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"Prior research had documented that The Big 4 auditors have higher audit qualitythan non-Big 4 auditors (Teoh and Wong 1993), and The Big 4 auditors with industryspecialization have higher audit quality than The Big 4 auditors without specialization(Balsam eta/. 2003; Knechel eta/. 2007; Behn et al. 2008; Romanus et al. 2008). Withthe sample of 139 firm years from manufacturing public companies listed in Bursa EfekIndonesia in the year 2005 and 2006, this study examines whether the public companiesaudited by The Big 4 auditors has higher earnings quality (measured by earningresponse coefficient) than the non-Big 4 auditors. This study also examines whether TheBig 4 auditors with industry specialization has higher earnings quality than The Big 4auditors without industry specialization. This study provides no evidence that there isan earnings quality difference between public companies audited by The Big 4 auditorsand non-Big 4 auditors, and between auditors with industry specialization and withoutspecialization. The additional tests on public companies audited by non-Big 4 auditorsprovide no evidence whether there is an association beflveen CAR and unexpectedearning (UER). Consistent with the main result, the sensitivity test on specializationmeasurement also give evidence that The Big 4 auditors are not differ from the non-Big4 auditors. This study provides some evidence, consistent with prior studies that themarket negatively reacts higher on the companies with negative unexpected earnings,and with higher leverage; and positively reacts higher on the high growth companiesaudited by The Big 4 auditors. This study leaves some ambiguous results regardingthe audit quality of auditors and earning quality of public companies in the contextof Indonesia, and provides some opportunities for further indepth research in theseareas."

"Penelitian ini bertujuan untuk menguji pengaruh tenure audit dan rotasi auditor terhadap kualitas audit, pengaruh ukuran Kantor Akuntan Publik (KAP) terhadap kualitas audit, serta pengaruh moderasi ukuran KAP terhadap hubungan tenure audit dan kualitas audit. Tenure audit dibedakan menjadi tenure KAP dan tenure audit partner (AP). Rotasi auditor dibedakan menjadi rotasi KAP dan rotasi audit partner (AP). Sampel penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2004 hingga 2011, kecuali perusahaan yang bergerak di industri keuangan. Kualitas audit dalam penelitian ini diukur dengan kualitas laba dengan menggunakan tingkat akrual diskresioner (Kasznik, 1999). Tenure KAP dan rotasi KAP terbukti tidak berpengaruh kuadratik terhadap kualitas audit. Tenure AP dan rotasi AP juga tidak terbukti memiliki hubungan kuadratik dengan kualitas audit. Ukuran KAP terbukti berpengaruh positif secara langsung terhadap kualitas audit. Ditemukan pula bahwa pengaruh ukuran KAP memoderasi hubungan antara tenure AP dan kualitas audit. Akan tetapi, tidak ditemukan adanya pengaruh ukuran KAP dalam memoderasi hubungan antara tenure KAP dan kualitas audit. Hasil penelitian ini mengindikasikan perlunya pengkajian lebih lanjut terkait efektivitas peraturan yang membatasi tenure audit.

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This research aims to examine the effect of audit tenure and auditor rotation on audit quality, the effect of audit firm size on audit quality, and the moderating effect of audit firm size on the relationship between audit tenure and audit quality. Audit tenure refers to audit firm tenure and audit partner tenure. Auditor rotation refers to audit firm rotation and audit partner rotation. The research samples are public companies that are listed in Indonesia Stock Exchange during 2004-2011 periods exclude the companies in financial industry. Audit quality?s proxy is earnings quality which is measured by the level of discretionary accrual (Kasznik, 1999). This research finds that audit firm tenure and audit firm rotation have no effect on audit quality. Audit partner tenure and audit partner rotation also have no effect on audit quality. There is a positive of audit firm size on audit quality. But, the evidences that support the moderating effect of audit firm size on the relationship between audit firm tenure and audit quality are insufficient. In the other hand, moderating effect of audit firm size on the relationship between audit partner tenure and audit quality shows that the engagement with Big X auditor will give a positive impact on audit quality. The results of this research show that the regulation that limits the audit tenure is a subject of further evaluation."

