Pengaruh Hubungan Auditor-Klien terhadap Kualitas Laba: Tinjauan terhadap Efektifitas Mandatory Auditor Rotation di Indonesia

Pramono, Lilik, Drs. Sugiharto, MBA., M.Acc., Ak.

2008 | Skripsi | S1 Extention - Accounting

This research examines the relationship between audit quality and earning management to exploring terms of the auditor-client relationship. This research using two audit quality measures: auditor's independence (measured by auditor tenure) and size of the auditor firm affect the relationship between audit quality and earning management (measured by using absolute discretionary accrual) using a Modified Jones Model to detect earnings management with a sample of 71 manufacture company listed on the Jakarta Stock Exchange, Indonesia over the period 2000-2006,.The result of this research was found a significant negative relation between auditor size and absolute discretionary accrual. Otherwise, in this research was not found a significant relation between auditor tenure and absolute discretionary accrual. The proponent of mandatory auditor rotation express the believe that poor quality earnings are associated with extended auditor tenure, but in this research can not find relationship between auditor tenure and earnings management. Keywords: Earning management, Quality audit, discretionary accruals, auditor tenure, Mandatory auditor rotation

Kata Kunci : Earning management, Quality audit, discretionary accruals, auditor tenure, Mandatory auditor rotation; manajemen laba