Pengaruh spesialisasi industri auditor terhadap kualitas laba yang diukur dari earnings response coefficient : (studi empiris perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2007 - 2008)

Deskripsi

This study investigates the effect of auditor industry specialization on the earnings response coefficient (ERC) for periods 2007-2008. Prior works have suggested that specialist auditors have different affect to earnings quality. One component of the quality difference across auditors is industry specialization. This study takes sample of unregulated listed companies during 2007 ? 2008 in Indonesia. The results in this study shows that ERC is not affected by auditor industry specialization. Moreover this means auditor industry specialization has no effect in earnings quality in Indonesia.Ada tabel