Abstract
The purpose of this study was to examine the impact of audit quality on financial performance using data from 10 companies operating in the technology sector of Borsa Istanbul (BIST) between 2018 and 2022. In this context, internal control, internal audit, risk analysis group, and audit opinion were used as independent variables representing audit quality, while Net Profit Margin, Return on Assets (ROA), and Return on Equity (ROE) ratios were used as dependent variables representing the financial performance of the companies. Correlation and regression analyses were utilized to examine these relationships.. Stepwise regression results indicated that the internal control variable significantly enhanced the model's explanatory power and was statistically significant. The correlation analysis with ROA revealed a significant relationship between the internal control variable and ROA. It was also found that the internal audit variable had a significant effect on the Net Profit Margin, while the other variables did not show a significant impact.
References
- Al Ani, Mawih Kareem and Dhofar, Zaroug Mohamed (2015), “Audit Quality Firm Performance Quality: Omani Experience”, European Journal of Economies, Finance and Administrative Sciences, Vol:74, (13-23).
- Aledvan, Baker A.- Yaseen, Ahmad A. Bani- Alkubisi, Abdulsttar (2015), “The Role Of Audit Quality On The Relationship Between Auditor’s And Financial Performance Quality Of Selected Cement Firm In Jordan”, International Journal of Business and Social Science, Vol:6, No:12, (138-146).
- Bouaziz, Zied (2012), “The Impact Of The Presence Of Audit Committees On The Financial Performance Of Tunisian Companies”, International Journal of Management & Business Studies, Vol: 2, No:4, (57- 64).
- Chan, Kam C., Farrell, Barbara, Healy, Patricia and Lee, Picheng (2011), “Firm Performance Following Auditor Changes For Audit Fee Savings”, Journal of Business & Economics Research, Vol: 7, No: 10, (17-26).
- Cheng, Yu Shu- Chen, Yahn Shir-Chen, Yu Cheng (2013), “Direct And Mediating Effects Of Auditor Quality On Auditor Size And Performance”, International Business Research, Vol:6, No:11, (134-148) . DeAngelo, Linda Elizabeth. (1981), “Auditors Size And Audit Quality”, Journal of Accounting and Economics, Vol:3, No: 3, (183-199).
- Fooladi, Masood, ve Shukor, Zaleha Abdul (2012), “Board Of Directors, Audit Quality And Firm Performance: Evidence From Malaysia” In National Research & Innovation Conference for Graduate Students in Social Sciences, December 7-9, ISBN 978 983 2408 086, (87-96)
Abstract
Bu çalışmanın amacı, Borsa İstanbul'un (BIST) teknoloji sektöründe faaliyet gösteren 10 şirketin 2018-2022 yılları arasındaki verilerini kullanarak denetim kalitesinin finansal performans üzerindeki etkisini incelemektir. Bu kapsamda iç kontrol, iç denetim, risk analizi grubu Denetim kalitesini temsil eden bağımsız değişkenler olarak , denetim görüşü, şirketlerin finansal performansını temsil eden bağımlı değişkenler olarak ise Net Kâr Marjı, Aktif Kârlılığı (ROA) ve Özsermaye Kârlılığı (ROE) oranları kullanıldı. Bu ilişkileri incelemek için korelasyon ve regresyon analizlerinden yararlanılmıştır. Aşamalı regresyon sonuçları, iç kontrol değişkeninin modelin açıklama gücünü önemli ölçüde artırdığını ve istatistiksel olarak anlamlı olduğunu göstermiştir. ROA ile yapılan korelasyon analizi, iç kontrol değişkeni ile ROA arasında anlamlı bir ilişki olduğunu ortaya çıkardı. Ayrıca iç denetim değişkeninin Net Kâr Marjı üzerinde anlamlı bir etkiye sahip olduğu, diğer değişkenlerin ise anlamlı bir etki göstermediği tespit edilmiştir.
References
- Al Ani, Mawih Kareem and Dhofar, Zaroug Mohamed (2015), “Audit Quality Firm Performance Quality: Omani Experience”, European Journal of Economies, Finance and Administrative Sciences, Vol:74, (13-23).
- Aledvan, Baker A.- Yaseen, Ahmad A. Bani- Alkubisi, Abdulsttar (2015), “The Role Of Audit Quality On The Relationship Between Auditor’s And Financial Performance Quality Of Selected Cement Firm In Jordan”, International Journal of Business and Social Science, Vol:6, No:12, (138-146).
- Bouaziz, Zied (2012), “The Impact Of The Presence Of Audit Committees On The Financial Performance Of Tunisian Companies”, International Journal of Management & Business Studies, Vol: 2, No:4, (57- 64).
- Chan, Kam C., Farrell, Barbara, Healy, Patricia and Lee, Picheng (2011), “Firm Performance Following Auditor Changes For Audit Fee Savings”, Journal of Business & Economics Research, Vol: 7, No: 10, (17-26).
- Cheng, Yu Shu- Chen, Yahn Shir-Chen, Yu Cheng (2013), “Direct And Mediating Effects Of Auditor Quality On Auditor Size And Performance”, International Business Research, Vol:6, No:11, (134-148) . DeAngelo, Linda Elizabeth. (1981), “Auditors Size And Audit Quality”, Journal of Accounting and Economics, Vol:3, No: 3, (183-199).
- Fooladi, Masood, ve Shukor, Zaleha Abdul (2012), “Board Of Directors, Audit Quality And Firm Performance: Evidence From Malaysia” In National Research & Innovation Conference for Graduate Students in Social Sciences, December 7-9, ISBN 978 983 2408 086, (87-96)
Details
| Primary Language | English |
|---|---|
| Subjects | Finance, Finance and Investment (Other) |
| Journal Section | Articles |
| Authors | |
| Early Pub Date | September 23, 2024 |
| Publication Date | December 24, 2024 |
| Submission Date | August 7, 2024 |
| Acceptance Date | September 16, 2024 |
| Published in Issue | Year 2024 Volume: 9 Issue: 2 |
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