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All Journal Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business
Bambang Hartadi
Faculty of Informatics Technology and Business UTY
Economics, Econometrics & Finance

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Does Auditor Tenure Reduce Audit Quality? Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang
Gadjah Mada International Journal of Business Vol 14, No 3 (2012): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.778 KB)

Abstract

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.       
GOING CONCERN OPINION IN PROVIDING INFORMATION FOR THE MARKETS Hartadi, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.116

Abstract

Audit opinion theoretically should be used as a good early warning by the investors. This istrue, especially, because the going concern opinion should provide the real company performancethan can be used by the market to predict the ability of company to keep their goingconcern operation. From such reasons, this study analyzes whether the going concern opinion(GCO), provides useful information about the value of the firm for other parties, especiallythe market. In this study, the samples were selected by using purposive samplingmethod of manufacturing companies in LQ45. In testing the hypothesis, the researcher usesmultiple linear regressions. In some cases, the results do not support previous studies. GoingConcern Opinion and Net Income do not affect the Market Value of Equity. Thus, it does notsupport the previous research findings. On the contrary, the Book Value of Equity andgrowth have significant effect on the Market Value of Equity, in which this supports the previousones.
The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation Junaidi, Junaidi; Hartadi, Bambang; Sajarwo Yurianto, Priyo; Nurdiono, Nurdiono
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 2 (2015): August - November 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i2.455

Abstract

This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirically. Auditors are demanded to execute their profession independently. To maintain their being independent, this profession is regulated in the Decree by the Minister of Finance No.17/PMK.01/2008 on public accountant service. It is mandatory for auditor rotation in that regulation and this is interesting to study more profoundly because in Indonesia this phenomenon of artificial rotation is found. Artificial auditor rotation indicates a condition in which, conceptually, there has been a change of the auditor but substantially the relationship between the auditor and the client is still going on. This research uses sample of companies listed in Indonesia Stock Exchange in 2002-2011, by purposive sampling technique. The analysis of the research was done using logistic regression. The results of the research show that auditor reputation affects auditor rotation. Yet, company’s financial condition and potential incentive economy do not affect auditor rotation. This research is expected to deepen the concept of audit quality, whereas in practice it is expected to provide inputs for regulating auditor rotation. Auditors are expected to show real auditor rotation.
Co-Authors Junaidi Junaidi Junaidi Nurdiono Nurdiono Sajarwo Yurianto, Priyo Setiyono Miharjo