CD Skripsi

Pengaruh Rotasi Kap Mandatory Dan Voluntary Terhadap Kualitas Audit Dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Pada Perusahaan Non Keuangan Yang Listing Di Bursa Efek Indonesia Tahun 2012-2014

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This study aimed to determine the effect of mandatory and voluntary audit firm rotation toward audit quality with audit institutional ownership as moderating variable.This study uses sampel of 60 non financial company listed on the Indonesia Stock Exchange in the period 2012-2014. In this study, audit quality is measured by the level of discrecionery accrual that estimated by Kothari model (2005).Mandatory and voluntary audit firm rotation is not proven to have an impact onaudit quality. Institutional ownership not proven to moderate the relationship between mandatory and voluntary Audit Firm Rotation againts Audit Quality, but institutional ownersship proven to have impact on relationship between voluntary audit firmrotation and audit quality.
Keyword : Mandatory Audit Firm Rotation, Voluntary Adit Firm Rotation, Audit Quality, and Institutional Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0352)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xi, 76 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0352)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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