Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Any Dewi
Fakultas Ekonomi Universitas Merdeka Malang
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH TINGKAT KONSERVATISME PELAPORAN KEUANGAN PADA KEADAAN SEBELUM ROTASI AUDIT (PRE-ROTATION) DAN SETELAH ROTASI AUDIT (POST-ROTATION) DENGAN DISKRESIONER MODEL JONES Any Dewi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 2 No 3 (2016): Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this research, Researcher investigated the changes in managerial discretion over financial reporting following the Audit Rotation KMK No. 243/06/2002. We documented that an increasing in conservatism in financial reporting is followed by Audit Rotation and the result is require for Public Accountant and Public Accountant Office (PAO) to limit audit tenure. First, researcher found that forms report lower discretionary accruals after audit rotation than in period preceding audit rotation. Second, the researcher was made additional investigation for sure, and the result says similar that firms reported lower discretionary accruals after audit rotation.These result are obtained with measurement using regression analysis and independent sample t-test statistic. The formula is adopted from discretionary accruals Jones Model and Modified Jones Model. The Empirical evidence is supported decision from the goverment to require mandatory audit rotation KMK no. 243/06/2002.
Co-Authors