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All Journal Jurnal Akuntansi Multiparadigma The Indonesian Journal of Accounting Research
GRAHITA CHANDRARIN
Universitas Merdeka
Economics, Econometrics & Finance

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Auditor Tenure and Audit Quality: Evidence of Mandatory Auditor Rotation in Indonesia AGUS FREDY MARADONA; SUTRISNO SUTRISNO; GRAHITA CHANDRARIN
The Indonesian Journal of Accounting Research Vol 13, No 2 (2010): IJAR May 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.220

Abstract

The main objective of this research is to investigate the effect of auditor tenure, both in the audit-firm tenure dimension and in the audit-partner tenure dimension, on audit quality. Debate over auditor rotation has been recurring recently, especially when this requirement is included in the proposed public accountant act. Our study is meant to provide empirical evidence for the debate surrounding the auditor rotation requirements in Indonesia. In this study, we identify the length of auditor tenure from the signature of audit-partner in charge on the independent auditor report. We are able to do so since unlike the U.S., the independent auditor reports in Indonesia expose name and signature of the audit-partner in charge. Using modified Jones model of discretionary accruals as our measure of audit quality, we test our hypothesis on our sample of 1,100 firm-year observations from 212 companies for the period of 1995 to 2001. We find that: (1) audit-firm tenure positively affects audit quality; (2) audit-partner tenure does not affect audit quality; and (3) there is an incremental positive effect of audit-firm tenure on audit quality which cannot be explained by audit-partner tenure. Our results suggest that there is an increase in audit quality along with an increase in audit-firm tenure. However, it also suggests that the results of this research do not support the mandatory audit-firm rotation required by the Indonesian government.
KONSEP HARGA JUAL KEJUJURAN: MERAIH KEUNTUNGAN MENGGAPAI KEMASLAHATAN Alimuddin Alimuddin; Iwan Triyuwono; Gugus Irianto; Grahita Chandrarin
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.685 KB) | DOI: 10.18202/jamal.2011.04.7111

Abstract

Honesty Based Selling Price Concept: Achieving Gain Reaching Goodness. This article aims to reconstruct honesty-based selling price concept in Islam. The research involved owners and management of YDT, Kopontren DT in Bandung, Charni’s Productions in Yogyakarta, as well as Kedai Assalamu’alaikum and Bismillah Restaurant in Malang. Analysis was conducted by using bayani, burhani and irfani epistemology. Honesty-based selling price concept could be classified as cost-plus pricing consistency, conditioned market mechanism, and balanced/equibrium market mechanism according to bayani, burhani and irfani epistemology respectively. Generally, honesty-based selling price concept in Islam is consistency market mechanism which is the determination of price at the very beginning until the complete consumption of products.  Konsep Harga Jual Kejujuran: Meraih Keuntungan Menggapai Kemaslahatan. Makalah ini bertujuan menyusun konsep harga jual berbasis nilai kejujuran dalam Islam. Penelitian dilakukan pada pemilik dan manajemen YDT dan Kopontren DT di Bandung, Charni’s Productions di Yogyakarta, serta Kedai Assalamu’alaikum dan rumah makan Bismillah di Malang. Analisis dilakukan dengan menggunakan epistemologi bayani, burhani, dan irfani. Konsep harga jual berbasis nilai kejujuran dapat diklasifikasikan menjadi consistency cost-plus pricing, mekanisme pasar bersyarat serta mekanisme pasar keseimbangan dari epistemologi bayani, burhani dan irfani. Secara umum konsep harga jual berbasis nilai kejujuran di dalam Islam adalah consistency market mechanism, yaitu suatu konsep penetapan harga jual secara konsisten melalui mekanisme pasar sejak dari awal penetapan harganya hingga produk tersebut habis terjual.
Co-Authors Agus Fredy Maradona Alimuddin Alimuddin Gugus Irianto Iwan Triyuwono SUTRISNO