分析印度尼西亚政府2015年第20号法规的实施情况,该法规与会计师事务所和会计师的任期和轮岗审计质量有关

M. Faisal, M. Nirmala, Fitriany, Sylvia Veronica, R. Wardhani
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引用次数: 0

摘要

本研究考察了2015年政府法规(PP)第20号规定的与会计师事务所和会计师提供公共审计服务相关的政府法规,在这种情况下,该法规取消了对会计师事务所(AF)任期的限制,并将会计师(PA)的任期从三年延长到五年。本研究还分析了财政部长法令第359/KMK号以前的规定。2003年6月,财政部长条例第17号。本研究以印尼证券交易所上市的195家非金融行业公司为研究对象,监管前研究期为2008-2014年,监管后研究期为2015-2016年。结果表明,行政总裁任期对审计质量不存在二次效应,行政总裁任期在后监管时期对审计质量存在凹二次效应。本研究还发现,监管前的伪轮换对审计质量有正向影响,对监管后的审计质量没有影响,而真实轮换对审计质量没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of the Implementation of Indonesian Government Regulation Number 20 Year 2015 Related to Tenure and Rotation of Accounting Firms and Public Accountants to Audit Quality
This study examines government regulations related to public audit services performed by the accounting firm and public accountant as regulated in Government Regulation (PP) No. 20 of 2015, which in this case, eliminates limits for accounting firm (AF) tenure and extends public accountant (PA) tenure from three years into five years. This research also analyzed the previous regulations of the Minister of Finance Decree No. 359/KMK.06/2003, Minister of Finance Regulation No. 17/PMK.01/2008, which are related to the existence of real and pseudo-rotation of AF. This research used 195 non-financial industry companies listed in the Indonesia Stock Exchange with pre-regulation research period is the year 2008-2014 and postregulation is the year 2015-2016. The results show that AF tenure has no quadratic effect on audit quality, while tenure of PA has a concave quadratic effect on audit quality in the post-regulation period. This study also found that the pseudo-rotation of AF had a positive effect on audit quality in the pre-regulation period and did not affect the post-regulation period, while it was not found that the real AF rotation had an effect on audit quality.
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