PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA
Conflict of interest between financial statement user and management as financial statement maker emerge the need of financial statement audit. To maintain quality of audit performed by auditors, 10 generally accepted audit standards adopted, two of them are independence in mental attitude and suffi...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| _version_ | 1797033882827096064 |
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| author | , DEWI NIARA ASTUTI , Drs. Sugiarto, M.Acc., MBA, CMA. |
| author_facet | , DEWI NIARA ASTUTI , Drs. Sugiarto, M.Acc., MBA, CMA. |
| author_sort | , DEWI NIARA ASTUTI |
| collection | UGM |
| description | Conflict of interest between financial statement user and management as financial statement maker emerge the need of financial statement audit. To maintain quality of audit performed by auditors, 10 generally accepted audit standards adopted, two of them are independence in mental attitude and sufficient understanding of the entity. If we correlate those two standards with audit tenure, they seems having contradictive implication. Because of audit tenure rule change in 2008, author intended to verify whether the rule change is appropriate by observing which audit standard effect is dominating in Indonesian auditing environment.
Population used in this research are the companies that need financial statement audit, where 176 and 219 listed nonfinancial companies used as sample. This research used audit tenure and audit firm size as independent variable, while audit quality (audited financial statement discretionary accrual level used as proxy) had been used as dependent variable. Author used Kruskal-Wallis one way ANOVA and Mann-Whitney-Wilcoxon rank-sum test to test the hypotheses stated.
Author find that sufficient understanding of the entity effect didn�t dominate over independence effect relating to audit tenure. While putting Indonesian auditing circumstances into consideration, author conclude that audit tenure rule change in 2008 was appropriate. |
| first_indexed | 2024-03-13T23:01:56Z |
| format | Thesis |
| id | oai:generic.eprints.org:123003 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:01:56Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1230032016-03-04T08:30:06Z https://repository.ugm.ac.id/123003/ PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA , DEWI NIARA ASTUTI , Drs. Sugiarto, M.Acc., MBA, CMA. ETD Conflict of interest between financial statement user and management as financial statement maker emerge the need of financial statement audit. To maintain quality of audit performed by auditors, 10 generally accepted audit standards adopted, two of them are independence in mental attitude and sufficient understanding of the entity. If we correlate those two standards with audit tenure, they seems having contradictive implication. Because of audit tenure rule change in 2008, author intended to verify whether the rule change is appropriate by observing which audit standard effect is dominating in Indonesian auditing environment. Population used in this research are the companies that need financial statement audit, where 176 and 219 listed nonfinancial companies used as sample. This research used audit tenure and audit firm size as independent variable, while audit quality (audited financial statement discretionary accrual level used as proxy) had been used as dependent variable. Author used Kruskal-Wallis one way ANOVA and Mann-Whitney-Wilcoxon rank-sum test to test the hypotheses stated. Author find that sufficient understanding of the entity effect didn�t dominate over independence effect relating to audit tenure. While putting Indonesian auditing circumstances into consideration, author conclude that audit tenure rule change in 2008 was appropriate. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , DEWI NIARA ASTUTI and , Drs. Sugiarto, M.Acc., MBA, CMA. (2013) PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=63112 |
| spellingShingle | ETD , DEWI NIARA ASTUTI , Drs. Sugiarto, M.Acc., MBA, CMA. PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA |
| title | PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA |
| title_full | PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA |
| title_fullStr | PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA |
| title_full_unstemmed | PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA |
| title_short | PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA |
| title_sort | pengaruh lama perikatan audit terhadap kualitas audit di indonesia |
| topic | ETD |
| work_keys_str_mv | AT dewiniaraastuti pengaruhlamaperikatanauditterhadapkualitasauditdiindonesia AT drssugiartomaccmbacma pengaruhlamaperikatanauditterhadapkualitasauditdiindonesia |