Mampukah Komite Audit Membantu CEO Menekan Biaya Audit ?

Edi Sukarmanto, Tityan Sukma Dewi, Gifani Marsianda Anindita

Abstract


Abstrak: Penelitian ini bertujuan menguji kemampuan CEO dan audit komite berkeahlian akuntansi dan keuangan dalam mengurangi biaya audit, dan komite audit mampu membantu CEO dalam mengurangi biaya audit. Dalam melakukan pemeriksaan pada tujuan penelitian, peneliti menggunakan analisis regresi linier berganda dan menggunakan data 75 perusahaan manufaktur yang tercatat di Bursa Efek Indonesia untuk rentang pengamatan 2010 - 2016 atau 525 observasi. Hasil pengujian menunjukkan bahwa CEO dengan keahlian akuntansi dan keuangan dapat menekan biaya audit yang dibayarkan. Di sampint itu juga, audit komite berkeahlian akuntansi dan keuangan juga dapat menurunkan biaya audit. Dengan demikian, audit komite dapat membantu CEO dalam mengurangi biaya audit. Studi ini memberikan implikasi bagi perusahaan untuk memperhatikan faktor keahlian akuntansi dan keuangan dalam menentukan CEO dan anggota audit komite. Hal ini tidak hanya berdampak pada penentuan biaya audit, tetapi juga dapat meningkatkan kemampuan memahami proses penyajian informasi keuangan sehingga dapat menciptakan laporan keuangan yang berkualitas.

Kata Kunci: Keahlian Akuntansi dan Keuangan, Chief Executive Officer, Komite Audit


Full Text:

PDF

References


Abbort, Lawrence. J., Susan Parker, Gary F. Peters, dan K. Raghunandan. 2003. The Association between Audit Committee Characteristics and Audit Fees. Auditing: A Journal Of Practice & Theory. Vol. 22 (2) : 17-32

Abbott, L. J., S. Parker, dan G. F. Peters, 2004, Audit Committee Characteristics And Restatements, Auditing: A Journal of Practice and Theory. 23 : 69–87.

Agrawal, A., dan S. Chadha. 2005. Corporate Governance And Accounting Scandals. Journal of Law and Economics. Vol 48 (2) : 371–406.

Bhagat, S., Bolton, B., & Subramanian, A. 2010. CEO Education , CEO Turnover , and Firm Performance CEO Education , CEO Turnover, and Firm Performance. Journal of Applied Management and Entrepreneurship, 13(2), 26.

Beasley, M.S., Carcello, J.V., Hermanson, D.R., Neal, T.L. 2009. TheAudit Committee Oversight Process. Contemporary Accounting Research. Vol 26 : 65–122.

Bell, T., W. Landsman, and D. Shackelford. 2002. Auditors’ Perceived Business Risk And Audit Fees: Analysis And Evidence. Journal of Accounting Research 39: 35–43.

Boyd, D. E., R. Chandy, and M. Cunha, Jr. 2010. When Do Chief Marketing Officers Impact Value? A Customer Power Explanation. Journal of Marketing Research 47: 1162–1176.

Badolato P.G, D.C Danelson, Matthew Ege. 2014. Audit Committee Financial Expertise And Earnings Management: Therole of status, Journal of Accounting and Economics. No. 58 : 208–230.

Carcello, J.V. dan Nagy, A.L. 2004. Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice and Theory, Vol. 23 (2) : 55-69.

Cao, Z., dan G. Narayanamoorthy. 2014. Accounting and litigation risk: Evidence from directors’ and officers’ insurance pricing. Review of Accounting Studies 19 (1): 1–42.

Custodio, C., dan D. Metzger. 2014. Financial Expert CEO’s : CEO’s Work Experience and Firm’s Financial Policies. Journal of Financial Economics 114 (1): 125–154.

Coff, R. W. 2002. Human Capital, Shared Expertise, And The Likelihood Of Impasse In Corporate Acquisitions. Journal of Management 28: 107–128.

Collier, P., and A. Gregory, 1996, Audit Committee Effectiveness And The Audit Fee, European Accounting Review 5 : 177–198.

