Manajemen Laba Riil dan Berbasis Akrual: Dapatkah Auditor yang Berkualitas Mendeteksinya

[wpfilebase tag=file path=’sna13/AUD – SNA 13/AUD_14.pdf’] MANAJEMEN LABA RIIL DAN BERBASIS AKRUAL: DAPATKAH AUDITOR YANG BERKUALITAS MENDETEKSINYA? Dwi Ratmono Universitas Diponegoro [Jurnal Audit – SNA 13] Abstract This study examines whether management of public companies in Indonesia engage real earnings management to meet earnings benchmarks. This paper documents evidence consistent with real activities manipulation around … Baca Selengkapnya

Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia

[wpfilebase tag=file id=99] Pengaruh Tenur Kantor Akuntan Publik (KAP) dan Reputasi KAP terhadap Kualitas Audit : Kasus Rotasi Wajib Auditor di Indonesia Efraim Ferdinan Giri (Dosen STIE YKPN Yogyakarta) [Jurnal Audit – SNA 13] ABSTRACT Finance Minister of Indonesia Republic has issued regulations governing the compulsory rotation of firms and auditors since 2003. The climax … Baca Selengkapnya