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…

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…