Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis Jurnal Ekonomi dan Bisnis Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Stefani Lily Indarto
Fakultas Ekonomi Dan Bisnis, Universitas Katolik Soegijapranata
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi dan Keuangan

 1 
Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments? Sansaloni Butar-Butar; Stefani Lily Indarto Lily Indarto
Jurnal Akuntansi dan Keuangan Vol. 20 No. 1 (2018): MAY 2018
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.658 KB) | DOI: 10.9744/jak.20.1.1-12

Abstract

This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality, measured by earnings persistent, of firms operating in the complex and non-complex industry are different. The second step is to compare the absolute abnormal accruals of companies engaged in the complex industry with those from non-complex industry audited by non-specialist and specialists auditors. Results show: 1) earnings persistence of firms in complex industries are lower than those in non-complex industries. 2) absolute abnormal accruals of firms operating in complex industries are higher than those in non-complex industries regardless industry specialization. Overall, the results suggest that auditor industry expertise does not play a significant role in improving the quality of audited earnings in complex business environ­ment.
Co-Authors Cakranegara, Pandu Adi Laurencia, Lau Sylvia Melody Iskandar Muhammad Ilham Pakawaru Rosa De Lima Chendy Alfa Rosa De Lima Chendy Alfa, Rosa De Lima Sansaloni Butar Butar Sansaloni Butar-Butar SANSALONI BUTAR-BUTAR Sih Mirmaning Damar Endah Sulistiyo, Glenaydick Ezequiel Tanti Widia Nurdiani Triastuti, Margaretha Septiani Vany Terisia