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Analisis pengaruh praktik rotasi audit terhadap kualitas audit : Studi empiris perusahaan manufaktur di Indonesia
quality. Since 2002, listed companies in Indonesia are required to implement audit rotation as ruled by the Ministry of Finance Decree (MFD) No. 423/KMK.06/2002 on Public Accountant Service, which has been amended by MFD No. 359/KMK.06/2003. The research intends to prove empirically the hypothesis about a decrease in audit quality as audit tenure of an audit partner and audit firm increase?the rationale behind the audit tenure limitation rules. Furthermore, the research also intends to find empirical evidence about the effectiveness of audit rotation in maintaining audit quality. The research uses discretionary accruals as a proxy of audit quality measured. Total samples used in this research are 100 manufacturing firms listed in Indonesia Stock Exchange (IDX) in year 2007. Ordinary Least Squares (OLS) Regression method is used as the statistical test. Empirical results show that audit tenure of an audit partner significantly has a positive impact on discretionary accruals and, hence, a negative impact on audit quality, while no significant impact is found on audit quality from audit tenure of an audit firm. Inconsistently with the expectation, audit rotation?including audit partner rotation and audit firm rotation?is found to impact discretionary accruals positively. From that evidence, there is an indication that both of audit rotations have a negative impact on audit quality. Based on the evidences found in the research, some steps are necessary in the future as the continuity to maintain audit quality. One of the steps is to evaluate the compliance of audit tenure limitation rule and to look for the causes and solutions of the ineffectiveness of audit rotation in maintaining audit quality. Another step needed is to reconsider the implementation of audit firm tenure limitation since its rationale?audit quality decrease in audit firm tenure increase?has not been proved empirically.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 6383 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia 2008 |
|---|---|
| Edisi | - |
| Subjek | Multiple regression analysis Auditing Audit quality Public accountants Discretionary Accruals Earinings management |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 93 p. , 22 p. : il ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |