PENGARUH LAMANYA PENUGASAN AUDIT KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT
| Main Author: | Lestari, Jenjang Sri |
|---|---|
| Format: | Article PeerReviewed Book |
| Terbitan: |
UAJY
, 2011
|
| Subjects: | |
| Online Access: |
http://e-journal.uajy.ac.id/10812/1/Kinerja-Jenjang.pdf http://e-journal.uajy.ac.id/10812/ |
Daftar Isi:
- This research investigates the realition between CPA firm tenure and earmings quality using discretionary accruals as proxy for earning quality. Our study is motivated by Kep Bapepam No: Kep-20/PM/2002 peraturan No VIII A2 no. 5 that stipulates 5 years CPA firm mandatory rotation. Regression result, controling for firm size, leverage and ROA, suggests that CPA firm tenure does not have any significant influence on earning quality. The implication of our study is that imposing mandatory limit on the duration of CPA firm-client relationship may not have any effects on earnings quality.