AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR
Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant firm audited a company are feared to reduce auditors' in...
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| Format: | Article |
| Language: | English |
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Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/439 |
| _version_ | 1797427904772046848 |
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| author | Sisylia Nata |
| author_facet | Sisylia Nata |
| author_sort | Sisylia Nata |
| collection | DOAJ |
| description | Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a
public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding clients' business better enables auditor to detect earnings management. Data analysis was performed with multiple regression analysis. The analysis result indicates that the longer audit partner tenure and audit firm tenure, earnings management decreases, because the better their understanding of the clients' business. |
| first_indexed | 2024-03-09T08:50:19Z |
| format | Article |
| id | doaj.art-d44cf5a987c842a6ae83d2d620ceaae3 |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:50:19Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-d44cf5a987c842a6ae83d2d620ceaae32023-12-02T14:34:37ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-012210.33508/jako.v2i2.439401AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTURSisylia Nata0Kantor Akuntan Publik Tanudiredja, Wibisana dan RekanConflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding clients' business better enables auditor to detect earnings management. Data analysis was performed with multiple regression analysis. The analysis result indicates that the longer audit partner tenure and audit firm tenure, earnings management decreases, because the better their understanding of the clients' business.http://journal.wima.ac.id/index.php/JAKO/article/view/439 |
| spellingShingle | Sisylia Nata AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR Jurnal Akuntansi Kontemporer |
| title | AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR |
| title_full | AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR |
| title_fullStr | AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR |
| title_full_unstemmed | AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR |
| title_short | AUDIT PARTNER TENURE DAN AUDIT FIRM TENURE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR |
| title_sort | audit partner tenure dan audit firm tenure terhadap earnings management pada perusahaan manufaktur |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/439 |
| work_keys_str_mv | AT sisylianata auditpartnertenuredanauditfirmtenureterhadapearningsmanagementpadaperusahaanmanufaktur |