"Tesis ini membahas pengaruh ukuran Kantor Akuntan Publik (KAP) dan penerapan Sistem Pengendalian Mutu (SPM) terhadap kualitas audit. Penelitian ini adalah penelitian deskriptif analitis, dengan melakukan survei menggunakan kuesioner dan wawancara untuk mengumpulkan data dan informasi dari responden. Kesimpulan dari hasil penelitian ini adalah : 1) ukuran KAP dan penerapan SPM memiliki hubungan yang positif dan signifikan; 2) ukuran K.AP berpengaruh signifikan terhadap kualitas audit; 3) penerapan SPM berpengaruh signifikan terhadap kualitas audit; dan 4) ukuran KAP dan penerapan SPM secara simultan berhubungan signifikan terhadap kualitas audit.

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The focus of this study is public accounting firm size and implementation of quality control system. and how they affect audit quality. This is an analytical descriptive research, by survey method using questionnaires to collect prime data and information from respondents. The result of hypothesis test shows that 1) public accounting firm size positively and significantly related to implementation of quality control system; 2) public accounting firm size influences the audit quality significantly; 3) implementation of quality control system influences the audit quality significantly; 4) public accounting firm together with implementation of quality control system as a whole has a significant influence to audit quality.

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"Penelitian menganalisis pengaruh auditor relationship yang diukur dengan hubungan person-to-person, audit firm dan client firm dan rotasi audit terhadap kualitas audit yang diukur dengan abnormal working capital accrual. Hasil menunjukkan hubungan person-to-person berpengaruh singnifikan negatif terhadap abnormal working capital accrual. Mengartikan bahwa semakin lama hubungan antara person-to-person maka akan menurunkan abnormal working capital accrual dan meningkatkan kualitas audit. Variabel hubungan audit firm- client firm dan rotasi audit tidak berpengaruh terhadap abnormal working capital accrual. Sedangkan variabel ukuran perusahaan, pertumbuhan perusahaan, profitabilitas dan cash flow from operating berpengaruh terhadap abnormal working capital accrual.

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The study analyzed the influence of auditor relationship measured by person-to- person relationship, firm audit and client firm and audit rotation on audit quality as measured by abnormal working capital accrual. The result shows that the person-to-person relationship has a significant negative effect on the abnormal working capital accrual. Understanding that the longer relationship between person-to-person will decrease abnormal working capital accrual and improve audit quality. The firm-client firm audit audit and audit rotation variables do not affect the abnormal working capital accrual. While variable size, growth, profitability and cash flow from operating are influence on abnormal working capital accrual."

"This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval of sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number of questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance."

"The purpose of this research is to analyze whether the persuasiveness of client preferences and audit experiences have effect toward the auditors judgement in evaluating audit evidences both partially and simultaneously. Survey in this study is applied on 62 auditors who work at public accounting firms in Bandung by using a multiple linier regression analysis. The result indicates that the persuasiveness of client preferences and audit experiences have a significant positive effect to the auditors judgement in evaluating audit evidences both partially and simultaneously. The future research is suggested to examine other variables, such as: task complexity, gender, and conflicting foe with extended research subject. Beside that, the future research is suggested to develop an experimental method so that the respondent behavior differences for each task can appear clearly."

"ABSTRAKSkripsi ini bertujuan untuk meneliti pengaruh dari variabel usia, level, ukuran KAP, serta tekanan sosial terhadap auditor judgment. Penelitian dilakukan dengan menggunakan instrumen berupa kuesioner yang disebarkan ke KAP yang berlokasi di Jakarta dengan total responden 58 orang. Analisis regresi digunakan untuk menguji hipotesis dalam penelitian ini. Dari hasil pengolahan data diperoleh kesimpulan bahwa variabel usia, ukuran KAP berpengaruh positif terhadap auditor judgment, sedangkan variabel level dan tekanan sosial mempunyai pengaruh negatif terhadap auditor judgment. Selain itu pengalaman sebagai variabel kontrol tidak terbukti mempunyai engaruh terhadap auditor judgment.

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ABSTRACTThis paper aims to examine the effect of variabel age, level, KAP size, and social pressure on auditor judgment. The study was conducted by using instrument such as questioner that is distributed to KAP located in Jakarta with total respondent of 58 auditor. Regression analysis is used to examine the hypothesis in this research. From data processing result, it is concluded that the age and KAP size variable has a positive effect on auditor judgment, while level and social pressure has a negative influence on auditor judgment."

"ABSTRAKPenelitian ini bertujuan untuk melihat pengaruh kualitas informasi akuntansi dan auditor spesialisasi pada efisiensi investasi perusahaan. Penelitian ini juga meneliti efek moderasi spesialisasi auditor dalam mempengaruhi informasi akuntansikualitas dan efisiensi investasi. Penelitian ini menggunakan regresi data panel dan sampel adalah perusahaan manufaktur yang terdaftar di BEI untuk periode 2012 hingga 2017. TheHasil penelitian ini menunjukkan bahwa kualitas informasi akuntansi tidak signifikan berpengaruh pada efisiensi investasi dan spesialisasi auditor berpengaruh positif signifikanberpengaruh pada efisiensi investasi. Penelitian ini menghasilkan moderasi auditor spesialisasi memiliki pengaruh yang tidak signifikan meningkatkan pengaruh akuntansikualitas informasi tentang efisiensi investasi. Implikasi dari penelitian ini adalah kualitas informasi akuntansi tidak cukup efektif untuk meningkatkan investasi efisiensi dan spesialisasi auditor dapat memberikan informasi yang memadai untuk mempengaruhi efisiensi investasi.

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ABSTRACTThis study aims to look at the effect of the quality of accounting and auditor information specializes in the efficiency of corporate investment. This research also examines the moderating effect of auditor specialization in influencing accounting information investment quality and efficiency. This study uses panel data regression and The sample is a manufacturing company listed on the IDX for the period 2012 to 2017. The The results of this study indicate that the quality of accounting information is not significant effect on investment efficiency and auditor specialization significantly positive effect effect on investment efficiency. This research resulted in auditor moderation specialization has an insignificant effect increasing accounting influence quality of information about investment efficiency. The implications of this research arethe quality of accounting information is not effective enough to increase investment the efficiency and specialization of the auditor can provide sufficient information to influenceinvestment efficiency."

"ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh kompetensi direktur keuangan, komite audit, serta kualitas auditor eksternal terhadap minimalisasi praktik manajemen laba di Indonesia. Mekanisme pengendalian dan pengawasan pelaporan perusahaan diduga akan mamberikan pengaruh negatif terhadap praktik manajemen laba perusahaan. Efektivitas mekanisme pengendalian dan pengawasan pelaporan perusahaan diproksi melalui kompetensi direktur keuangan, kompetensi komite audit, serta kualitas auditor eksternal berdasarkan kategorisasi KAP Big-Four. Sedangkan, manajemen laba diproksi melalui akrual diskresioner yang berasal dari aktivitas diskresi manajemen perusahaan. Penelitian ini juga menggunakan ukuran perusahaan dan tingkat leverage sebagai variabel kontrol. Metode analisis yang digunakan yaitu analisis regresi berganda, uji asumsi klasik, F-test, dan t-test, serta menggunakan data empiris perusahaan di Bursa Efek Indonesia sebanyak 371 perusahaan selama tahun 2014-2015. Berdasarkan hasil penelitian ini, latar belakang pendidikan dan sertifikasi profesional yang dimiliki oleh direktur keuangan memberikan pengaruh negatih namun tidak signifikan terhadap manajemen laba, namun pengalaman kerja direktur keuangan memberikan pengaruh positif dan signifikan terhadap manajemen laba. Latar belakang pendidikan, pengalaman kerja, dan sertifikasi profesional anggota komite audit mampu memberikan pengaruh negatif terhadap manajemen laba, namun hanya sertifikasi profesional saja yang memberikan pengaruh signifikan. Ukuran perusahaan memberikan pengaruh negatif terhadap manajemen laba, sedangkan variabel kualitas auditor eksternal dan tingkat leverage memberikan pengaruh positif terhadap praktik manajemen laba.

