Spesialisasi Industri Auditor Sebagai Prediktor Earnings Response Coefficient Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia

Authors

  • Hans Hananto Andreas Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana, Salatiga

DOI:

https://doi.org/10.9744/jak.14.2.69-80

Keywords:

Earnings Response Coefficient (ERC), auditor industry specialization, audit quality

Abstract

This study investigates the effect of auditor’s industry specialisation on the ERC of public companies listed on the BEI in the period of 2006-2010. The purpose of this study is to examine the relationship between audit quality as proxied by auditor’s industry specialisation and the earnings information quality as measured by ERC. Hypothesis testing was conducted using multiple linear regression technique. Using purposive sampling technique, 134 public companies listed on the BEI were selected as the sample of this study. This study finds that there is a positive relationship between auditor’s industry specialisation and company’s ERC. The ERC of companies that use auditors with industry specialisation is higher than ERC of companies that do not use auditors with industry specialisation.

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