Dhaliwal, Dan., Vic Naiker, dan Farshid Navissi. 2010. TheAssociation Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. Contemporary Accounting Research. Vol. 27 (3) : 787–827

Fama, E.F., Jensen, M.C. 1983. Separation of Ownership And Control. Journal of Law and Economics, 26 : 301–325.

Francis, J. R. 1984. The Effect Of Audit Firm Size On Audit Prices: AStudy Of The Australian Market. Journal of Accounting & Economics, 6: 133–151.

Fuby Fridaini, Puspita Anggraeni, Edi Sukarmanto. 2017. Audit Partner Rotation Meningkatkan Audit Fee ?. Artikel disajikan dalam Simposium Ilmiah Akuntansi I, IAI - KAPD Sumatera Utara.

Geiger, M.A. and Raghunandan, K. 2002. Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice and Theory, Vol. 21 (1) : 67-78.

Goodwin-Stewart, Jenny., Pamela Kent. 2006. Relation Between External Audit Fees, Audit Committee Characteristics and Internal Audit. Journal of Accounting and Finance, No. 46 : 387-404.

Goodwin, J., dan L. Munro, 2004, TheImpact Of Audit Committee Meeting Frequency On The External Audit: Perceptions Of Australian Auditors, working paper (Queensland University of Technology, Brisbane, Qld).

Gul, F. A., C. J. Chen, dan J. S. Tsui. 2003. Discretionary Accounting Accruals, Managers’ Incentives, and Audit Fees. Contemporary Accounting Research 20 (3): 441–464.

Hannan, M. T., dan J. Freeman. 1977. ThePopulation Ecology of Organizations. American Journal of Sociology 82 (5) : 929–964.

Hay, D. C., W. R. Knechel, dan N. Wong. 2006. Audit Fees: A Meta-Analysis of The Effect Of Supply And Demand Attributes. Contemporary Accounting Research, 23 (1): 141–191.

Hayes, R. M., dan S. Schaefer. 2000. Implicit Contracts And The Explanatory Power Of Top Executive Compensation For Future Performance. The RAND Journal of Economics 31 (2): 273–293.

Johnson, E. N., J. R. Kuhn, Jr., B. A. Apostolou, dan J. M. Hassell. 2012. Auditor Perceptions of Client Narcissism As A Fraud Attitude Risk Factor. Auditing: A Journal of Practice & Theory Vol 32 (1): 203–219.

Kalelkar, Rachana., dan Sarfraz Khan. 2016. CEO Financial Background and Audit Pricing. Accounting Horizons Vol 30 (3) : 325-339.

Koyuncu, B., S. Firfiray, B. Claes, dan M. Hamori. 2010. CEO’s With A Functional Background In Operations: Reviewing Their Performance and Prevalence In The Top Post. Human Resource Management 49: 869–882.

Krishnan, J., 2005. Audit Committee Quality And Internal Control : An Empirical Analysis. Accounting Review. Vol. 80 (2) : 649-675.

Krishnan, Gopal V., Gnanakumar Visvanathan. 2008. Does the SOX Definition of an Accounting Expert Matter ? TheAssociation between Audit Committee Directors’ Accounting Expertise and Accounting Conservatism, Contemporary Accounting Research. Vol. 25 (3) : 827–57.

Moza Audina Sopharia, Puspita Anggraeni, dan Edi Sukarmanto. (2017). Asimetri Informasi sebagai Pemoderasi Pengaruh Audit Tenure terhadap Volatilitas Idiosinkratik Return Saham, Artikel disajikan dalam Simposium Nasional Akuntansi XX, Jember.

Otoritas Jasa Keuangan. 2015. Peraturan Otoritas Jasa Keuangan No. 55/POJK.04/2015 Tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.

Simunic, D. A. 1980. ThePricing of Audit Services: Theory And Evidence. Journal of Accounting Research, 18 (2): 161–190.




DOI: https://doi.org/10.29313/ka.v21i1.5872

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Kajian Akuntansi

Indexed by:

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

EISSN 2581-074X | ISSN 1693-0614