PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN INDEPENDENSI KOMITE AUDIT TERHADAP KOEFISIEN RESPON LABA
Abstract: This research aims
to determine the effects brought by the qualification of public accountant office and independent
audit committee to earnings response coefficient. Earnings response coefficient
is market reactions towards new information issued by a corporation. In this
research earnings response coefficient is production of profit quality. The
variable of the public accountant office and the independent audit committee
quality is considered effecting value of the profit coefficient profit.
This research is made using method of purposive sampling in selecting
samples. Purposive sample is a method used in selecting samples based on
several specific criteria, some of which are; samples are manufacturing
corporations which are listed in the Indonesian Stock Exchange and actively
selling stocks during the period of 2009-2011, whose published financial report
and annual report, and 194 corporations with insufficient data sample which 32
of them are outlier data. Research is made using quantitative method, and
analyzed with regression analyzing technique, and hypothesis testing made using
coefficient determination testing, ‘f’ testing and ‘t’ testing.
The research resulting that factor which has significant influence to
earnings response coefficient is only the qualification of the public
accountant, Independent audit committee gives positive effect to the
coefficient profit response, but insignificant.
Penulis: Barqy Cahya Muhammad,
Sugeng Pamudji
Kode Jurnal: jpakuntansidd141177
