IMPACT OF SCHOOL TIES BETWEEN AUDITORS AND BOARD OF DIRECTORS TO EARNINGS QUALITY : EVIDENCE FROM INDONESIA LISTED COMPANIES

MARSHA RIZKA KUMALASARI, 041511333213 (2019) IMPACT OF SCHOOL TIES BETWEEN AUDITORS AND BOARD OF DIRECTORS TO EARNINGS QUALITY : EVIDENCE FROM INDONESIA LISTED COMPANIES. Skripsi thesis, Universitas Airlangga.

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Abstract

This research is the pioneer paper to examine the impact of school ties between auditors and board of directors to earnings quality. By using samples of 619 firm-year observations from listed firms on the Indonesian Stock Exchange from 2013 to 2016. A two-stage model is used to address earnings quality which used the model from Dechow and Dichev (2002) modified by McNichols (2002), then continued to establish the main analysis on the second stage. The analysis technique used in this research is Ordinary Least Square Regression analysis model with robust processed with STATA 14.0 software. The result of the findings show that the school ties between auditors and board of directors is negatively and significantly related to earnings quality. The results indicate that form of social ties such as school ties as the one factor that can impair the quality of financial report.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A. 129-19 Kum i
Uncontrolled Keywords: School Ties, Auditors, Board of Directors, Earnings Quality
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
MARSHA RIZKA KUMALASARI, 041511333213UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorIman Harymawan, SE., MBA., Ph.D.UNSPECIFIED
Depositing User: Tatik Poedjijarti
Date Deposited: 13 May 2019 01:42
Last Modified: 13 May 2019 01:42
URI: http://repository.unair.ac.id/id/eprint/82288
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