ANALISIS KONSERVATISMA PENYUSUNAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG LISTING DI BEI 1993-2012

Conservatism is one of the principles that an auditor should have. This study aims to analyze the level of auditor conservatism in Indonesia between 1993 and 2012. Audit failure scandals in the early 2000s led to the Sarbanes- Oxley Act, in which very influential in the accounting world. The Act spu...

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Detalles Bibliográficos
Autores principales: , BAGAS TRILAKSONOAJI, , Prof. Dr. Abdul Halim, M.B.A.
Formato: Tesis
Publicado: [Yogyakarta] : Universitas Gadjah Mada 2013
Materias:
ETD
Descripción
Sumario:Conservatism is one of the principles that an auditor should have. This study aims to analyze the level of auditor conservatism in Indonesia between 1993 and 2012. Audit failure scandals in the early 2000s led to the Sarbanes- Oxley Act, in which very influential in the accounting world. The Act spur auditor to implement conservatism even further in any audit activity. This study measured the level of auditor conservatism by comparing the level of discretionary accrual before and after the Sarbanes-Oxley Act. The results of this study proves that there is no significant difference in the level of discretionary accrual before and after the Sarbanes-Oxley Act, so it can be concluded that the level of auditor conservatism in Indonesia has not experienced an increase in the first decade after the implementation of the Sarbanes-Oxley Act in the United States. This is presumably because the regulation in Indonesia, as an adjustment of the Sarbanes-Oxley Act, has not been as complete and as comprehensive as the act.