The Influence of Information Technology Governance on Audit Outcomes and Readability over Financial Reporting Footnotes of Telecommunication Subsector Listed in IDX

Winesa, Dwinda Berlin (2025) The Influence of Information Technology Governance on Audit Outcomes and Readability over Financial Reporting Footnotes of Telecommunication Subsector Listed in IDX. S1 thesis, Universitas Andalas.

	Text (Cover dan Abstrak) Cover and Abstract_Winesa Dwinda Berlin.pdf - Published Version Download (512kB)
	Text (BAB I) Chapter I_Winesa Dwinda Berlin.pdf - Published Version Download (335kB)
	Text (BAB V) Chapter V_Winesa Dwinda Berlin.pdf - Published Version Download (194kB)
	Text (Daftar Pustaka) References_Winesa Dwinda Berlin.pdf - Published Version Download (362kB)
	Text (Skripsi Full Text) Skripsi Full Text_Winesa Dwinda Berlin.pdf - Published Version Restricted to Repository staff only Download (1MB)

Abstract

This study aims to examine the influence of Information Technology (IT) governance on audit outcomes including audit fees, audit quality and readability over financial reporting footnotes of Telecommunication subsector listed in IDX. The sampling method applied in this study is simple random sampling, based on specific criteria determined by the author. The sample consists of seven telecommunications companies that were consistently listed in IDX throughout the period of 2021 to 2023. The data analyzed using several linear regressions with STATA/MP 17.0 software. The results in this study show that IT governance does not significantly affect audit fees, but it positively influences audit quality. Furthermore, IT governance has significant effect on readability of financial reporting footnotes. Keywords: Information Technology Governance; Audit Fees; Audit Quality; Readability of Financial Reporting Footnotes

Actions (login required)

View Item