Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Teori dan Terapan Kompartemen : Jurnal Ilmiah Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi Dan Manajemen
Efraim Ferdinan Giri
STIE YKPN Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : The Indonesian Journal of Accounting Research

 1 
The Effect of Tenure and Reputation of Public Accounting Firms toward Audit Quality: Case Mandatory Rotation of Auditors in Indonesia Efraim Ferdinan Giri
The Indonesian Journal of Accounting Research Vol 14, No 1 (2011): IJAR January 2011
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.233

Abstract

The finance minister of Indonesia has issued a series of regulations governing the compulsory rotation of public accounting firms and auditors since 2003. It culminates with the issuance of finance minister regulation No.17/Menkeu.01/2008, which limits the provision of auditing services to three years for auditors and six years for public accounting firms. This study is motivated by the issuance of the finance minister rules and the equivocal of research findings. This study examines whether auditor tenure reduces audit quality in Indonesia. Further, this research investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian Stock Exchange, this research shows that audit tenure negatively affects audit quality. However, we find that reputation does not affect audit quality.
Co-Authors Dheanira Ayu Hapsari Felista Mardiana Tae Nahak Syahri Anshori