AUDIT TENURE AND EARNINGS QUALITY: EVIDENCE FROM INDONESIAN COMPANIES

PATRICIA LARAS CITRA ADIWIJAYA, 041411331118 (2018) AUDIT TENURE AND EARNINGS QUALITY: EVIDENCE FROM INDONESIAN COMPANIES. Skripsi thesis, Universitas Airlangga.

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Abstract

The objective of this study is to examine the effect of audit tenure and earnings quality. Regarding to the importance of audit role as a tool of control that available to shareholders, most of countries have a concern on audit tenure and regulate it. The regulation about audit tenure does exist because longer engagement between client and auditor tend to lowering earnings quality. The information about earnings quality will help shareholder to know the performance of the company. Unfortunately, in Indonesia not all company doing real rotation, so in this research the researcher expands the measurement of earnings quality. This quantitative research uses data form manufacturing companies listed on Indonesian Stock Exchange from 2014 to 2016. The sample is 372 companies from 421 populations. The analysis technique used is multiple linear regressions. This study find that length of international affiliation have significant negative effect to earnings quality.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A.205/18 Adi a
Uncontrolled Keywords: Audit tenure, international affiliation, signing partner tenure, earnings quality
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM/NIDN
PATRICIA LARAS CITRA ADIWIJAYA, 041411331118UNSPECIFIED
Contributors:
ContributionNameNIDN/NIDK/NUP
ContributorZaenal Fanani, DR.H., S.E., MSA., Ak.CAUNSPECIFIED
Depositing User: mhs PKL UNAIR
Date Deposited: 26 Jul 2018 18:18
Last Modified: 26 Jul 2018 18:18
URI: http://repository.unair.ac.id/id/eprint/73126
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