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Please use this identifier to cite or link to this item: https://repository.uksw.edu/handle/123456789/5920
Title: Penerapan Pengendalian Intern Berbasis Sarbanes Oxley Act Dan Keandalan Pelaporan Keuangan : Studi Internal Audit Pada Perusahaan Publik Di Indonesia
Authors: Djaddang, Syahril
Keywords: quality of audit;the audit opinion;the Sarbanes Oxley Act;the Reliability of financial reporting
Issue Date: 2014
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: This study aims to examine the application of internal control based on the Sarbanes Oxley Act and the reliability of financial reporting on audit quality and audit opinion on the company adopted laws Sarbanes Oxley Act. In Indonesia. This study was conducted on a sample internal audit at XYZ company associated with the implementation of the SarbanesOxley Act. Based on questionnaires distributed, there are 35 samples of public companies. This study uses PLS 4.0 Warps analysis and sensitivity analysis using Multigroup Analysis. The results of this study indicate that the application of internal control based on the Sarbanes Oxley Act and the reliability of financial reporting positive effect on audit opinion and a direct effect on audit quality. However, the implementation of internal control based on the Sarbanes Oxley Act and the reliability of financial reporting provide a direct influence on the quality of the audit and the independent auditor's opinion is not as moderating variables based on the application of SOX internal control and the auditor's opinion is partial mediation on Reliability of financial reporting on audit quality
Description: 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1543 - 1566
URI: http://repository.uksw.edu/handle/123456789/5920
ISBN: 9789793775555
Appears in Collections:3rd Economics & Business Research Festival 2014 : Business Dynamics Toward Competitive Economic Region of ASEAN

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