Analisis Pengaruh Kompetensi Komite Audit dan Transformasi Digital terhadap Kualitas Pelaporan Keuangan pada Perusahaan Sub-Sektor Perbankan yang Tercatat di Bursa Efek Indonesia Tahun 2020-2024
Jul 2026· Jurnal Mutiara Ilmu Akuntansi· Vol 4, pp. 111-128· 0 citations
Abstract
The dynamic nature of the banking industry, characterized by high transaction complexity and vulnerability to information asymmetry, demands robust oversight mechanisms to mitigate the risk of financial reporting manipulation. This study empirically examines the effect of audit committee competence and digital transformation on the financial reporting quality of banking sub-sector companies in Indonesia. A quantitative approach was applied using secondary data from the annual reports of banking entities listed on the Indonesia Stock Exchange for the 2020–2024 period. Through a purposive sampling technique, 79 firm-year observations were analyzed using multiple linear regression. The statistical results demonstrate that audit committee competence partially has no significant effect on financial reporting quality (t = -1.570; p = 0.121), indicating that formal accounting expertise often reflects administrative compliance rather than substantial oversight effectiveness. Conversely, digital transformation exhibits a positive and significant effect (t = 2.371; p = 0.020), confirming that technological implementation, such as cloud computing and big data analytics, fundamentally suppresses managerial bias and enhances data transparency. Simultaneously, the interaction of these variables significantly influences the reliability of financial reporting (F = 4.090; p = 0.021). The findings conclude that the governance effectiveness of the audit committee strictly requires synergy with information technology capabilities. Practically, this study recommends that banking entities sustainably strengthen investments in integrated accounting information systems and urges stakeholders to consider digital maturity as a primary indicator when evaluating the credibility of financial statements.
This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enhancing investor confidence and capital market performance, particularly in the context of post-pandemic market dynamics characterized by economic uncertainty and stock price volatility. This study employs a quantitative approach to examine the causal relationship between independent and dependent variables in an objective, systematic, and measurable manner. The data used in this study are secondary data obtained from companies’ financial statements and other relevant officially published sources. The analytical method applied is panel data regression using EViews software, preceded by model selection tests and classical assumption tests to ensure the validity and reliability of the results. The findings indicate that, partially, independent commissioners and institutional ownership do not have a significant effect on stock returns. In contrast, the audit committee shows a significant effect, indicating that the effectiveness of the monitoring function is able to enhance investor confidence in the company.These findings suggest that not all corporate governance mechanisms have a direct impact on stock return movements in the capital market. Therefore, it can be concluded that the audit committee is a key factor influencing stock returns, while independent commissioners and institutional ownership have not demonstrated a significant effect. This study is expected to contribute to companies in improving governance effectiveness and to serve as a reference for investors in evaluating the quality of internal control. Furthermore, future research is recommended to extend the observation period, include additional financial control variables such as ROA, ROE, and dividend policy, and consider external factors such as macroeconomic conditions to obtain more comprehensive and generalizable results.
Pengaruh Komisaris Independen, Komite Audit, Dan Kepemilikan et al.· Jurnal Akuntansi Keuangan da...· 0 citations
This study aims to examine and analyze the influence of accounting conservatism and financial distress on earnings management, as well as to assess the role of Good Corporate Governance (GCG) as a mediating variable in coal subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. A quantitative approach was used in this study, using panel data regression and path analysis methods, as well as the Sobel test to test the mediation effect. Secondary data were obtained from annual reports of coal subsector companies over four years of observation, with a total of 28 companies or 112 observation units. The results indicate that accounting conservatism, financial distress, and Good Corporate Governance significantly influence earnings management. Furthermore, accounting conservatism and financial distress also significantly influence Good Corporate Governance. However, the Sobel test results indicate that Good Corporate Governance does not mediate the influence of accounting conservatism or financial distress on earnings management. These findings confirm that financial reporting practices and Good Corporate Governance remain important factors in maintaining the integrity and credibility of financial reports amidst the high-risk dynamics of the coal industry.
