BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA
Yıl: 2020 Cilt: 13 Sayı: 3 Sayfa Aralığı: 559 - 576 Metin Dili: Türkçe DOI: 10.25287/ohuiibf.702681 İndeks Tarihi: 09-10-2020
BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA
Öz: Bağımsız denetim, firmaların hazırlamış olduğu finansal tabloların firma dışı üçüncü kişiler tarafındandenetlenmesi ve elde edilen sonuçların raporlanmasıdır. Bağımsız denetimin daha kaliteli olduğupiyasalarda sağlanacak güven ortamı, beraberinde yatırımcılar, kreditörler ve potansiyel ortaklar gibi farklıfinansal tablo kullanıcılarının daha sağlıklı kararlar vererek sağlam adımlar atmasını sağlayacaktır.Bu çalışmanın amacı bağımsız denetim kalitesinin firmaların finansal performansı üzerinde etkili olupolmadığının araştırılmasıdır. Araştırma kapsamında, BİST imalat sektöründe işlem gören 148 firmanın2013-2018 yılları arası finansal tabloları incelenmiştir. Denetim kalitesini ölçmek için bağımsız değişkenolarak denetim firmasının dört büyük denetim firmalarından biri olup olmadığı ve denetim görüşüdeğişkenleri kullanılmıştır. Finansal performans ölçütleri için ise bağımlı değişkenler olarak Aktif KarlılıkOranı (ROA), Özsermaye Karlılığı Oranı (ROE) ve TobinQ oranları kullanılmıştır. Elde edilen veriler çokludoğrusal regresyon analizi yöntemi ile EViews ve SPSS programları yardımıyla incelenmiştir. Yapılananalizler sonrasında, denetim kalitesinin ROA, ROE ve TobinQ değişkenlerini farklı oranlarda etkilediğisonucuna varılmıştır.
Anahtar Kelime: THE EFFECT OF THE QUALITY OF AUDIT ON THE FINANCIAL PERFORMANCE OF COMPANIES: AN APPLICATION IN BORSA ISTANBUL
Öz: The independent audit is the process of auditing the financial statements of the companies by third parties outside the firm and of reporting the results obtained. The confidence environment to be provided in the markets where the independent audit is of higher quality, will enable the users of different financial statements such as investors, creditors and potential partners to take sound steps by making healthier decisions. The purpose of this study is to analyze whether the independent audit quality has an effect on the financial performance of the firms. The financial tables between the years 2013-2018 of 148 firms traded in the BIST manufacturing sector were examined within the scope of the research. Whether the audit firm is one of the four major audit firms and the audit opinion variables were used as independent variables to measure the quality of the audit. The Return on Equity (ROE), the Return on Assets (ROA), and TobinQ ratios were used as dependent variables for financial performance measures. The data were analyzed by means of multiple linear regression analysis with EViews and SPSS programs. According to analyses, it was concluded that the quality of the audit affects the ROA, ROE and TOBIN Q variables in different rates.
Anahtar Kelime: Belge Türü: Makale Makale Türü: Araştırma Makalesi Erişim Türü: Erişime Açık
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| APA | KESEN B, SALUR M (2020). BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. , 559 - 576. 10.25287/ohuiibf.702681 |
| Chicago | KESEN BİLAL,SALUR Mehmet Nuri BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. (2020): 559 - 576. 10.25287/ohuiibf.702681 |
| MLA | KESEN BİLAL,SALUR Mehmet Nuri BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. , 2020, ss.559 - 576. 10.25287/ohuiibf.702681 |
| AMA | KESEN B,SALUR M BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. . 2020; 559 - 576. 10.25287/ohuiibf.702681 |
| Vancouver | KESEN B,SALUR M BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. . 2020; 559 - 576. 10.25287/ohuiibf.702681 |
| IEEE | KESEN B,SALUR M "BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA." , ss.559 - 576, 2020. 10.25287/ohuiibf.702681 |
| ISNAD | KESEN, BİLAL - SALUR, Mehmet Nuri. "BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA". (2020), 559-576. https://doi.org/10.25287/ohuiibf.702681 |
| APA | KESEN B, SALUR M (2020). BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13(3), 559 - 576. 10.25287/ohuiibf.702681 |
| Chicago | KESEN BİLAL,SALUR Mehmet Nuri BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 13, no.3 (2020): 559 - 576. 10.25287/ohuiibf.702681 |
| MLA | KESEN BİLAL,SALUR Mehmet Nuri BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, vol.13, no.3, 2020, ss.559 - 576. 10.25287/ohuiibf.702681 |
| AMA | KESEN B,SALUR M BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2020; 13(3): 559 - 576. 10.25287/ohuiibf.702681 |
| Vancouver | KESEN B,SALUR M BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 2020; 13(3): 559 - 576. 10.25287/ohuiibf.702681 |
| IEEE | KESEN B,SALUR M "BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA." Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 13, ss.559 - 576, 2020. 10.25287/ohuiibf.702681 |
| ISNAD | KESEN, BİLAL - SALUR, Mehmet Nuri. "BAĞIMSIZ DENETİM KALİTESİNİN ŞİRKETLERİN FİNANSAL PERFORMANSI ÜZERİNE ETKİSİ: BORSA İSTANBUL’DA BİR UYGULAMA". Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 13/3 (2020), 559-576. https://doi.org/10.25287/ohuiibf.702681 |
