THE EFFECT OF AUDIT QUALITY TOWARDS EARNING RESPONSE COEFFICIENTS IN BANKING FIRMS LISTED ON INDONESIAN STOCK EXCHANGE

DWI CAHYO ARDIANTO, 040811458 (2012) THE EFFECT OF AUDIT QUALITY TOWARDS EARNING RESPONSE COEFFICIENTS IN BANKING FIRMS LISTED ON INDONESIAN STOCK EXCHANGE. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This research examines the effect of audit quality towards ERC (Earning Response Coefficient) on the Indonesian banking firms. The research is motivated by the fact that the previous studies examining the relationship between audit quality and ERC on Indonesia yield inconsistent results, and the studies are mostly conducted in manufacturing industry. This research includes some control variables (beta, earning persistence, growth opportunities, firm size, and interest rate risk) to better determine the relationship between audit quality and ERC, as those control variables are found on previous studies to have a significant influence on ERC. The sample used is 16 banking firms that listed on Indonesian Stock Exchange (IDX) 2007-2010, thus resulting in 64 samples of firm-years. The analysis is conducted by using multiple regression analysis models. The result shows that the audit quality and the control variables partially and simultaneously have no significant effect on the ERC.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A.235/12 Ard e
Uncontrolled Keywords: BANKING
Subjects: H Social Sciences > HG Finance > HG1-9999 Finance > HG1501-3550 Banking > HG1723 Bank stocks. Banking as an investment
H Social Sciences > HG Finance > HG1-9999 Finance > HG1501-3550 Banking > HG2397-3550 By region or country
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
DWI CAHYO ARDIANTO, 040811458UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorDevi Sulistyo Kalanjati, SE.,M .Acc.,Ak.UNSPECIFIED
Depositing User: mat sjafi'i
Date Deposited: 12 Dec 2012 12:00
Last Modified: 27 Jul 2016 01:49
URI: http://repository.unair.ac.id/id/eprint/2585
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