Efek Kualitas Auditor Terhadap Tata Kelola dan Hak Pemegang Saham Publik  

Oleh:

Suta, I Gede Putu Ary ; Firmanzah

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. 35 no. 11 (Nop. 2006), halaman 23-28.
Topik: auditor; tata kelola perusahaan; auditor

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.27 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Auditor is not only as an institution whose function is to conduct audit activities. The auditor has more important role than merely investigate, documet checking and make a report of financial situation. One of the aspects of auditor as an institution is auditor quality. We assume that auditor's quality play more strategic role than produce best financial analysis and report. Our data and hypothesis test show that auditor's quality can enhance information disclosure as well as its contribution to improve the quality of good corporate givernance (GCG) policy and its implementation. Finally GCG boost the shareholder's right to access financial information. This study suggest that in order to access reliable information, government body or shareholders should request company to auditor who has good reputation and image to realize audit activities.

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