Analisis Pengaruh Rotasi Audit terhadap Kualitas Audit dengan Proksi Ketepatwaktuan Pelaporan Keuangan: Studi Empiris pada Industri Perbankan yang Terdaftar di BEI

Ricca, Giana (2012) Analisis Pengaruh Rotasi Audit terhadap Kualitas Audit dengan Proksi Ketepatwaktuan Pelaporan Keuangan: Studi Empiris pada Industri Perbankan yang Terdaftar di BEI. S1 thesis, STIE Indonesia Banking School.

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Abstract

The purpose of this research is to examine the impact of audit rotation on audit quality. Moreover, this study intends to see the effectiveness of the Ministry of Finance Decree (MFD) No.359/KMK.06/2002 and No.17/PMK.01/2008 which established audit rotation limitation. This research used timeliness od financial reporting as proxy of quality audit. The finding of this research is that firm rotation has a positive impact on audit quality and partner rotation has a negative impact on audit quality when proxied financial reporting timeliness. This result supports firm rotation but it doesn’t support partner rotation. Meanwhile, for size has a positive impact when proxied by financial reporting timeliness but leverage, cash flow from operation and the big for have a negative impact when proxied by financial reporting timeliness. This research aims to test whether the auditors and the firms rotation will reduce the audit quality in Indonesia. This research tests the influence of auditors and firms rotation on the audit quality. This research is expost research using empirical data. Sampel consist of 26 public companies in three years of banking industries listed in the Indonesia Stock Exchange. Data analysis shows that auditors rotation positively influences, but firms rotation negatively influences the audit quality. This research is expected to provides positive suggestions to the Ministry of Finance Decree in completing the law draft of public accountants. Keywords: Audit Rotation, Audit Quality, Timeliness of Financial Reporting

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 10 Nov 2020 08:55
Last Modified: 10 Nov 2020 08:55
URI: http://repository.ibs.ac.id/id/eprint/1298

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