Image of Pengaruh tenure dan spesialisasi audit terhadap kualitas laba dengan pendekatan nilai prediksi, netralitas, ketepatan waktu, dan penyajian jujur : studi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2005 - 2007

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Pengaruh tenure dan spesialisasi audit terhadap kualitas laba dengan pendekatan nilai prediksi, netralitas, ketepatan waktu, dan penyajian jujur : studi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2005 - 2007

The purpose of this research is to find empirical evidence about the effect of public accounting firm?s tenure, public accountant?s tenure, and auditor industry specialization on earnings quality. Public accounting firm?s tenure is calculated based on two basis: KMK and international afiliation. Earnings quality is measured based on four perspectives: predictive value, neutrality, timeliness, and representational faithfulness. The sample of this research consist of 401 observation taken form year 2005-2007. The results of this research show that there are no consistent evidence of significant impact of auditor tenure on earnings quality. Whereas, auditor industry specialization shows positive significant impact on predictive value and timeliness perspectives, but insignificant on neutrality and representational faithfulness perspectives.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6925PSB lt.2 - Karya Akhir1
Penerbit Depok Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial statements
Earnings
Public corporations
Auditors
Earning quality
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 111 p. ; 30 cm
Info Detail Spesifik -
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