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dc.contributor.authorIvada, Elvia
dc.contributor.authorBawono, Andy Dwi Bayu
dc.date.accessioned2013-01-31T05:22:09Z
dc.date.available2013-01-31T05:22:09Z
dc.date.issued2009-10
dc.identifier.citationBauer R, Guenster N and Otten R. 2004. Empirical evidence on corporate governance in Europe: The effect on stock returns, firm value and performance Journal of Asset Management Vol. 5, 2, 91–104 Arifin. 2005. Peran Akuntan dalam menegakkan Prinsip Good Corporate Governance (Tinjauan perspektif Agency Theory), Pidato pengukuhan guru besar, BP Undip Ballesta JPS and Garcia-Meca E, 2005. Audit Qualifications and Corporate Governance in Spanish Listed Firm, Managerial Auditing Journal, Vol. 20 No. 7, 725-738 Caramanis, Constantinos and Spathis, Charalambos. 2006. Auditee and audit firm characteristics as determinants of audit qualifications Evidence from the Athens stock exchange, Managerial Auditing Journal, Vol. 21 No. 9, 2006, pp. 905-920 Fajari AA, 2005, “Good Corporate Governance", Sebuah Keharusan, Kompas April 2005 Farrugia Konrad J and Baldacchino Peter J, Qualified audit opinions in Malta, Managerial Auditing Journal, Vol. 20 No. 8, 2005pp. 823-843 Frankforter, Steven A, James H. Davis, David A. Vollrath, Vanessa Hill, Determinants of Governance Structure among Companies: A Test of Agency Theory Predictions, International Joumal of Management Vol. 24 No. 3 September 2007 Gaganis C and Pasiouras F. 2007. A multivariate analysis of the determinants of auditors’ opinions on Asian banks, Managerial Auditing Journal. Vol. 22 No. 3, pp. 268-287 Herawaty V, 2008, Jornal Akuntansi dan Keuangan, , VOL. 10, NO. 2, NOVEMBER 2008: 97- 108 Herwidayatmo, 2000, Implementasi Good Corporate Governance untuk perusahaan publik Indonesia, Usahawan No. 10 Th XXIX, Oktober Hua LG, 1996, Audit Qualification: what Does It Mean? Singapore Management Review, 78-80 Hudaib, M and Cooke T.E, 2005, The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching, Journal of Business Finance&Accounting, 32(9) & (10), 1703-1739 Husnan, S. 2007. Corporate Governance di Indonesia, Pengamatan Terhadap Sektor Korporat dan Keuangan, http://matakuliah.files.wordpress.com/2007/09/perekin-2.pdf Keasey, K., Watson, R. and Wynarczyk, P. (1988), “The Small Company Audit Qualification: A Preliminary Investigation”, Accounting and Business Research, Vol. 18 No. 72, pp. 323-33. 48 Loudder ML. Khurana IK, Sawyers R, Cordery C, Johnson C, Lowe J, and Wunderle R. 1992. The Information Content of Audit Qualiflcations. Auditing: A Joumal of Practice & Theory.Vol. 11, No. 1. 69-82 Nur Indrianto dan Bambang Supomo. 2002. “Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen”. Edisi Pertama. Penerbit BPFE. Yogyakarta. Parker S, Peters GF, Turetsky H.F. 2005. Corporate Governance Factors and Auditor Going Concern Assessment, Review of Accounting and Finance, Vol 4, 5-29 Piot, C. (2001), “Agency Costs and Audit Quality: Evidence from France”, The European Accounting Review, Vol. 10 No. 3, pp. 461-99. Pucheta-Martinez, Maria C dan de Fuentes, Cristina, The Impact of Audit Committee Characteristics on the Enhancement of the Quality of Financial Reporting: an Empirical study in theSpanish Context, Corporate Governance, Vol 15 Number 6, 1394-1412 Pratolo S, 2007, Good Corporate Governance dan Kinerja BUMN di Indonesia: aspek Audit Manajamen dan Pengendalian Intern sebagai Variabel Eksogen serta Tinjauannya pada jenis Perusahaan, SNA X Rahman, Rashidah Abdul dan Fairuzana Haneem Mohamed Ali, Board, audit committee, culture and earnings management:Malaysian evidence; Managerial Auditing Journal,Vol. 21 No. 7, 2006, pp. 783-804 Rezaee Z, Olibe K.O and Minmier G, Improving Corporate Governance: the Role of Audit Committee Disclosure, Managerial Auditing Journal, 2003, 530-537 Sari, Novita, Pengaruh Struktur Corporate Governance terhadap Kualifikasi dalam Laporan Audit pada Perusahaan yang Terdaftar di Bursa Efek Jakarta, Thesis tidak dipublikasikan, Magister Sains Akuntansi Undip, 2008 Shin-Ping, Lee dan Tsung-Hsien, Chuang, The determinants of corporate performance A viewpoint from insider ownership and institutional ownership, Managerial Auditing Journal, Vol. 24 No. 3, 2009 pp. 233-247 Sulistyanto dan Wibisono. 2003. Good Corporate Governance: Berhasilkah Diterapkan di Indonesia?, Jurnal Widya Warta, No.2 Tahun XXVI/Juli 2003, Turley S and Zaman M. 2007. Audit committee effectiveness: informal processes and behavioural effectsAccounting, Auditing & Accountability Journal, Vol. 20 No. 5, pp. 765-788 Vanasco, Rocco R, The Audit Committee: An International Perspective, Managerial Auditing Journal, Vol. 9 No. 8, 1994, pp. 18-42en_US
dc.identifier.urihttp://hdl.handle.net/11617/2625
dc.description.abstractThis study aims is to test the impact of corporate governance structure to the audit qualification. Corporate Governance structures being tested in this study are block or majority ownership, insider ownership, board of director independency and audit committee. To avoid bias, this study also propose four control variables. They are known as financial or accounting measures, which are size of company, leverage as a proxy of risk,profitability and liquidity. Moreover, the audit qualification is a representation of auditor opinion for the qualified opinion. Data used in this study are secondary data from the IDX datas which consist of all companies unless financial company from the time 2003 untill 2005. Total data used are 120 companies. Using logistic regression, we found that all governance structure do not have significant impact to the audit qualification. However, for yhe control variabel we found that only liquidity has a significant negative impact to the qualifieden_US
dc.description.sponsorshipDosen Muda 2009en_US
dc.publisherlppmumsen_US
dc.subjectcorporate governanceen_US
dc.subjectmajority ownershipen_US
dc.subjectinsider ownershipen_US
dc.subjectboard of director independency and audit committee.en_US
dc.titlePENGARUH CORPORATE GOVERNANCE TERHADAP KUALIFIKASI AUDITen_US
dc.typeThesisen_US


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