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Analisis tingkat konservatisme pelaporan keunagan pada keadaan sebelum rotasi audit(pre-rotation) dan setelah rotasi audit (post-rotation) dengan diskresioner akrual model Jones (CD)

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ABSTRACT

In this research, Researcher investigate the change in managerial discretion over financial reporting following the Audit Rotation KMK no. 243/06/2002. We document an increase in conservatism in financial reporting following Audit Rotation and the resulting requirement that Public Accountant (PA) and Public Accountant Office (PAO) limited in audit tenure. First, Researcher find that firms report lower discretionary accruals after audit rotation than in period preceding audit rotation. Second, the Researcher make additional investigation for sure the result with investigation in period 2001 with 2002 and 2001 with 2003. The Result says similar that firms report lower discretionary accruals after Audit Rotation. These result are obtained with measurement used regression analysis and independent sample t-test statistic. The formula is adopted from discretionary accruals Jones Model and Modified Jones Model. This empirical evidence is supported decisions from the government to require mandatory Audit Rotation KMK no. 243/06/2002.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

016 AKT2008 SAR a

Penerbit

Malang, Jatim : UNMER., 2008

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

016 AKT2008

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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