Pengaruh Kinerja Pelaporan Segmen dan Masa Perikatan Audit Dalam Penilaian Terhadap Discretionary Accruals Perusahaan Cross Listed

Indraswono, Cahyo (2018) Pengaruh Kinerja Pelaporan Segmen dan Masa Perikatan Audit Dalam Penilaian Terhadap Discretionary Accruals Perusahaan Cross Listed. MODUS, 30 (2). pp. 212-230. ISSN 0852-1875 / ISSN (Online) 2549-3787

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Abstract

This study aims to obtain empirical evidence about the performance of the reporting segment and the audit engagement period in the assessment of the discretionary accruals of cross listed companies. This research was conducted using a sample of forty-two Asian companies listed on the New York Stock Exchange (NYSE) in 2012-2014. Business competition between companies that is increasingly stringent requires companies to be able to survive and can develop their companies. The efforts made by the company are by expanding market share through increasing business diversification and expanding its marketing reach. Business diversification can be done by expanding the number of geographical segments and operating segments. A long audit engagement period will cause independence problems. The relationship between a long engagement period between the auditor or the Registered Public Accountant Office (KAP) and the client can raise concerns about the threat of closeness and personal interests that can interfere with the auditor's independence. The value of the company's own discretionary accrual is an indication of the business of the manager or maker of financial statements to manage accounting information for personal and / or company interests. This study obtained evidence that the reporting of geographic segments and operating segments of cross listed companies has a significant negative effect on earnings management discretionary accruals, while the audit engagement period has no effect on earnings management discretionary accruals by the company. This happens because the NYSE capital market is a large capital market in the world so that Registered Public Accountant office will maintain independence because all major investors will see the performance of the auditor and cross listed companies.

Item Type:	Article
Uncontrolled Keywords:	segment reporting performance, period of tenure audit, cross listed, discretionary accruals
Subjects:	AKUNTANSI > Audit
Divisions:	Dosen STIE YKPN > Artikel > Jurnal
Depositing User:	Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited:	31 Oct 2022 08:36
Last Modified:	02 Nov 2022 06:35
URI:	http://repositorybaru.stieykpn.ac.id/id/eprint/55

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