Peran Moderasi Kepemilikan Institusional dalam Pengaruh Koneksi Politik Terhadap Kualitas Audit
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh antara koneksi politik terhadap kualitas audit dan peran kepemilikan institusional sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif. Dalam penelitian ini menggunakan 117 perusahaan pertambangan selama tahun 2020-2022. Hasil studi menunjukkan bahwa kualitas audit tidak dipengaruhi oleh koneksi politik. Namun, Perusahaan yang terkoneksi politik dengan kepemilikan saham insitusi memiliki kualitas audit yang baik.
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References
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Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (Seventh Ed). Wiley.
Tantawy, S. M., & Moussa, T. (2023). The effect of political connections on firms’ auditor choice decisions and audit opinions: evidence from Egypt. In Asian Review of Accounting (Vol. 31, Issue 3). https://doi.org/10.1108/ARA-07-2022-0161
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Wang, J., & Wang, D. (2022). Corporate Fraud and Accounting Firm Involvement: Evidence from China. Journal of Risk and Financial Management, 15(4). https://doi.org/10.3390/jrfm15040180
Wedari, L. K. (2016). Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit. Jurnal Akuntansi Dan Keuangan, 17(1), 28–40. https://doi.org/10.9744/jak.17.1.28-40
Widodo, A., & Fanani, Z. (2020). Military Background, Political Connection, Audit Quality And Earning Quality. Jurnal Akuntansi, 24(1), 79. https://doi.org/10.24912/ja.v24i1.658
Choi, J. H., & Wong, T. J. (2007). Auditors’ governance functions and legal environments: An international investigation. Contemporary Accounting Research, 24(1), 13–46. https://doi.org/10.1506/X478-1075-4PW5-1501
Claessens, S., Feijen, E., & Laeven, L. (2008). Political connections and preferential access to finance: The role of campaign contributions. Journal of Financial Economics, 88(3), 554–580. https://doi.org/10.1016/j.jfineco.2006.11.003
DeAngelo, L. E. (1981). Auditor independence, “low balling”, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113–127. https://doi.org/10.1016/0165-4101(81)90009-4
El-Dyasty, M. M., & Elamer, A. A. (2021). The effect of auditor type on audit quality in emerging markets: evidence from Egypt. International Journal of Accounting and Information Management, 29(1), 43–66. https://doi.org/10.1108/IJAIM-04-2020-0060
Faccio, M. (2006). Politically connected firms. American Economic Review, 96(1), 369–386. https://doi.org/10.1257/000282806776157704
Fadila, M., & Rusli, M. R. dan. (2017). Pengaruh Return on Asset, Leverage, Ukuran Perusahaan Kompensasi Rugi Fiskal, Kepemilikan Institusional, Dan Koneksi Politik Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2015). Jom Fekon, 1(4).
Fajri, A. (2019). Pengaruh Koneksi Politik Terhadap Penghindaran Pajak (studi kasus pada perusahaan yang terdaftar di Bursa Efek Indonesia 2016-2017). Jurnal Ilmiah Mahasiswa FEB, 1–18. https://repository.maranatha.edu/26999/
Fu, J., Shimamoto, D., & Todo, Y. (2017). Can firms with political connections borrow more than those without? Evidence from firm-level data for Indonesia. Journal of Asian Economics, 52, 45–55. https://doi.org/10.1016/j.asieco.2017.08.003
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (IX). Badan Penerbit Universitas Diponegoro.
Guedhami, O., Pittman, J. A., & Saffar, W. (2014). Auditor choice in politically connected firms. Journal of Accounting Research, 52(1), 107–162. https://doi.org/10.1111/1475-679X.12032
Gunawan, I. (2022). Deretan Orang Dekat Jokowi Dalam Bisnis Tambang Batu Bara. Kabar24.Bisnis.Com. https://kabar24.bisnis.com/read/20220107/15/1486446/deretan-orang-dekat-jokowi-dalam-bisnis-tambang-batu-bara
Habib, A., Haris, A., & Jiang, H. (2017). The International Journal of Accounting Political Connections and Related Party Transactions : Evidence from Indonesia. International Journal of Accounting. https://doi.org/10.1016/j.intacc.2017.01.004
Habib, A., Muhammadi, A. H., & Jiang, H. (2017). Political connections, related party transactions, and auditor choice: Evidence from Indonesia. Journal of Contemporary Accounting and Economics, 13(1), 1–19. https://doi.org/10.1016/j.jcae.2017.01.004
Hakim, F., & Omri, M. A. (2010). Quality of the external auditor, information asymmetry, and bid-ask spread: Case of the listed Tunisian firms. International Journal of Accounting & Information Management, 18(1), 5–18. https://doi.org/10.1108/18347641011023243
Hamid, A. F. (2019). Faktor - Faktor Yang Mempengaruhi Kualitas Audit (studi Pada Kantor akuntan Publik Di DKI Jakarta). Jurnal Ilmiah Mahasiswa FEB, 7(2), 34002.
Hermawan, A. (2006). Penelitian Bisnis (Paradigma Kuantitatif). PT Grasindo.
