PENGARUH MASA PENUGASAN AUDIT DAN SPESIALISASI KAP TERHADAP KUALITAS AUDIT - SUATU STUDI DENGAN PENDEKATAN EARNINGS SURPRISE BENCHMARK
Abstract: This study examines
the effects of past audits and the Firm specializes in audit quality approaches
benchmark earnings surprise. This study shows how the independent variable that
are past audist and firm specializes can prove that the dependent variable
which iss audit quality identified as having an effect between earnings
management with audit quality of financial statements. Proxy that used in this
study is net income with total assets and how to compare them by comparing the
percentage of the the following proxy with percentage of the difference from
the previous year's net income and earnings in the previous year observations
with assets.
Populations in this study are all companies listed in Indonesia Stock
Exchange in the period 2010 - 2012. Sampling was done in accordance with
previous studies of Simnett and Carey (2006), namely with certain criteria so
that samples obtained for this study amounted to 120 companies. The analysis
method of this research is using logistic regression method.
Based on the results of the study shows that the duration of the audit
assignment was not significant and has negative impact as well as
specialization KAP not significant and has negative impact on audit quality.
Penulis: Muhammad Iqbal,
Indira Januart
Kode Jurnal: jpakuntansidd150722
