Pengaruh Ukuran Auditor Dan Spesialisasi Auditor Terhadap Kualitas Laba

Herusetya, Antonius

doi:10.21002/jaki.2009.03

Cited by 14 publications

(17 citation statements)

References 30 publications

(46 reference statements)

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“…Riset terdahulu yang mengasumsikan kantor akuntan lokal yang menghipotesikan kantor akuntan yang berafiliasi dengan Big Four lebih berkualitas dibandingkan kantor akuntan menunjukkan hasil yang tidak konsisten. (Herusetya, 2009;Dahlan, 2009, Sanjaya, 2008.…”

Section: Komparabilitas Laba Perusahaan Yang Diaudit Oleh Kantor Akununclassified

Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan

Butar¹

2017

Journal of Accounting and Business Dynamics

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Prior studies show that earnings attributes were influenced by characteristics of audit firms hired by clients. Big Four audit firms were reported to have developed working rules to assess accounting standards used by firms in preparing financial reports and consistently applied these working rules across all clients. Unique audit methodology and procedures create audit style that belongs to particular audit firm, especially Big Four audit firms. As a consequence, financial statements audited by the same Big Four audit firms experience similar audit processes and show higher consistency than those of firms audited by different Big Four audit firms. The objective of this study was to examine the effect of audit style on financial report comparability. The population was all companies listed in Indonesian stock exchanges. By using purposive sampling method, 146 companies were selected. Data was collected from financial reports of the studied companies. Period of study is 5 years or 730 observations. The data was analyzed by comparing the accrual differences between two pair of companies (companies which were audited by Big Four firms and companies which were audited by non-Big four firms). This study demonstrated that the higher comparability was found in companies audited by the same Big Four than companies were audited by different Big Four Audit firms). However, this study found that there is no difference between company earnings audited by Big Four Audit and non-Big four firms.

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Section: Komparabilitas Laba Perusahaan Yang Diaudit Oleh Kantor Akununclassified

Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan

Butar¹

2017

Journal of Accounting and Business Dynamics

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“…2, Agustus 2014 Jurnal Ekonomi dan Bisnis pada waktu yang lain. Jika ekspektasi ini berlaku maka tidak heran jika hasil riset kualitas audit terdahulu menemukan hasil yang tidak konsisten (Herusetya 2009;Dahlan 2009;Sanjaya 2008;Zain 2007). Rendahnya risiko litigasi menyebabkan auditor tidak bekerja konsisten dalam menjalankan fungsi audit.…”

Section: Merger Dan Kualitas Auditunclassified

“…Hubungan positif antara ukuran kantor akuntan dan kualitas audit belum tentu teridentifikasi menggunakan perusahaan di Bursa Efek Indonesia. Setidaknya ini tercermin dari riset terdahulu yang menemukan hasil yang tidak konsisten (Herusetya 2009;Dahlan 2009;Sanjaya 2008;Zain 2007). Rendahnya risiko litigasi yang dihadapai oleh auditor di Indonesia menyebabkan dorongan untuk memberikan jasa audit yang berkualitas tidak sama besar seperti rekan mereka di Amerika Serikat dan Eropa.…”

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Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia

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2016

jeb

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“…Other studies found negative association [20]. Meanwhile, some studies fail to provide evidence on the association between industry expertise and audit quality [21,22,23,24,25].…”

Section: Introductionmentioning

confidence: 99%

Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments?

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Indarto

2018

jak

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This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality, measured by earnings persistent, of firms operating in the complex and non-complex industry are different. The second step is to compare the absolute abnormal accruals of companies engaged in the complex industry with those from non-complex industry audited by non-specialist and specialists auditors. Results show: 1) earnings persistence of firms in complex industries are lower than those in non-complex industries. 2) absolute abnormal accruals of firms operating in complex industries are higher than those in non-complex industries regardless industry specialization. Overall, the results suggest that auditor industry expertise does not play a significant role in improving the quality of audited earnings in complex business environment.

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Pengaruh Ukuran Auditor Dan Spesialisasi Auditor Terhadap Kualitas Laba

Cited by 14 publications

References 30 publications

Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan

Implikasi Gaya Audit Terhadap Komparabilitas Laporan Keuangan

Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia

Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments?

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