Peran Auditor Berkualitas Terhadap Tatakelola Perusahaan di Negara dengan Proteksi Investor Rendah: Studi di Indonesia
| Main Authors: | Kartinah, ., Nurim, Yavida |
|---|---|
| Format: | Proceeding PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://repository.wima.ac.id/983/1/AK002%20-%20Kartinah%20%26%20Yavida%20Nurim.pdf http://repository.wima.ac.id/983/ |
Daftar Isi:
- The aim of this study is to examine the effect of company’s performance to auditor quality and discretionary accruals as a proxy of audited quality. The investors rely on an independent auditor who has an obligation to assure that financial statement free from material misstatement. There is a controversial of the role of independent auditor, because the audited quality is influenced by the level of investor protection. The performance problem that faced by companies should encourage the auditor scrutinizes the clients, because the financial performance decreasing will attract their stakeholders. This study uses companies listed in IDX as research sample from 2006-2012. The result states that both big 4 and nonbig auditors tend to encourage the managements that face profitability problem to increase their earnings quality, although the auditors of big 4 do not encourage management such that in good performance and moreover the auditors’ clients of non-big 4 tend to increase the discretionary accruals. The empirical evidence can contribute to agency theory literature, because agency problem still become priority in corporate governance formulation.