(Studi Empiris pada Auditor Se-Jawa)
Nurna Aziza
Universitas Bengkulu
H. Mohamad Nasir
Universitas Diponegoro Semarang
Daljono
Universitas Diponegoro Semarang
ABSTRACT
The purposes of this study are to examine the relationship of earnings manipulation risk and corporate governance risk with auditors’ planning. These topics are rarely examined. The results of this research contribute for theory development, particularly for auditing and behavioral accounting; for auditor when make planning audit practice; and for organization’s (input) in decision making about rule that will be applied by its members.
The population in this study are auditors working in KAP (audit firm) in Java island. Questionnaires were sent to 613 members, with purposive sampling method. The response rate of the samples just 10.28 % (63/613*100%) was analyzed using regression method.
The result show that earnings manipulation risk, corporate governance risk, and interaction of earnings manipulation risk, corporate governance risk, and auditors’ planning not associated with audit planned . The future research is suggested to examine other variables, including: size and culture of audit firm, experience, and auditor knowledge on client.
Keywords: Earnings manipulation, earnings management, corporate governance, auditors’ planning and risk.
Nurna Aziza
Universitas Bengkulu
H. Mohamad Nasir
Universitas Diponegoro Semarang
Daljono
Universitas Diponegoro Semarang
ABSTRACT
The purposes of this study are to examine the relationship of earnings manipulation risk and corporate governance risk with auditors’ planning. These topics are rarely examined. The results of this research contribute for theory development, particularly for auditing and behavioral accounting; for auditor when make planning audit practice; and for organization’s (input) in decision making about rule that will be applied by its members.
The population in this study are auditors working in KAP (audit firm) in Java island. Questionnaires were sent to 613 members, with purposive sampling method. The response rate of the samples just 10.28 % (63/613*100%) was analyzed using regression method.
The result show that earnings manipulation risk, corporate governance risk, and interaction of earnings manipulation risk, corporate governance risk, and auditors’ planning not associated with audit planned . The future research is suggested to examine other variables, including: size and culture of audit firm, experience, and auditor knowledge on client.
Keywords: Earnings manipulation, earnings management, corporate governance, auditors’ planning and risk.
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