RIZQI MEI ARFIAN, RIZQI MEI ARFIAN (2019) Pengaruh Tenaga Kerja dan Mesin terhadap Produksi Olahan Kayu PT. Sumber Mas Indah Plywood Tahun 2008-2017. [Undergraduate thesis]
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Abstract
With the release of Peraturan OJK Nomor 13/POJK.03/2017 that regulates the auditor rotation, the effectiveness of auditor rotation remains unclear. The focus of this study is to investigate the effect of accounting firm’s and partner audit tenure and rotation on audit quality. Study uses positivist and quantitative approach. Study uses 2012-2017 data from Consumer Goods Sector in Indonesia Stock Exchange and adopts Jones models to calculate discretionary accrual as proxy for audit quality. The study finds that there is no significant impact of audit firm and partner’s tenure and rotation to audit quality. Therefore the study expects to be useful for further consideration of auditor rotation regulation in Indonesia.
| Item Type: | Undergraduate thesis |
|---|---|
| Uncontrolled Keywords: | audit tenure, audit rotation, audit quality, discretionary accrual, Jones model |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Academic Department > Department of MKU |
| Depositing User: | Masyhur 196042 |
| Date Deposited: | 19 Jul 2019 01:26 |
| Last Modified: | 19 Jul 2019 01:26 |
| URI: | http://repository.ubaya.ac.id/id/eprint/35127 |
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