HUBUNGAN ANTARA RISIKO MANIPULASI EARNINGS DAN RISIKO CORPORATE GOVERNANCE DENGAN PERENCANAAN AUDIT





 


 

(Studi Empiris pada Auditor Se-Jawa)


 

Nurna Aziza

Universitas Bengkulu


 

H. Mohamad Nasir

Universitas Diponegoro Semarang


 

Daljono

Universitas Diponegoro Semarang


 


 

Abstract


 


 

The purposes of this study are to examine the relationship of earnings manipulation risk and corporate governance risk with auditors’ planning. These topics are rarely examined. The results of this research contribute for theory development, particularly for auditing and behavioral accounting; for auditor when make planning audit practice; and for organization’s (input) in decision making about rule that will be applied by its members.

The population in this study are auditors working in KAP (audit firm) in Java island. Questionnaires were sent to 613 members, with purposive sampling method. The response rate of the samples just 10.28 % (63/613*100%) was analyzed using regression method.

The result show that earnings manipulation risk, corporate governance risk, and interaction of earnings manipulation risk, corporate governance risk, and auditors’ planning not associated with audit planned . The future research is suggested to examine other variables, including: size and culture of audit firm, experience, and auditor knowledge on client.

Keywords: Earnings manipulation, earnings management, corporate governance, auditors’ planning and risk.

Jurnal Akuntansi Lainnya:  Penghentian Prematur Atas Prosedur Audit
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