PENGARUH UKURAN KP, SPESIALISASI AUDITOR, DAN KOMITE AUDIT TERHADAP KUALITAS LABA PERUSAHAAN PADA INDEKS SAHAM LQ-45 DI BEI

Shendy, Shendy (2012) PENGARUH UKURAN KP, SPESIALISASI AUDITOR, DAN KOMITE AUDIT TERHADAP KUALITAS LABA PERUSAHAAN PADA INDEKS SAHAM LQ-45 DI BEI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Shendy, 2011; The Influence of Audit Firm Size, Auditor Specialization, and the Audit Committee Against the Quality of Corporate Profit in the Stock Index BEI LQ45. Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. This study aims to determine the influence of the audit firm size, specializes auditors, and audit committees on earnings quality either simultaneously or partially. Audit firm size and specialization of auditors as a proxy of audit quality has a relationship with the quality of financial reporting, including quality of earnings. Audit committees as a factor the company's internal oversight of financial reporting by management also have roles affect the quality of earnings. Factors tested in this study is the size of the Firm, specializes auditors and the audit committee as an independent variable while the quality of earnings as the dependent variable is diproksikan with earnings response coefficient (ERC). This study sample consisted of 18 companies registered as LQ-45 index stocks in the Indonesia Stock Exchange (IDX) and submit financial statements to Bapepam in the period 2009-2010. Year period was chosen in addition to continuing previous research period in order to obtain more actual data and avoid a crisis in 2008. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level of 5%. The results of simultaneous hypothesis testing showed that the three independent variables ie the audit firm size, specializes auditors and audit committees affect the quality of earnings. Meanwhile, the partial results indicate specialization of auditors and audit committees are affecting the quality of earnings. However, no evidence that audit firm size affects the quality of earnings.

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