Pengaruh Kualitas Audit Terhadap Relevansi Nilailaba Dan Nilai Buku (original) (raw)
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European Journal of Business and Management, 2018
This article discusses the results of the study, which consists of three research models. The first research model examines the effect of audit quality on earnings quality. The second research model examines the effect of earnings quality and audit quality on the accuracy of stock price predictions. The third research model, examines the indirect effect of audit quality on the accuracy of stock price predictions, through earnings quality. In this study, the accuracy of stock price prediction is the dependent variable. Earnings quality as a mediating variable. Audit quality as an independent variable, using three measurements, namely the number of auditors, number of clients, and audit fees. Sample research consists of 54 issuers listed on the Indonesia Stock Exchange, during 2013-2016. The sample is selected using the purposive sampling method. The analytical method uses the ordinary least square estimation method, for models that test direct influence. For testing indirect effects,...
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The goal of this research is to see how audit quality, business size, and earnings growth affect earnings quality. The sample for this study is established through purposive sampling, and it consists of 25 state-owned enterprises listed on the Indonesia Stock Exchange, including financial statement data for the 2016-2020 financial years. Hypotheses are developed using agency theory and signal theory methodologies. The significance of the audit quality variable was 9.6%, the business size variable was 20.8 percent, and the profit growth variable was 0.1 percent, according to the findings of the t-statistical test with a significance level of 5%. According to the findings, audit quality and business size have no impact on earnings quality, while earnings growth has a considerable negative impact.
Journal of Economics, Finance and Accounting Studies, 2022
This study aimed to determine the effect of good corporate governance and earnings quality on firm value. The population in this study were companies included in the LQ 45 index for the 2017-2020 period, a total population of 45 companies included in the LQ 45 index, 31 companies were selected to be the research sample. As a result, the total observations made for 2017 to 2020 were 124 observations, while the research method used correlational research. The study results were as follows: institutional ownership, managerial ownership, the composition of the independent board of commissioners, audit committee, and earnings quality simultaneously affect the firm value variable by 84%, the rest of 16% was explained by other reasons outside the model. While partially, only the composition of the independent board of commissioners (IC) affected firm value (FV), while the variable institutional ownership (IO), managerial ownership variable (MO), audit committee variable (AC), and earnings ...
This study assessed the moderating effect of audit quality on value relevance of accounting information of listed firms on the Nigerian Stock Exchange (NSE). The Ex-post facto research design was used with the population of 192 and sample size of 58 firms covering the period of 2012 to 2020. Thus, empirical model was estimated using Ordinary Least Square (OLS) regression technique. The results of this study revealed that there is a significant positive effect between book value per Share and market Share Price of listed firms in Nigeria. The study recommends that all listed companies in Nigeria should prepare and disclose additional information on the financial accounting indicators used for investment decisions alongside with the mandatory financial statements. This is expected to provide clearer information about the dividend per share and financial performances of companies to equity share investors.