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 (Unpublished)
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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 |
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