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. ['eprint_fieldopt_thesis_type_ut' not defined] 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.

Item Type: Thesis (['eprint_fieldopt_thesis_type_ut' not defined])
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 014 Abd. Rachman Rangkuti
Date Deposited: 23 Dec 2013 16:08
Last Modified: 23 Dec 2013 16:08
URI: https://repository.unib.ac.id/id/eprint/5564

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