PENGARUH TINGKAT SIGNIFIKANSI KLIEN SERTA JANGKA WAKTU PERIKATAN TERHADAP AKRUAL DISKRESIONER DAN KEPUTUSAN AUDITOR MEMBERIKAN OPINI KELANGSUNGAN HIDUP ENTITAS STUDI EMPIRIS EMITEN BEI TAHUN 2004-2006

Authors

  • DWI MARTANI Senior Lecturer of Accounting Department Faculty of Economy Universitas Indonesia
  • S. Angga G Undergraduate student of Accounting Departmen Faculty of Economy Universitas Indonesia

Keywords:

Discretionary accrual, going concern opinion, client significance, audit tenure, logistic regression, discriminant analysis

Abstract

The  main objectives of this study is to examine the effects of client significance and audit tenure
on auditor reporting decision making which can be reflected by two audit process output,
discretionary accrual magnitude and going concern opinion. Research sample divided into  two
separated groups consist of  big 4  affiliated accounting firm and  non-big 4  affiliated accounting
firm. The comparison on how each group of accounting firm react to factor that might impaired
their reporting decision can better depict  characteristic between groups. Moreover, reaction
comparison can ultimately show any quality difference between segment of accounting firm

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Published

2018-07-19

Issue

Vol. 19 No. 2 (2017): Jurnal Keuangan dan Perbankan Perbanas

Section

Articles