文章基本信息

标题：THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA
其他标题：PENGARUH KARAKTERISTIK KUALITAS AUDITOR TERHADAP RATING OBLIGASI: PENGUJIAN “INFORMATION ROLE” AUDITOR DI INDONESIA
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作者：Sri Wahyuni ; Sri Wahyuni
期刊名称：Journal of Economics, Business & Accountancy
印刷版ISSN：2087-3735
电子版ISSN：2088-785X
出版年度：2013
卷号：16
期号：1
页码：171-186
DOI：10.14414/jebav.v16i1.133
语种：English
出版社：Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
摘要：Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010. The results ofthis research find that auditor quality characteristics, auditor size and industry specialistauditor has a positive significant affect to bond rating, but auditor tenure not significant. Thecontrolled variables as firm size, profitability, coverage, firm age, maturity, and bond sizeand bank debt are factored into firms bond rating by credit rating agencies. Overall, ourresult suggests that trough their role of providing information, auditor quality (size and specialistindustry) are important factors for the market participants.
其他摘要：Pengukuran rating obligasi (bond rating) pada perusahaan sangat penting bagi bisnis saat ini. Kualitas auditor dalam hal ini dianggap sebagai faktor penting. Oleh sebab itu, sangat lah penting jika kita meneliti pengaruh kualitas auditor pada bond rating
关键词：Auditor Quality; Bond Rating; Role of Auditor Information
其他关键词：Kualitas Auditor; Peringkat Obligasi; Peran Informasi Auditor