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Pengaruh tingkat signifikasi klien serta jangka waktu perikatan terhadap akrual diskreioner dan keputusan auditor memberikan opini kelangsungan hidup entitas : (Studi empiris emiten BEI tahun 2004 - 2006)
The main objectives of this study is to examine the effects of client significance and audit tenure on auditor reporting decision making which can be reflected by two audit process output, discretionary accrual magnitude and going concern opinion. Research sample divided into two separated groups consist of big 4 affiliated accounting firm and non-big 4 affiliated accounting firm. The comparison on how each group of accounting firm react to factor that might impaired their reporting decision can better depict characteristic between groups. Moreover, reaction comparison can ultimately show any quality difference between segment of accounting firm. Statistic method that use in this research are multiple linear regression, logistic regression, and discriminant analysis. Data analysis was carried out from historical financial statement of Indonesian Stock Exchange registered emitent during 2004-2006 with total valid sample 218 firm excluding those within financial service and property Jasica classificatory. One way ANOVA test also performed to see whether any significant difference of discretionary accrual magnitude exist between sample groups. Discretionary accrual model empirical result shown reputation protection hypothesis dominating economic dependent and quasi rents factor for both firm under big 4 affiliated and non-big 4 affiliated group. Going concern opinion model result shown factor which negatively correlated toward auditor propensity to issues going concern report was client significance for non-big 4 affiliated accounting firm. The model suggest non-big 4 affiliated accounting firm do take advantage over professional judgment exercise of IPSA 30.01. In addition, evidence conclusion imply audited client by big 4 affiliated accounting firm report significantly lower discretionary accruals than client audited by non-big 4 affiliated accounting firm.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6374 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2009 |
|---|---|
| Edisi | - |
| Subjek | Multiple regression analysis Decision making Auditing Discriminant analysis |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 124 p. : il. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |