文章基本信息

标题：Effect of Audit Quality on Earnings Quality: Evidence From Indonesia Stock Exchange
本地全文：下载
作者：Sumiadji . ; Grahita Chandrarin ; Edi Subiyantoro 等
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2018
卷号：10
期号：1
页码：86
DOI：10.5430/ijfr.v10n1p86
语种：English
出版社：Sciedu Press
摘要：This research was conducted to test the effect of audit quality on earnings quality. Its observed data consisted of 116 annual data of manufacturing companies listed in the Indonesia Stock Exchange within 2011-2014. The proxies of audit quality are auditor size, audit tenure and audit specialization. The earnings quality was formed from the attributes of accrual quality, persistence, predictability, and income smoothing. The analysis techniques for this research involved (1) an confirmatory factor analysis to form the earnings quality and (2) multiple regression analysis to test the effect of the auditor size, audit tenure and audit specialization on earnings quality. Analysis results showed that earnings quality is formed by the attributes of persistence and predictability. Research results showed that auditor size and audit tenure have effect on earning quality, while audit specialization do not.