DAFTAR PUSTAKA Pengaruh Masa Perikatan Audit, Rotasi Kap, Ukuran Perusahaan Dan Ukuran Kap Terhadap Kualitas Audit ( Studi Empiris Pada Perusahaan Manufaktur Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014).
52
DAFTAR PUSTAKA
Al- Thuneibat, A. A. Al-Issa dan Baker. 2011. “Do audit tenure and size
contribute to audit quality? Empirical evidence from
Jordan”.Managerial Auditing Journal, Vol. 26,No.4, h. 317–334
Arens, A. A,. R.J. Elder, dan M. S.Beasley. 2006. Auditing and Assurance Service
; an Integrated Approach, Fourteenth Edition. Prentice Hall.New
Jersey
Beaty, R.P, dan Ritter J.R (1986).Investment Banking Reputation, And The
Underpricing Of Initial Public Offering. Jurnal Offinancil Economics
15, 213-232
Carcello, J.V., & Nagy A.L., 2004, ―Audit Firm Tenure and Fraudulent
Financial Reporting.Auditing: A Journal of Practice and
Theory.Vol.23 (2): Pp. 55-69.
Carey, Peter dan Roger Simnett. 2006. “Audit Partner Tenure and Audit Quality”.
The Accounting Review Vol. 81, No. 3, h. 653–67
Chen, C., C. Lin, dan Y. Lin. 2005. Audit Partner Tenure, Audit Firm Tenure, and
Discretionary Accruals: Does Long Auditor Tenure Impair Earnings
Quality?. Contemporary Accounting Research25 (2):pg. 415–445.
Chi, W., dan H. Huang. 2004. Discretionary accruals, audit-firm tenure and
audit-partner tenure: empirical evidence from Taiwan. working paper,
National Chengchi University, Taipei.
Christiawan, Y.J. 2002. Kompetensi dan Independensi Akuntan Publik: Refleksi
Hasil Penelitian Empiris. Journal Directory: Kumpulan Jurnal
Akuntansi dan Keuangan Unika Petra. Vol. 4/No. 2
Davidson, R.A., dan D. Neu. 1993. ―A Note on The Association between Audit
Firm Size and Audit Quality.Contemporary Accounting Research. 9
(Spring).pg. 479—488
DeAngelo, L. 1981. Auditor Size and Audit Quality.ournal of Accounting and
Economics, h:113-127.
Dechow, P.M., R.G. Sloan dan A.P. Sweeney. 1995. Detecting Earnings
Management”.The Accounting Review, Vol.70.
Desak Dyah Eka Putri. 2015.“Kualitas Komite Audit Memoderasi Pengaruh Masa
Perikatan Audit Dan Spesialisasi Auditor Pada Kualitas Audit. E-
53
Jurnal Akuntansi Universitas Udayana. 10.2 (2015): 570-587. ISSN:
2302-8556
Dopuch, N. & D. Simunic. 1982. Competition in auditing research: an assessment.
Paperread at the 4th symposium on auditing research, University of
Illinois.
Flint, David. 1988. Philosophy and Principles of Auditing: An Introduction;
Houndmills et al
Gerayli, M., Ma'atofa, S., & Yane Sari, A.M. (2011)."Impact of audit quality on
Earnings Management: From Iran”. InternationalResearchJournal of
Finance and Economics, Issue 66, pp. 77-84.
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate Dengan Sess.Cetakan
keempat. Badan Penerbit Universitas Diponegoro. Semarang
Hendriksen, Eldon S, dan Michael E. Van Breda. 2001.Accounting Theory. 5th
ed. Boston:Mc GrawHill
Hudaib, Mohammad and T.E. Cooke. 2006. “Qualified Audit Opinions and
Auditor Switching”. University of Exeter
Johnson, V. E., I. K. Khurana, dan J. K. Reynolds. 2002. Audit-Firm Tenure and
The Quality of Financial Reports. Contemporary Accounting
Research 19(4): h:637-660.
Jones, J. J., (1991) Earning management during import relief incestigations,
Journal ofAccounting Research, 29 (2): pp.193-228.
Knapp, C, A. dan M, C. Knapp. 2001. The Effects of Experience and Explicit
Fraud Risk Assessment In Detecting Fraud With Analytical
Procedures. Accounting Organizations and Society 26: 25-37.
Krinsky, I. dan W. Rotenberg. 1989. ―The Valuation of Initial Public Offerings‖
Contemporary Accounting Research. 5. pp. 501—515.
Kuncoro, Mudrajad. 2001. Metode Kuantitatif Teori Dan Aplikasi Untuk Bisnis
Dan Ekonomi. UPP AMP YKPN: Yogyakarta
Lee, T.A. 1993. Corporate Audit Theory. London: Chapman & Hall.
