Independent Audit, Reliable Information Environment and Operational Productivity: A Research on Manufacturing Enterprises Operating in Turkey

Yıl 2024, Cilt: 58 Sayı: 2, 201 - 214, 30.04.2024

Serhat Şamil

https://doi.org/10.51551/verimlilik.1409515

Öz

Purpose: In the study, the investigation of the relationship between operational productivity and independent audit in the context of providing a reliable information environment in businesses is aimed.
Methodology: The relationship between independent audit and operational productivity has been investigated through a non-experimental design. Secondary data retrieved from the World Bank database were used within the scope of the study. Accordingly, calculations were made for labor productivity, investment productivity, and total factor productivity at the firm level. Three separate models were developed where productivity indicators were the dependent variable, independent audit was the independent variable, and company size, whether it is a family-owned business, the experience of the top management, and the extent to which financing hinders company operations were control variables. The created models were tested using multiple regression analysis.
Findings: The obtained results support the positive relationship between independent audit and labor productivity as well as total factor productivity. Although a significant positive relationship is observed between investment productivity and independent audit in bivariate analysis, when control variables are included in the model, this relationship does not appear statistically significant.
Originality: In this study, the relationship between independent audit and operational productivity is addressed from a previously unexplored perspective in the literature. This relationship is examined within the framework of the reliable information environment provided by independent audit. Additionally, this is the first study to investigate the relationship between independent audit and productivity using the sample of Türkiye.

Anahtar Kelimeler

Independent Audit, Operational Productivity, Reliable Information Environment

Bağımsız Denetim, Güvenilir Bilgi Ortamı ve Operasyonel Verimlilik: Türkiye’de Faaliyet Gösteren İmalat İşletmelerinde Bir Araştırma

Öz

Amaç: Çalışmada, işletmelerde sağladığı güvenilir bilgi ortamı bağlamında bağımsız denetim ile operasyonel verimlilik arasındaki ilişkinin araştırılması amaçlanmıştır.
Yöntem: Bağımsız denetim ile operasyonel verimlilik arasındaki ilişki deneysel olmayan bir tasarımla araştırılmıştır. Çalışma kapsamında Dünya Bankası veri tabanından çekilen ikincil veri kullanılmıştır. Bu doğrultuda işletme düzeyinde işgücü verimliliği, yatırım verimliliği ve toplam faktör verimliliği hesaplamaları yapılmıştır. Verimlilik göstergelerinin bağımlı değişken, bağımsız denetimin bağımsız değişken, şirket büyüklüğü, aile şirketi olup olmama, üst yöneticinin tecrübesi ve finansmanın şirket faaliyetlerine engel olma derecelerinin kontrol değişken olduğu üç ayrı model geliştirilmiştir. Oluşturulan modeller çoklu regresyon analiziyle test edilmiştir.
Bulgular: Elde edilen sonuçlar, bağımsız denetim ile işgücü verimliliği ve toplam faktör verimliliği arasındaki pozitif yönlü ilişki öngörüsünü desteklemektedir. Yatırım verimliliği ile bağımsız denetim arasında iki değişkenli analizde anlamlı pozitif ilişki olduğu görülse de kontrol değişkenleri modele dahil edildiğinde bu ilişki istatistiksel olarak anlamlı çıkmamaktadır.
Özgünlük: Bu çalışmada bağımsız denetim ile operasyonel verimlilik arasındaki ilişki daha önce literatürde rastlanmayan bir açıdan ele alınmaktadır. Söz konusu ilişki bağımsız denetimin sağladığı güvenilir bilgi ortamı çerçevesinden işlenmiştir. Ayrıca bağımsız denetim ile verimlilik arasındaki ilişkinin Türkiye örneği ile araştırıldığı ilk çalışmadır.

Anahtar Kelimeler

Bağımsız Denetim, Operasyonel Verimlilik, Güvenilir Bilgi Ortamı

Kaynakça

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