PENGARUH TENURE TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING

Dwi KusumaPutra, Apterrizko and Rini, Indriani (2012) PENGARUH TENURE TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL INTERVENING. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aims to determine the effect of tenure on earnings quality with quality audits as intervening variable. The existence of inconsistencies in the results of previous studies on the effect of tenure on audit quality such as Myers et al (2003), Manry et al (2008), Carey and Simnett (2006), Wibowo and Rossieta (2009) led to re- examined this issue to see the effect of tenure on audit quality. In addition, this study also looked at indirect and direct influences of tenure on earnings quality and tenure through a quality audit of the quality of earnings. Tenure in this study has calculated by looking at how many years the KAP audited a company, while the audit quality measured by using current accruals and earnings quality measure using earnings management. Observational data in this study a manufacturing company of the year 2006-2010 in accordance with predetermined criteria. The results of this study indicated that tenure was positively significanty related to audit quality, tenure can affect indirectly through a quality audit to the quality of earnings.

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