PENGARUH KUALITAS AUDIT TERHADAP RELEVANSI NILAILABA DAN NILAI BUKU

Santoso, Herlina and Harindahyani, Senny and Rudiawarni, Felizia Arni (2016) PENGARUH KUALITAS AUDIT TERHADAP RELEVANSI NILAILABA DAN NILAI BUKU. In: KONFERENSI REGIONAL AKUNTANSI (KRA) III TAHUN 2016 , 20-21 APRIL 2016, Jember. (Unpublished)

[img]
Preview
PDF (tes)
PENGARUH KUALITAS AUDIT TERHADAP.pdf

Download (82Kb) | Preview

Abstract

Value relevance shows the usefulness of accounting information for investors as a reference for investment decisions. The objective of this study is to examine the effect of audit quality on value relevance of earnings and book value. BIG 4 auditors and NON BIG 4 auditors are used as a proxy for audit quality. Hypothesis is tested using multiple linear regressions. Samples used in this research consist of 309 manufacturing firms listed on Indonesia Stock Exchange (IDX) in periods 2011 – 2014. The findings of this study reveals that earnings and book value equity for firms audited by BIG 4 auditors are more value relevant than those which are not.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: value relevance, audit quality, earnings, book value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Eko Setiawan 194014
Date Deposited: 17 Apr 2017 08:06
Last Modified: 17 Apr 2017 08:06
URI: http://repository.ubaya.ac.id/id/eprint/29591

Actions (login required)

View Item View Item