Please use this identifier to cite or link to this item:
Title: Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan : Studi Internal Audit pada Perusahaan Publik di Indonesia
Authors: Djaddang, Syahril
Lysandra, Shanti
Keywords: audit quality;audit opinion;Sarbanes-Oxley Act;financial reporting reliability;internal control
Issue Date: Aug-2015
Publisher: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
Abstract: This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs Warp PLS to handle the SEM model in testing the hypotheses and multi group analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.
Description: Jurnal Ekonomi dan Bisnis. Vol. XVIII, No. 2, Agustus 2015 , p. 81 - 105
ISSN: 19796471
Appears in Collections:Jurnal Ekonomi dan Bisnis 2015 Vol. XVIII No. 2 Agustus

Files in This Item:
File Description SizeFormat 
ART_Syahril D, Shanti L_Model Pengendalian Internal_abstract.pdfAbstract222.54 kBAdobe PDFView/Open
ART_Syahril D, Shanti L_Model Pengendalian Internal_fulltext.pdfFull text441.2 kBAdobe PDFView/Open

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.