| Resumo: | The Quality of an audit process is very important to ensure that financial
statement can be used as a basis for decision making and can be trusted by the
public or other third parties. Many factors can affect audit quality both positively
and negatively. The issue of earnings management has always been a concern for
the reliability of published accounting reports. Accounting can not be separated
from the effects of globalization. a series of movements that began in 1973 has
made International Accounting Standards Committee (IASC). IASC which in 2001
changed to the International Accounting Standard Board (IASB) set international
standard, IFRS, aims to develop a high-quality accounting standards, can be
understood, and applied globally throughout the world. This study wanted to
examine how the effect of IFRS-based SAK, which was implemented in Indonesia
began in 2011, to audit quality. To test this, the study saw the GAAP-based test
whether IFRS have a moderation role that strengthens the quality of audit and
accrual earnings management. Audit quality in this study is measured by the size
of KAP, KAP tenure, and industry specialization KAP. The sample used in this
study is a company listed on the Indonesia Stock Exchange with a total sample of
930 firm-year observation period of years by 2007-2011. The test results of this
study indicate that the size of the KAP, KAP tenure, and industry specialization
KAP has a negative relationship with earnings management. Based on the test
results of all audit quality measures used in this study, has not found sufficient
evidence that IFRS-based SAK has a moderate role that strengthen audit quality
on accrual earnings management. From the regression results, showing moderate
of GAAP-IFRS to KAP tenure and industry specialization KAP and showed no
moderation relationship to the size of the KAP. This suggests that the study did
not find sufficient evidence that GAAP-based IFRS impact on audit quality.
Sensitivity test results also showed results in line with the test results of the study.
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