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Pengaruh kualitas audit terhadap relevansi nilai pendapatan komprehensif lain

This research used financial industry data in Indonesia Capital Market for 2011- 2012 under panel method and cross-section method as the additional analysis. The underlying purpose of this reasearch is to assess the effect of audit quality to value relevance of other comprehensive income regarding subjectivity contained in other comprehensive income components. Subjectivity in other comprehesive income component is determined through fair value aspect which eventually lead to management discretion in measuring related other comprehensive income component. Subjective components of other comprehensive income consist of foreign exchange translation (forex), revaluation in fixed assets (rev), minimum pension liability adjustment (pen), and available for sale securities adjustment (sec). Audit quality is believed as a mechanism that will increase value relevance of subjective other comprehensive income components. Audit quality is determined by the rating of public accountant firm who audited financial statement included as Big 4 or not, which is expected to represent overall audit quality components. Meanwhile, researcher also assess value relevance of other comprehensive income components, individually and in agregat which is encouraged by inconsistency of previous research results..

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Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Income
Value relevance
Hedging
Auditing quality
Comprehensive income
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xvii, 136 p. : il. ; 30 cm.
Info Detail Spesifik -
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