Governance, 8(Special Issue), 165–175. https://doi.org/10.17576/ajag-2017-08si-15.

Ghozali, Imam. (2005). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: BP Universitas Diponegoro. Semarang

Ghozali, Imam. (2013). Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: BP Universitas Diponegoro. Semarang

Hamid, K. C. A., Othman, S., & Rahim, M. A. (2015). Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia. Procedia - Social and Behavioral Sciences, 172, 754–761. https://doi.org/10.1016/j.sbspro.2015.01.429.

Handoko, B. L., & Ramadhani, K. A. (2017). Pengaruh Karakteristik Komite Audit, Keahlian Keuangan Dan Ukuran Perusahaan Terhadap Kemungkinan Kecurangan Laporan Keuangan [The Influence of Audit Committee Characteristics, Financial Expertise, and Company Size toward the Possibility of Financial Repo. DeReMa (Development Research of Management): Jurnal Manajemen, 12(1), 86. https://doi.org/10.19166/derema.v12i1.357

Harjoto, M., Laksmana, I., & Lee, R. (2015). Board Diversity and Corporate Social Responsibility. Journal of Business Ethics, 132(4), 641–660. https://doi.org/10.1007/s10551-014-2343-0

Hartono, D. F., & Nugrahanti, Y. W. (2014). Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan. Dinamika Akuntansi Keuangan dan Perbankan, 3(2).

Herlambang, P. (2015). Pengaruh Rasio Keuangan Dan Efektifitas Komite Audit Terhadap Financial Distress. March, 1–28.

Huang, H. W. dan Thiruvadi, S. (2010). Audit Committee Characteristics and Corporate Fraud. International Journal of Public Information Systems.

Husaini. (2009). Komite Audit dan Audit Internal : Integritas Pengawasan Korporasi. Semarang: UNPAD Press.

Indella, D. R., & Husaini. (2016). Efektivitas Komite Audit , Kualitas Auditor Eksternal Dan Kemungkinan Kecurangan Pelaporan Keuangan. Jurnal Fairness, 6, 201–218.

Kartikarini, Nurrahmah dan Mutmainah, Siti. (2014). Analisis Pengaruh Diversitas Gender Terhadap Voluntary Corporate Governance Disclosure Dalam Laporan Tahunan Perusahaan. Diponegoro Journal of Accounting Volume 2, Nomor 1.

Kholida Atiyatul Maula, & Rakhman, A. (2018). Pengaruh Board Diversity (Ceo Wanita, Cfo Wanita, Proporsi Dewan Komisaris Wanita, Proporsi Komite Audit Wanita) Terhadap Pelanggaran Aturan Laporan Keuangan. 3(01), 431–445.

Malaysian Code on Corporate Governance. (2007).

Malaysian Code on Corporate Governance. (2012).

Mustafa, S., & BenYoussef, N. (2010). Audit committee financial expertise and misappropriation of assets. Managerial Auditing Journal, 25, 208–225. https://doi.org/10.1108/02686901011026323

Owens-Jackson, L., Robinson, D., & Shelton, S. (2009). The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting. American Journal of Business, 24, 57–65. https://doi.org/10.1108/19355181200900005

PricewaterhouseCoopers (PwC). (2003). Global Economic Crime Survey 2003. https://www.pwc.com/hu/en/publications/assets/pwc_crime_survey_2003.pdf, tanggal 06/09/2021, pukul 11:04.

Rianti, N. L. P. A. E., & Sari, M. M. R. (2014). Karakteristik Komite Audit dan Audit Delay. E-Jurnal Akuntansi Universitas Udayana, 6(3), 488–508.

Sari, M. M. R., & Supadmi, N. L. (2014). Gender Komite Audit Dan Audit Delay. Jurnal Ilmiah Akuntansi Dan Bisnis, 9(2), 65–72.

Sekaran, Uma. (2006). Research Methods for Bussiness. Jakarta: Salemba Empat.

Sugiyono. (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung: Alfabeta.

Supriyadi, Edi. (2014). SPSS +Amos. Jakarta: In Media

Thiruvadi, S. (2008). Gender Differences and Audit Committee Characteristics. Working Paper.

Tuanakotta, Theodorus M. (2010). Akuntansi Forensik dan Audit Investigasi Edisi: 2. Jakarta: Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

Vanasco, R. R. (1994). Komite Audit: Perspektif Internasional, (Januari 1977), 18-42.




DOI: https://doi.org/10.29103/jak.v10i1.6477

Article Metrics

 Abstract Views : 379 times
 PDF Downloaded : 17 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Dinda Nurliani, Icih Icih

Jurnal Akuntansi dan Keuangan (JAK)

ISSN 2301-4717