REPUTASI AUDITOR, KARAKTERISTIK DEWAN KOMISARIS, DAN KEINFORMATIFAN LABA
Abstract: The objective of the
study is to examine the effect of auditor's reputation and Board of Commissioners’ independence
in improving earnings
informativeness. Previous studies suggest
that earnings management
activities are reflected
in abnormal accruals contained
in financial statements.
In this study,
earnings informativeness is measured by the ability of abnormal
accruals to predict next year's net income. As the quality of abnormal accruals
increased, the predictive content of abnormal accruals is also increased.
Using regression analysis,
results of the study can
be summarized as follows:
first, abnormal accruals
of company with
independent Board of Commissioners has a strong correlation
with the earnings one year ahead compared to
companies that do
not have an
independent Board of
Commissioners. Second, abnormal accrual
of a company
that has auditors
affiliated with the
Big Four has a strong correlation
with the earnings
one year ahead than firms
that auditors are not affiliated with
the Big Four accounting firm.
Overall, results of the study
suggest Board of Commissioners
and external auditors play an important role in improving the quality of
reported earnings.
Keywords: abnormal
accruals, earnings informativeness, auditor
reputation, predictability of accruals
Penulis: Sansaloni Butar-Butar
Kode Jurnal: jpakuntansidd140770
