Pengaruh Green Corporate Governance, Umur Perusahaan, dan Financial Distress Terhadap Kualitas Audit

Authors

  • Yuliyani Yuliyani Universitas Media Nusantara Citra
  • Kurnia Indah Sumunar Universitas Media Nusantara Citra

DOI:

https://doi.org/10.55606/akuntansi.v2i3.332

Keywords:

Green Corporate Governance, Company Age, Financial Distress and Audit Quality

Abstract

This study aims to analyze the effect of green corporate governance on audit quality, to analyze the effect of firm age on audit quality, and to analyze the effect of financial pressure on audit quality. The population in this study is the transportation sub-sector listed on the Indonesia Stock Exchange while the sample of this research company is 18 manufactures that meet the sample criteria during the study period. The sampling technique in this study used the probability sampling method. Data analysis used is logistic regression analysis. The results showed that green corporate governance has no significant negative effect on audit quality, firm age has a significant positive effect on audit quality, financial distress has a significant positive effect on audit quality.

References

Avramov et al. (2013). Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan. Jurnal Akuntansi, 27(3).

Chen, Y. (2008). The Driver of Green Innovation and Green Image-Green Core Competence. J. Bus. Ethics, 81(3), 531–543.

Ghozali, I., & Chariri, A. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro.

Gray, R., Owen,D., dan A. C. (1996). Accounting and Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. Prentice Hall Europe, Hemel Hempstead.

Hartadi, B. (2012). Pengaruh Fee Audit, Rotasi KAP, dan Reputasi Auditor Terhadap Kualitas Audit di Bursa Efek Indonesia. Jurnal Ekonomi Dan Keuangan, 16(1), 84–103.

Herawati, T., & Selfia, S. S. (2019). Tinjauan Indikator Kualitas Auditor. Prosiding Festival Riset Ilmiah Manajemen & Akuntansi.

Jayne Godfrey. (2010). Accounting Theory / Jayne Godfrey; Allan Hodgson; Ann Tarca; Jane Hamilton; Scott Holmes. http://digilibfeb.ub.ac.id/opac/detail-opac?id=46215

Kajander, JK, Sivunen, M., Vimpari, J., Pulkka, L., Junnila, S. (2012). Market Value of Sustainability Business Innovations in the Construction Sector. Building Research & Information, 40(6), 665–678.

Krisnanda, I. G. W., & Ratnadi, N. M. D. (2017). Pengaruh Financial Distress, Umur Perusahaan, Audit Tenure, Kompetensi Dewan Komisaris pada Kecepatan Publikasi Laporan Keuangan. E-Jurnal Akuntansi, 1933–1960.

Nindita, C., & Siregar, S. V. (2013). Analisis Pengaruh Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit di Indonesia. Akuntansi Dan Keuangan, 91–104.

Owusu dan Ansah. (2000). Timeliness of Corporate Financial Reporting in Emerging Capital Market: Empirical Evidence from The Zimbabwe Stock Exchange. Accounting and Business Research, 30.

Passetti, E., Cinquini, L., Tenucci, A. (2018). Implementing Internal Environmental Management and Voluntary Environmental Disclosure: Does Organisational Change Happen. Accounting, Auditing & Accountability Journal, 31(4), 1145–1173.

Ramadhani, A. S., dan N. L. (2009). Perbandingan Analisis Prediksi KebangkrutanMenggunakan Model Altman Pertama, Altman Revisi, dan Altman Modifikasi dengan Ukuran dan Umur Perusahaan sebagai Variabel Penjelas (Studi pada Pemsahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Siasat Bisnis, 13, 15–28.

Ruhnke dan Gabriel. (2013). Determinants of voluntary assurance on sustainability reports: an empirical analysis. Journal of Business Economics, 1063–1091.

Sartono, A. (2010). Manajemen Keuangan Teori dan Aplikasi.

Sunyoto. (2014). No Title. ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada KAP Di Surabaya Dan Malang), 13.

Wardani, D. K., & Isbela, P. D. (2018). Pengaruh profitabilitas, leverage, umur, dan ukuran perusahaan terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2013). 1–10. https://www.ptonline.com/articles/how-to-get-better-mfi-results

Wooten, T. G. (2003). It is Impossible to Know The Number of Poor Quality Audits that simply go undetected and unpublicized. The CPA.

Zhao, L., Chen, Y. (2019). Optimal Subsidies for Green Products: A Maximal Policy Benefit Perspective. Symmetry, 11(1), 63.

Downloads

Published

2023-07-21

How to Cite

Yuliyani Yuliyani, & Kurnia Indah Sumunar. (2023). Pengaruh Green Corporate Governance, Umur Perusahaan, dan Financial Distress Terhadap Kualitas Audit. Akuntansi, 2(3), 86–98. https://doi.org/10.55606/akuntansi.v2i3.332

Similar Articles

1 2 3 4 5 6 7 8 9 > >> 

You may also start an advanced similarity search for this article.