Pengaruh Ukuran Auditor Dan Spesialisasi Auditor Terhadap Kualitas Laba  

Oleh:

Herusetya, Antonius

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan Indonesia vol. 6 no. 1 (Jun. 2009), page 46-70.
Topik: Audit quality; earning quality; unexpected earning; cumulative abnormal return; earning response coefficient.
Fulltext: AA71_06-01_Antonius Herusetya.pdf (482.29KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: AA71 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Prior research had documented that the big 4 auditor have higher audit quality than non-big 4 auditor (Teoh and Wong 1993), and the big 4 auditors with industry specialization have higher audit quality than the big 4 auditors without specialization (Balsam et al. 2003; knechel et al. 2007; Behn et al. 2008; Romanus et al. 2008). Whit the sample of 139 firm years from manufacturing public companies listed in Bursa Efek Indonesia in the years 2005 and 2006, this study examines whether the public companies audited by the big 4 auditors has higher earning quality (measured by earning response coefficient) than the non-big 4 auditors.

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