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Does audit quality, managerial reports, audit committee affect financial report quality? Case of companies listed on Jakarta Islamic Index (JII) 2018-2020

Author

Listed:
  • Zulifa Ivada Asikin
  • Faris Shalahuddin Zakiy
  • Wahab Zaenuri
  • Najim Nur Fauziah

Abstract

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.

Suggested Citation

  • Zulifa Ivada Asikin & Faris Shalahuddin Zakiy & Wahab Zaenuri & Najim Nur Fauziah, 2022. "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, Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia, vol. 2(2), pages 207-219.
    • Handle: RePEc:uii:jrambr:v:2:y:2022:i:2:p:207-219:id:24786
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    References listed on IDEAS

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    2. Shahanif Hasan & Aza Azlina Md. Kassim & Mohamad Ali Abdul Hamid, 2020. "The Impact of Audit Quality, Audit Committee and Financial Reporting Quality: Evidence from Malaysia," International Journal of Economics and Financial Issues, Econjournals, vol. 10(5), pages 272-281.
    3. Evelyn R. Patterson & J. Reed Smith & Samuel L. Tiras, 2019. "The Interrelation between Audit Quality and Managerial Reporting Choices and its Effects on Financial Reporting Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 36(3), pages 1861-1882, September.
    4. Megawati Oktorina & Linda Kusumaning Wedari, 2015. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange," Applied Finance and Accounting, Redfame publishing, vol. 1(1), pages 20-29, February.
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