PENGARUH KUALITAS AUDIT TERHADAP PENGUNGKAPAN KECURANGAN LAPORAN KEUANGAN PERUSAHAAN
DOI:
https://doi.org/10.31941/jebi.v21i01.775Abstract
This study aims to examine the empirical facts of the two theories that are used side by side, namely agency theory and positive accounting theory within the scope of the problem that is based on the influence of audit quality on disclosure of fraudulent investor financial and perspective reports. This study uses secondary data sources originating from IDX and literature. The analysis tool used to test the relationship between variables is multiple regression where the results of this study show two proofs that audit quality has a positive effect on the level of investor perceptions as measured by the cost of equity capital but conversely audit quality does not significantly influence earnings management. this can be interpreted that high audit quality can increase investor confidence so that it has an impact on the high cost of equity capital but high audit quality does not have a significant impact on earnings management practices.
Keywords: AuditQuality, audit tenure, the cost of equity capital and earnings management
References
Abedalqader, A., Tawfiq, A. R., Al, I., Rana, I., Ata,
A., Ahmad, R., & Baker, A. (2011). Do audit
tenure and firm size contribute to audit
quality ? Empirical evidence from Jordan, 26(4), 317–334.
https://doi.org/10.1108/02686901111124648
Belkoui, & Riehl, A. (2006). Accounting Theory (5th
ed.). Salemba empat.
Carcello, J. V, & Nagy, A. L. (n.d.). AUDITOR
INDUSTRY SPECIALIZATION AND.
Causholli, M., Knechel, W. R., & Causholli, M.
(2014). Lending relationships , auditor quality
and debt costs. Managerial Auditing Journal,
(6), 550–572.
https://doi.org/10.1108/0268690121123631
Chen, H., & Chen, J. Z. (2010). Effects of Audit
Quality on Earnings Management and Cost of
Equity Capital : Evidence from China *.
Christiani, I., & Nugrahanti, Y. (2014). Pengaruh
Kualitas Audit Terhadap Manajemen Laba.
Jurnal Akuntansi Dan Keuangan, 16(1), 52–
https://doi.org/10.9744/jak.16.1.52-62
Dao, M. (2014). Audit tenure , auditor
specialization and audit report lag.
Managerial Auditing Journal, 29(6), 490–512.
https://doi.org/10.1108/MAJ-07-2013-0906
Desiliani, N., & Meiranto, W. (2015). SPESIALISASI
INDUSTRI AUDITOR DAN AUDIT TENURE
PADA BIAYA MODAL EKUITAS ( Studi Empiris
pada Perusahaan yang Terdaftar di Bursa
Efek Indonesia Tahun 2010 – 2012 ).
Diponegoro Journal of Accounting, 4(1), 1–8.
Fernando, G. D., Randal, A. M. A., & Fernando, G. D.
(2011). Audit quality attributes , client size
and cost of equity capital.
https://doi.org/10.1108/1475770101109457
Lai, K. (2013). ScienceDirect Audit Reporting of Big
Versus Non-Big 4 Auditors : The Case of ExAndersen Clients ☆ , ☆☆. International
Journal of Accounting, 48(4), 495–524.
https://doi.org/10.1016/j.intacc.2013.10.001
Lambert, R. A., & Verrecchia, R. E. (2007).
Accounting Information , Disclosure , and the
Cost of Capital, 45, 385–420.
Lee, H. L. H., Lee, H., & Lee, H. (2013). Do Big 4
audit firms improve the value relevance of
earnings and equity ? Managerial Auditing
Journal, 28(7), 628–646.
https://doi.org/10.1108/MAJ-07-2012-0728
Luhgiatno. (2008). ANALISIS PENGARUH KUALITAS
AUDIT STUDI PADA PERUSAHAAN YANG
MELAKUKAN IPO. diponegoro university.
Minutti-meza, M. (2011). Can Big 4 versus Non-Big
Differences in, 86(1), 259–286.
https://doi.org/10.2308/accr.00000009
Myers, J. N., Myers, L. A., & Omer, T. C. (2003).
Exploring the Term of the Auditor-Client
Relationship and the Quality of Earnings : A
Case for Mandatory Auditor Rotation ? The
Accounting Review, 78(3), 779–799.
Paul, M., & James, M. (1999). A review of the
earnings management literature and its
implications for standard setting.
Ross, L., & Jerold, L. (1990). Positive Accounting
Theory : A Ten Year Perspective.
rusmin rusmin. (2010). Auditor quality and earnings
management : Singaporean evidence.
Emerald Insight, 25(7), 618–638.
https://doi.org/10.1108/0268690101106134
Tan, P. M., & Lim, C. Y. (2007). The value relevance
of accounting variables and analysts ’
forecasts The case of biotechnology firms.
Review of Accounting and Finance, 6(3), 233–
Downloads
Published
Issue
Section
License
Authors who publish with JEBI: Jurnal Ekonomi dan Bisnis agree to the following terms:
- Authors retain copyright and grant the JEBI: Jurnal Ekonomi dan Bisnis right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
