PENGARUH AUDIT TENURE DAN UKURAN AUDIT FIRM TERHADAP KUALITAS AUDIT PADA BADAN USAHA YANG GO PUBLIC DI BEI PERIODE 2010-2012
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Keywords:
Audit Quality, Discretionary Accruals, Audit Tenure, Audit Firm Size
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari audit tenure dan ukuran audit firm terhadap kualitas audit. Kualitas audit diproksikan dengan Discretionary Accruals (DAs). Penelitian ini menggunakan pendekatan kuantitatif dan analisis regresi linier berganda yang diuji dengan program SPSS 18. Objek penelitian yang digunakan yaitu semua badan usaha yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2012 yang bergerak di semua sektor (kecuali sektor keuangan) dan telah memenuhi serangkaian kriteria. Jumlah objek penelitian yang digunakan dalam penelitian ini sebanyak 625 tahun observasi. Dalam penelitian ini, juga dilakukan uji asumsi klasik untuk memastikan permodelan regresi linier berganda bebas dari masalah regresi. Hasil penelitian ini menunjukkan bahwa semakin panjang audit tenure suatu badan usaha maka kualitas auditnya akan semakin tinggi. Selain itu, hasil penelitian ini juga menunjukkan bahwa badan usaha yang diaudit oleh KAP BIG 4 akan menghasilkan kualitas audit yang rendah.
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References
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Altman, E. (1993). Corporate financial distress and bankruptcy. (3rd ed). New York: John Wiley & Sons, Inc.
Anderson, L.K., Daniel N. Deli dan Stuart L. Gillan. (2003). Boards of Directors, Audit Committees, and the Information Content of Earnings. (http://www.lerner.udel.edu/ccg diunduh pada 3 November 2013 pukul 11.45).
Anjum, S. (2012), “Business bankruptcy prediction models: A significant study of the Altman’s Z-score model”, Asian Journal of Management Research, Vol. 3, Issue: 1.
Arens, Alvin. A., Elder, Randal J., and Beasley, Mark. S. (2010). Auditing and Assurance Services an Integrated Approach. 13th edition. Pearson Education, Inc. Upper Saddle River, New Jersey; Prentice Hall.
Boone, J.P., Khurana, I. and K.K. Raman. (2008), “Audit tenure and the equity risk premium”, Journal of Accounting, Auditing, and Finance, Winter, pp. 115-40.
Byrnes, N. (2005). The Little Guys Doing Large Audits. Business Week, August 22, 2005. (http://www.businessweek.com/stories/2005-08-21/the-little-guys-doing-large-audits di unduh pada tanggal 26 November 2013 pukul 14.30)
Chi, W. and Huang, H. (2004), “Discretionary accruals, audit-firm tenure and audit-partner tenure: empirical evidence from Taiwan”, working paper, National Chengchi University, Taipei.
Dechow, P., and Skinner, D., (2000). Earnings management: reconciling the views of accounting academics, practitioners, and regulators. Accounting Horizons 14 (2), 235–250.
Dong Yu, M. (2007), The Effect of Big Four Office Size on Audit Quality, Wall Street Journal. ( https://mospace.umsystem. edu/xmlui/bitstream/handle/10355/4827/research.pdf?sequence=3, diunduh pada tanggal 3 Desember 2013 pukul 10.15).
Efferin,et al., (2008). Metode Penelitian Akuntansi : Mengungkap Fenomena dengan Pendekatan Kuantitatif dan Kualitatif. Yogyakarta: Graha Ilmu.
Fraser, Lyn M. & Aileen Ormiston, (2013). ”Understanding Financial Statements,” 10th edition, Pearson Education Inc., Upper Saddle River, NJ.
Jackson, B.A., Moldrich, M. and P. Roebuck. (2008), “mandatory audit firm rotation and audit quality”, Managerial Auditing Journal, Vol. 23 No. 5, pp. 420-437.
Jensen, M., and W.H. Meckling. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics 3, Hal. 305-360.
Kabir, M.H., Sharma, D., Md.A. Islam. and A.Salat. (2011). “Big 4 auditor affiliation and accruals quality in Bangladesh”, Managerial Auditing Journal, Vol.26 No.2 pp.161-181.
Kementerian Keuangan RI. Keputusan Menteri Keuangan Republik Indonesia. Nomor : 359/KMK.06/2003, Tentang Perubahan Atas Keputusan Menteri Keuangan Nomor 423/KMK.06/2002, tentang Jasa Akuntan Publik.
_____________________. Peraturan Menteri Keuangan Republik Indonesia, Nomor: 17/PMK.01/2008, tentang Jasa Akuntan Publik.
Myers, J.N., Myers, L.A. and Omer, T.C. (2003), “Exploring the term of the auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?”, The Accounting Review, Vol. 78, July, pp. 779-799.
Nugroho, B.A. (2005). Strategi Jitu Memilih Metode Statistik Penelitian dengan SPSS. Yogyakarta: C.V Andi Offset.
Sikka, P. (2009), “Financial crisis and the silence of the auditors”, Accounting, Organizations and Society 34, 868-873.
Siregar, S.V., Amarullah, F., Arie, W. and Viska, A. (2012). “Audit Tenure, Auditor Rotation, and Audit Quality: The Case of Indonesia”, Asian Journal of Business and Accounting, Vol. 5 (1), pp 55-74.
Published
2014-03-01
Section
Bidang Akuntansi (AK)
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