Pengaruh Good Corporate Governance, Kualitas Auditor dan Opini Auditor Terhadap Persistensi Laba

PRAJITNO, INDAH PRATIWI (2019) Pengaruh Good Corporate Governance, Kualitas Auditor dan Opini Auditor Terhadap Persistensi Laba. Other thesis, UNIKA SOEGIJAPRANATA SEMARANG.

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12.60.0259 INDAH PRATIWI PRAJITNO (4.72)..pdf COVER.pdf

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12.60.0259 INDAH PRATIWI PRAJITNO (4.72)..pdf BAB I.pdf

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12.60.0259 INDAH PRATIWI PRAJITNO (4.72)..pdf BAB II.pdf
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12.60.0259 INDAH PRATIWI PRAJITNO (4.72)..pdf BAB III.pdf

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12.60.0259 INDAH PRATIWI PRAJITNO (4.72)..pdf BAB IV.pdf

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12.60.0259 INDAH PRATIWI PRAJITNO (4.72)..pdf DAPUS.pdf

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Abstract

This study analyzes the effect of good corporate governance, auditor quality and auditor opinion on earning persistence. This study reanalyzes the factors influence earning persistence by adding new variable: auditor opinion from Vichitsarawong and Pornupatham (2015). This study analyzes board commissioners independence, audit committee meeting, auditor quality, institutional ownership and auditor opinion to earnings persistence. This study adds three control variables: leverage, cash flow volatility and sales volatility. The sample are 1,201 public companies listed on the Indonesia Stock Exchange 2012-2016. The results are (1) Board commissioners independence, institutional ownership and auditor opinion have a positive effect to earnings persistence. (2) Audit committee meeting and auditor quality have no effect to earnings persistence. (3) For control variables: leverage, cash flow volatility and sales volatility have no effect to earnings persistence. Keywords: earning persistence, commissioners independence, audit committee meeting, auditor quality, institutional ownership, auditor opinion

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting > Auditing
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 01 Jul 2019 08:26
Last Modified: 01 Jul 2019 08:26
URI: http://repository.unika.ac.id/id/eprint/19273

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