Muhammad Fajran, Surna Lastri, S. Syamsidar· Jurnal Ekonomi, Bisnis, dan...· 0 citations
Carbon emission disclosure has become an important aspect of corporate sustainability reporting as stakeholders increasingly demand greater environmental transparency. This study aims to examine the influence of the board of commissioners, board of directors, institutional ownership, and audit committee on carbon emission disclosure in energy, industrial, and infrastructure companies listed on the Indonesia Stock Exchange during the 20212023 period. This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 366 firm-year observations. Data were analyzed using multiple linear regression with IBM SPSS. The results indicate that the board of commissioners and the board of directors do not have a significant effect on carbon emission disclosure. Institutional ownership has a positive and significant effect, indicating that institutional investors encourage greater environmental transparency. Meanwhile, the audit committee has a significant but negative effect, suggesting that its supervisory role remains primarily focused on financial reporting rather than environmental disclosure. Overall, the findings imply that corporate governance mechanisms have not fully enhanced carbon emission disclosure, except through the monitoring role of institutional ownership. This study contributes to the literature on corporate governance and environmental disclosure and provides practical implications for companies and investors in improving sustainability reporting practices.
Dera Putri Amelya, Vinola Herawaty· Jurnal Pemimpin Bisnis Inova...· 0 citations
This study examines the effects of audit market concentration, audit committee expertise, and operational complexity on audit quality among infrastructure firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was based on a quantitative research approach using secondary data extracted from published annual reports and financial statements. Applying purposive sampling criteria, the study obtained a sample of 34 firms, representing 102 firm-year observations. Audit quality was measured using the Earnings Surprise Benchmark (EBS), while the proposed hypotheses were tested through binary logistic regression. The findings reveal that audit market concentration has a significant negative effect on audit quality, indicating that a more concentrated audit market tends to reduce the likelihood of higher audit quality. Conversely, audit committee expertise and operational complexity do not exhibit significant effects on audit quality. These results suggest that competitive conditions within the audit market remain an important determinant of audit quality, whereas corporate governance characteristics and operational complexity alone are insufficient to explain variations in audit quality among infrastructure companies.
In the economic sector, banks serve as financial intermediaries whose stability is heavily influenced by global economic fluctuations. The importance of maintaining fundamental performance often reveals a research gap between theories of bank soundness and the actual response of stock prices in the capital market. This study aims to re-examine the impact of operational efficiency—measured by the Operating Expenses to Operating Income (BOPO) ratio—and Non-Performing Loan (NPL) management on the stock prices of 10 banking companies listed on the Indonesia Stock Exchange (IDX) during the quarterly periods of 2025. A quantitative method utilizing secondary data was employed, with purposive sampling yielding 40 observations. Following a Cochrane-Orcutt transformation to address autocorrelation, the effective number of observations became 39. Data analysis was conducted using multiple linear regression with the aid of SPSS 23. Partial test results indicate that BOPO efficiency has a significant negative effect on stock prices, whereas NPL management does not have a significant partial effect on banking stock prices. However, the F-test reveals that BOPO and NPL collectively have a significant effect on stock market value at a significance level of 0.005. An R-squared value of 0.213 indicates that these two independent variables contribute 21.3% to the explanation of stock price variations, with the remainder attributed to other factors. These findings suggest that operational efficiency, as reflected in the BOPO ratio, is a primary factor for investors in determining the market value of banking stocks, outweighing the impact of non-performing loan (NPL) levels
Oyon Wiharto, Ramadhan Imam Hartoyo, Dini Avlia et al.· Jurnal Manajemen dan Akuntan...· 0 citations
Financial statement quality is an essential aspect of enhancing transparency, accountability, and stakeholders' confidence in corporate financial information. The quality of financial statements is influenced by various factors, including Big Firm audit opinions, the implementation of corporate governance, and firm characteristics.This study aims to examine the effect of Big Firm audit opinions and corporate governance implementation on financial statement quality, with firm size serving as a moderating variable in non-cyclical companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach with a causal research design. The study utilized secondary data obtained from the companies' annual reports. The sample was selected using a purposive sampling technique, while data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS version 26. The findings indicate that Big Firm audit opinions have a positive and significant effect on financial statement quality. Corporate governance, proxied by the proportion of independent commissioners, has a negative and significant effect on financial statement quality.
