Open AccessPENGARUH KUALITAS AUDITOR TERHADAP KOEFISIEN RESPON LABA AKUNTANSI
Author(s) -
Barnbang Suryono
Publication year - 2017
Publication title -
ekuitas (jurnal ekonomi dan keuangan)
Language(s) - English
Resource type - Journals
eISSN - 2548-5024
pISSN - 1411-0393
DOI - 10.24034/j25485024.y2004.v8.i1.2011
Subject(s) - audit , accounting , business , quality audit , auditor independence , joint audit , internal audit
This study has purpo. e to test relation among auditor measure with earning response coefficient. Earning response coefficient as effect every unexpected earning dollar about share return. Earning report would have influence who more large for investor value concern of company while the numbers has been report more reflecting real economic value. This means great respon share increase as with information correct. Auditor who more precise may be will able to check are report appropriate with generally accepted accounting principle . Because that is make sense, if quality auditor has high perception by investor, so they will respond with very strong to suppressing earning where report.This study show that company earning response coefficient where audit by auditor has quality (auditor in two big group) more huge than with company earning response coefficient while audit by not two big group. This study also success prove that company earning response coefficient where audit by two big group influence with significant and positive responded by investor.