Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020
This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia, Faculty of Business and Economics, Department of Management
2022-08-01
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| Series: | Asian Management and Business Review |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/AMBR/article/view/24786 |
| _version_ | 1797731153969414144 |
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| author | Zulifa Ivada Asikin Faris Shalahuddin Zakiy Wahab Zaenuri Najim Nur Fauziah |
| author_facet | Zulifa Ivada Asikin Faris Shalahuddin Zakiy Wahab Zaenuri Najim Nur Fauziah |
| author_sort | Zulifa Ivada Asikin |
| collection | DOAJ |
| description |
This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in the form of consolidated reports. The samples of this study consisted of 36 companies listed on the Jakarta Islamic Index (JII) in 2018-2020. The results of this study indicate that audit quality has a significant positive effect on the financial reporting quality, managerial reports have a significant negative effect on financial reporting quality and audit committee has a positive but not significant effect on financial reporting quality quality.
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| first_indexed | 2024-03-12T11:55:02Z |
| format | Article |
| id | doaj.art-51f9a617cb37453cbf98ae2637c02741 |
| institution | Directory Open Access Journal |
| issn | 2775-202X |
| language | English |
| last_indexed | 2024-03-12T11:55:02Z |
| publishDate | 2022-08-01 |
| publisher | Universitas Islam Indonesia, Faculty of Business and Economics, Department of Management |
| record_format | Article |
| series | Asian Management and Business Review |
| spelling | doaj.art-51f9a617cb37453cbf98ae2637c027412023-08-31T04:59:28ZengUniversitas Islam Indonesia, Faculty of Business and Economics, Department of ManagementAsian Management and Business Review2775-202X2022-08-012210.20885/AMBR.vol2.iss2.art834194Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020Zulifa Ivada Asikin0Faris Shalahuddin Zakiy1Wahab Zaenuri2Najim Nur Fauziah3Sharia Accounting Department, Faculty of Islamic Economics and Business, UIN Walisongo Semarang, IndonesiaSharia Accounting Department, Faculty of Islamic Economics and Business, UIN Walisongo Semarang, IndonesiaSharia Accounting Department, Faculty of Islamic Economics and Business, UIN Walisongo Semarang, IndonesiaInsitute of Islamic Banking and Finance, International Islamic University Malaysia, Malaysia This study aims to examine the effect of audit quality, managerial reports and audit committees on financial reports quality in companies listed on the Jakarta Islamic Index (JII) in 2018-2020. This type of research is quantitative with multiple linear regression. The data used is secondary data in the form of consolidated reports. The samples of this study consisted of 36 companies listed on the Jakarta Islamic Index (JII) in 2018-2020. The results of this study indicate that audit quality has a significant positive effect on the financial reporting quality, managerial reports have a significant negative effect on financial reporting quality and audit committee has a positive but not significant effect on financial reporting quality quality. https://journal.uii.ac.id/AMBR/article/view/24786Audit quality; managerial report; audit committee; financial report quality |
| spellingShingle | Zulifa Ivada Asikin Faris Shalahuddin Zakiy Wahab Zaenuri Najim Nur Fauziah Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 Asian Management and Business Review Audit quality; managerial report; audit committee; financial report quality |
| title | Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 |
| title_full | Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 |
| title_fullStr | Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 |
| title_full_unstemmed | Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 |
| title_short | Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020 |
| title_sort | does audit quality managerial reports audit committee affect financial report quality case of companies listed on jakarta islamic index jii 2018 2020 |
| topic | Audit quality; managerial report; audit committee; financial report quality |
| url | https://journal.uii.ac.id/AMBR/article/view/24786 |
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