Detail Mandatory Audit Firm Rotation, Kualitas Audit, dan Kualitas Laba Bibliografi Author: Mukhlasin (Advisor); Daniel Topik: Mandatory Audit Firm Rotation; Audit Quality; Earning Quality Bahasa: (ID )     Penerbit: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya     Tempat Terbit: Jakarta    Tahun Terbit: 2014     Jenis: Theses - Undergraduate Thesis Fulltext: Daniel's Undergraduate Theses.pdf (624.08KB; 37 download) Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: FEA-5987 Non-tandon: tidak ada Tandon: 1  Lihat Detail Induk Abstract This study havetwo research models. The first model aims to obtainan empirical evidence about the effect of mandatory audit firm rotation on audit quality. The second model aims to obtain empirical evidence about the effect of audit quality and mandatory audit firm rotation on earning quality. The study used samples from companies listed on Bursa Efek Indonesia (BEI) from 2009-2013 except for companies which have moved to financial industry. The first model used samples from 506 samples, while the second model used samples from 232. The findings on the first hypothesis show that mandatory audit firm rotation has an effect on audit quality, while the result on the second hypothesis show that audit quality has no effect on earning quality, and the findings on the third hypothesis show that mandatory audit firm rotation has no effect on earning quality. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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