INDEPENDENSI AUDITOR SETELAH PEMBERLAKUAN SARBANES-OXLEY ACT DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA (BEJ)
ABSTRACT: This paper examines
whether auditor independence after Sarbanase Oxley Act (SOA) affect audit
quality and earnings management at Jakarta Stock Exchange. Sarbanase Oxley
Act is the Act was triggered by the bankruptcies
and alleged audit failures involving Enron and WorldCom, that affect an auditor
independence. Using sample of 75 between
2000 to 2003, and logistic regression test and ordinary least square
regression, we find that auditor independence after Sarbanase Oxley Act (SOA)
affect audit quality and earnings management.
Keywords: auditor
independence, audit quality, earnings management
Penulis: Sri Astuti
Kode Jurnal: jpmanajemendd090076
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