Hermawan, A., & Yusran, H. L. (2017). Penelitian Bisnis (Pendekatan Kuantitatif) (1st Editio). Kencana.
Hidayati, N. (2019). Ditemukan Pelanggaran pada Audit Laporan Keuangan Garuda, Izin AP Kasner Sirumapea Dibekukan. Pusat Pembinaan Profesi Keuangan (Sekretariat Jenderal Kementerian Keuangan). https://pppk.kemenkeu.go.id/in/post/ditemukan-pelanggaran-pada-audit-laporan-keuangan-garuda,-izin-ap-kasner-sirumapea-dibekukan
Hillman, A. J. (2005). Politicians on the board of directors: Do connections affect the bottom line? Journal of Management, 31(3), 464–481. https://doi.org/10.1177/0149206304272187
Indriani, N., & Hariadi, B. (2021). PENGARUH AUDIT TENURE DAN FEE AUDIT TERHADAP KUALITAS AUDIT DENGAN UKURAN KAP SEBAGAI VARIABEL MODERATING(Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 9(2), 1–19.
Institut Akuntan Publik Indonesia. (2018). Panduan Indikator Kualitas Audit pada Kantor Akuntan Publik (pp. 1–14).
Jatmiko, B. P. (2020). PT Timah Revisi Laporan Keuangan, Ada Apa? Kompas.Com. https://money.kompas.com/read/2020/04/16/113814926/pt-timah-revisi-laporan-keuangan-ada-apa?page=all
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behaviour, Agency Cost and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kane, G. D., & Velury, U. (2004). The role of institutional ownership in the market for auditing services: An empirical investigation. Journal of Business Research, 57(9), 976–983. https://doi.org/10.1016/S0148-2963(02)00499-X
Kim, C., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78–114. https://doi.org/10.1111/1911-3846.12150
Lalitya, Y., & Kiswara, S. E. (2017). Pengaruh Struktur Kepemilikan Terhadap Kualitas Audit Dengan Variabel Moderasi Imbalan Audit. Diponegoro Journal of Accounting, 6(3), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Lord, C. (2013). Aristotle’s Politics (Second Edi). The University of Chicago.
Martani, D., Rahmah, N. A., Fitriany, F., & Anggraita, V. (2021). Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4. Cogent Economics and Finance, 9(1). https://doi.org/10.1080/23322039.2021.1901395
Megawati, C. J., & Siska Priyandani, Y. (2019). Pengaruh Fraud Triangle terhadap Kecurangan Laporan Keuangan (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode Tahun 2013-2017). E-Proceeding of Management, 6(2), 3167–3173.
Pfeffer, J., & Salancik, G. R. (2003). The External Control of Organizations: A Resource Dependence Perspective. Standford University Press.
Putri, T. M., & Cahyonowati, N. (2014). Pengaruh Auditor Tenure , Ukuran Kantor Akuntan Publik , Dan Ukuran Perusahaan Klien. Diponegoro Journal of Accounting, 3(2), 1–11.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (Seventh Ed). Wiley.
Tantawy, S. M., & Moussa, T. (2023). The effect of political connections on firms’ auditor choice decisions and audit opinions: evidence from Egypt. In Asian Review of Accounting (Vol. 31, Issue 3). https://doi.org/10.1108/ARA-07-2022-0161
Triatmojo, Y. (2020). Terkait Revisi Laporan Keuangan, OJK: Kami Akan Panggil Auditor dan Manajemen Timah. Kontan.Co.Id. https://insight.kontan.co.id/news/terkait-revisi-laporan-keuangan-ojk-kami-akan-panggil-auditor-dan-manajemen-timah
Untari, P. H. (2023). Ini Daftar Hitam AP dan KAP dari OJK dan Menkeu! Partner Crowe, EY hingga Deloitte. Financial.Bisnis.Com. https://finansial.bisnis.com/read/20230228/215/1632435/ini-daftar-hitam-ap-dan-kap-dari-ojk-menkeu-partner-crowe-ey-hingga-deloitte
Usrah, O. S. J., Burhanuddin, N., Pontoh, G. T., & Mediaty, M. (2022). Moderating Role of Political Connection Between Audit Evidence and Audit Quality. Journal of Auditing, Finance, and Forensic Accounting, 10(1), 15–26. https://doi.org/10.21107/jaffa.v10i1.12860
Wang, J., & Wang, D. (2022). Corporate Fraud and Accounting Firm Involvement: Evidence from China. Journal of Risk and Financial Management, 15(4). https://doi.org/10.3390/jrfm15040180
Wedari, L. K. (2016). Aktivitas Komite Audit, Kepemilikan Institusional dan Biaya Audit. Jurnal Akuntansi Dan Keuangan, 17(1), 28–40. https://doi.org/10.9744/jak.17.1.28-40
Widodo, A., & Fanani, Z. (2020). Military Background, Political Connection, Audit Quality And Earning Quality. Jurnal Akuntansi, 24(1), 79. https://doi.org/10.24912/ja.v24i1.658