The Effect of the Audit Quality on the Extend of Voluntary Shari'a Disclosure
Keywords:
audit quality, extend of voluntary shari'a disclosure, stakeholder theory
Abstract
The purpose of the study was to obtain empirical evidence regarding the effect of the Audit Quality on the Extend of Voluntary Shari'a Disclosure. This research is a field research using a quantitative descriptive approach using a purposive sampling method from companies listed on the Indonesia Stock Exchange in 2018. There are 22 companies that meet the criteria as research samples. The results showed that the Audit Quality had no effect on the Extend of Voluntary Shari'a Disclosure.
References
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Ahmadi, A., & Bouri, A. 2017. The relationship between financial attributes, environmental performance and environmental disclosure; empirical investigation on French firms listed on CAC 40. Management of Environmental Quality: An International Journal, 28(4), 1–24.
Cahya, Bayu Tri. 2017. Islamic Social Report: Judging from the Aspects of Corporate Governance Strength, Media Exposure and Characteristics of Sharia-Based Companies in Indonesia and Their Impact on Company Value. Dissertation, North Sumatra State Islamic University
Christiani, I., & Nugrahanti, Y. W. 2014. Pengaruh Kualitas Audit Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 16(1), 52–62.
Erwanti, Yulinia dan Haryanto, 2017. Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit Dan Kualitas Audit Terhadap Pengungkapan Informasi Pertanggungjawaban Sosial. Diponegoro Journal Of Accounting Volume 6, Nomor 4, Tahun (2017): 11.
Ghozali, Imam dan Chariri, Anis. 2007. Teori Akuntansi. Semarang: Badan Penerbit Universitas Diponegoro
Gray. 1995. Corporate Social And Environmental Reporting; A Review Literature And Longitudinal Study Of Uk Disclosure. Scotland: Accounting, Auditing, and Accountability Journal. Vol 8 No.2
Hapsoro, Dody. 2012. Pengaruh Corporate Governance Dan Kualitas Audit Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi dan Manajemen, Vol. 23, No. 3, Desember
Itan, Iskandar dan Slahaan, Monica Krisalda, 2021. Pengaruh Efektivitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pengungkapan Sukarela. Conference on Management, Business, Innovation, Education and Social Science. Universitas Internasional Batam, Batam
Lennox, Clive S. 2004. Audit Quality and Executive Officers’ Affiliations with CPA Firms. Journal of Accounting & Economics, Vol. 37, No. 2. 2004
Liu, R., Tsang, A., Kong, X., & San, Z. 2018. Audited financial reporting and voluntary disclosure : International evidence on management earnings forecasts. Wiley, 3, 1–19
Murtanto et. al. 2014. Pengaruh Kinerja Keuangan, Corporate Governance, Dan Kualitas Audit Terhadap Pengungkapan Corporate Social Responsibility. E-Journal Akuntansi Fakultas Ekonomi Universitas Trisakti Volume. 1 Nomor. 2 September
Oktaviani, Intan Herlina dan Martani, Dwi, 2006. Analisis Pengungkapan Laporan Keuangan Perusahaan Pembiayaan. Jurnal Akuntansi dan Keuangan Indonesia, Vol.3, No. 2
Purwanto, Agus. Pengaruh. 2011. Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsibility. Jurnal Akuntansi & Auditing, Vol.8 No. 1 November
Sefty, Dien dan Farihah, Iftahul, 2016. Pengaruh Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Pengungkapan Laporan Keuangan ( Studi Perusahaan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2010-2014). Jurnal Akuntansi. Vol. 3 No. 2. Juli
Vernando, Rahmat Yoga dan Halmawati, 2016. Pengaruh Ownership Dispersion, Financial Distressed, dan Umur Listing Terhadap Luas Pengungkapan Sukarela: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014. Jurnal WRA, Vol 4, No 1, April
Wardani. Puruwita. 2012. Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela. Jurnal Akuntansi Dan Keuangan, Vol. 14, No. 1, Mei
Wijaya, Riesanti Edie. 2009. Keberadaan Corporate Governance dan Kondisi Financial Distressed Terhadap Voluntary Disclosure. Jurnal Keuangan dan Perbankan, Vol. 13, No.3 September 2009, hal. 395 – 404
Wiryawan, Immanuel dan Budiantara, Martinus. 2011. Kepemilikan Institusional Terhadap Pengungkapan Responsibility. ISSN: 2087-1899, Vol. 2 No. 2, (2011): 99.
Published
2023-06-28
How to Cite
Ilham, R., & Yarisma, F. (2023). The Effect of the Audit Quality on the Extend of Voluntary Shari’a Disclosure. Journal of Economics and Public Health, 2(2), 61-66. https://doi.org/10.37287/jeph.v2i2.1973
Section
Articles
