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Pengaruh Entrenchment Effect Terhadap Kualitas Audit Dan Peran Efektivitas Komite Audit

Author

Listed:
  • Herlina Tri Utami
  • Vera Diyanty

    (Universitas Indonesia
    Universitas Indonesia)

Abstract

Penelitian ini bertujuan untuk menginvestigasi negative entrenchment effect dari pengawasan shareholder pada kualitas audit dan peran efektifitas komite audit. Penelitian ini berpendapat bahwa potensi konflik keagenan disebabkan oleh negative entrenchment effect dari pengawasan shareholder mampu dalam mempengaruhi pemilihan kantor akuntan publik antara big four, second tier and third tier, yang akan mempengaruhi kualitas audit. Sampel dari penelitian ini yaitu perusahaan manufaktur yang terdaftar dalam Indonesian stock exchange dari tahun 2010- 2013. Penelitian ini memberikan bukti pengaruh positif antara negative entrenchment effect pada pemilihan sebuah kantor akuntan publik yang memiliki kualitas tinggi. Meningkatnya konflik keagenan disebabkan oleh negative entrenchment effect, probabilitas dari pemilihan sebuah kantor akuntan publik yang berkualitas tinggi juga meningkat. Sebagai tambahan, penelitian ini juga memberikan bukti bahwa efektifitas dari komite audit dapat melaksanakan manajemen untuk probabilitas pemilihan sebuah kualitas audit yang tinggi yang disebabkan oleh negative entrenchmet effect.

Suggested Citation

  • Herlina Tri Utami & Vera Diyanty, 2015. "Pengaruh Entrenchment Effect Terhadap Kualitas Audit Dan Peran Efektivitas Komite Audit," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(2), pages 137-152, Desember.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:137-152
    DOI: http://dx.doi.org/10.20885/jaai.vol19.iss2.art5
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