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ABSTRACTThis research is conducted to test the effectivity analysis of controlling and monitoring mechanism of corporate 39 s reporting to minimize earning management practice in Indonesia. The controlling and monitoring mechanism of corporate 39 s reporting is expected to negatively influence corporate 39 s earnings management practices. The effectiveness of the corporate 39 s controlling and monitoring mechanisms is proxied by the competence of chief financial officer, the competence of audit committee, and the quality of external auditor. Beside, earnings management is proxied by discretionary accruals derived from discretionary corporate management activities. This study also uses firm size and leverage level as control variables. The analytical methods used in this research are multiple regression analysis, classical assumption test, F test, and t test, with empirical data of companies listed in Bursa Efek Indonesia for 2014 2015 with number 371 companies. Based on the results of this study, it can be concluded that educational background and professional certificate owned by chief financial officer may reduce and give negative impact to earnings management, instead working experience by chief financial officer may increase probability by giving positive impact to earnings management. Educational background, working experience, and professional certificate owned by audit committee may reduce the chance of earnings management. Firm size may give a decreasing movement to earnings management, while quality of external auditor and leverage doesn rsquo t give negative impact to earnings management."

"Penelitian ini ditujukan untuk menguji pengaruh Audit Tenure dan Auditor Spesialis Terhadap Informasi Asimetri. Penelitian ini menggunakan sebanyak 274 observasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada rentang waktu 2009-2011. Dalam penelitian ini mendapatkan kesimpulan bahwa terdapat adanya u-shaped atau hubungan kuadratik pada tenure audit terhadap informasi asimetri. Hal ini dapat dilihat dengan dengan menurunnya nilai bid-ask spread pada tahun-tahun awal perikatan audit seiring akan semakin bertambahnya tenure. Hal ini terjadi dikarenakan pengetahuan dan pengalaman auditor akan semakin meningkat seiring dengan bertambahnya tenure audit. Namun, sampai pada titik optimum tertentu, nilai bid-ask spread akan kembali meningkat. Hal ini dikarenakan seiring dengan bertambah panjangnya tenure audit, kekhawatiran pasar akan menurunya independensi dan objektivitas auditor seiring dengan bertambahnya tenure sehingga akan meningkatkan kembali nilai bid-ask spread (Almutairi, 2009). Selain itu, dalam penelitian ini diperoleh hasil yakni auditor spesialis terbukti dapat menurunkan tingkat informasi asimetri, yang diukur dengan bid-ask spread, yang terjadi pada perusahaan. (Almutairi, 2009).

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This purpose of this research is to examine the effect of Audit Tenure and Auditor Specialist to Information Asymmetry. This study uses a total of 274 observations of manufacturing firms listed on the Indonesia Stock Exchange in the period 2009 to 2011. The conclusion of this research is that there is a u-shaped or quadratic relationship in the audit tenure to information asymmetry. It can be seen by the declining value of the bid-ask spread in the early years of the audit engagement as will the increasing tenure. This happens because of the knowledge and experience of auditors will increase along with the increase in audit tenure. However, until at a certain optimum point, the bid-ask spread will increase. This happens because market fears that longer tenure will decline in the independence and objectivity of auditor so will increase the value of the bid-ask spread (Almutairi, 2009). In addition, the results obtained in this study that a specialist auditor is proven to reduce the level of information asymmetry, as measured by bid-ask spread, which occurs in the company (Almutairi, 2009)."