Lee, C.J., C. Liu, dan T. Wang. 1999. “The 150-hour Rule”. Journal of
Accounting and Economics. 27 (2). pp. 203—228.
Li Dang, 2004, Assessing Actual Audit Quality.Thesis in Drexel University
54
Imam,Ghozali.2011. Aplikasi Analisis Multivari-ate dengan Program IBM SPSS
19. Semarang: Universitas Diponegoro.
Indah, Siti NurMawar. 2010. “Pengaruh Kompetensi Dan Independensi Auditor
TerhadapKualitasAudit”. Universitas Diponegoro Semarang
Mautz, R.K dan H.A. Sharaf. 1993. The Philosophy of Auditing. Sarasota:
American Accounting Association
Mulyadi, 2002.Auditing, Buku Dua, Edisi Ke Enam, Salemba Empat, Jakarta
Ni Made Dewi Febriyanti. 2014.Pengaruh Masa Perikatan Audit, Rotasi Kap,
Ukuran Perusahaan Klien, Dan Ukuran Kap Pada Kualitas Audit “ EJurnal Akuntansi Universitas Udayana 7.2 (2014): 503-518. ISSN:
2302-8556.
Riska Utami. 2012. Pengaruh Ukuran Kantor Akuntan Publik (KAP), Masa
Perikatan dan Tekanan Waktu Terhadap Kualitas Audit (Studi Kasus
KAP di Palembang). Vol. 1. 2012 E-Jurnal Akuntansi STIE MDP
Simunic, D.A. 1980. “The Pricing of Audit Services: Theory and Evidence+.
Journal of Accounting Research.(Spring).pp. 161—190.
Subramanyam, K. R., (1996) The pricing of discretionary accruals, Journal of
Accounting and Economics, 22: pp. 249-281.
Sugiyono. 2007. Statistik Untuk Penelitian. Bandung: Alfabeta
Sunyoto, Danang, 2013. Auditing pemeriksaan akuntansi. CAPS (Center of
Academic Publishing Service)
Titman, S., dan B. Trueman. 1986. “Information quality and the valuation of new
issues”. Journal of Accounting and Economics.8 (June): 159—172
Watkins, Ann. L, William Hillison and Susan E. morecroft. 2004. Audit Quality :
A Synthesis Of Theory And Empirical Evidence. Journal of
Accoounting Literature,Vol.23, (No.4) : 153-19
Wallace, W.A 1980.The Economics Role of the Audit in Free and Regulated
Markets.Touch Ross &
Co. Aid To Education Program
DalamWatkins AnnL, Hillison, William, Microsoft,Susan E. 2004.
Audit Quality: A Synthesis of Theory and Empiricial Evidance.
Journal of Accounting Literature, Vol.23 pp. 153-193
55
Watts R., and J. Zimmerman. 1981. Auditors and the Determination of
Accounting Standards. Working Paper, No.GPB-78-06, University of
Rochester.
Widiastuty, Erna dan Febrianto, Rahmat. 2003. Pengukuran Kualitas Audit:
Sebuah Esai.
Audi Jurnal Akuntansi dan Bisnis 5(2), Juli
2010.Denpasar: Jurusan Akuntansi Fakultas Ekonomi Universitas
Udayana.
DAFTAR PUSTAKA
Al- Thuneibat, A. A. Al-Issa dan Baker. 2011. “Do audit tenure and size
contribute to audit quality? Empirical evidence from
Jordan”.Managerial Auditing Journal, Vol. 26,No.4, h. 317–334
Arens, A. A,. R.J. Elder, dan M. S.Beasley. 2006. Auditing and Assurance Service
; an Integrated Approach, Fourteenth Edition. Prentice Hall.New
Jersey
Beaty, R.P, dan Ritter J.R (1986).Investment Banking Reputation, And The
Underpricing Of Initial Public Offering. Jurnal Offinancil Economics
15, 213-232
Carcello, J.V., & Nagy A.L., 2004, ―Audit Firm Tenure and Fraudulent
Financial Reporting.Auditing: A Journal of Practice and
Theory.Vol.23 (2): Pp. 55-69.
Carey, Peter dan Roger Simnett. 2006. “Audit Partner Tenure and Audit Quality”.
The Accounting Review Vol. 81, No. 3, h. 653–67
Chen, C., C. Lin, dan Y. Lin. 2005. Audit Partner Tenure, Audit Firm Tenure, and
Discretionary Accruals: Does Long Auditor Tenure Impair Earnings
Quality?. Contemporary Accounting Research25 (2):pg. 415–445.
Chi, W., dan H. Huang. 2004. Discretionary accruals, audit-firm tenure and
audit-partner tenure: empirical evidence from Taiwan. working paper,
National Chengchi University, Taipei.
Christiawan, Y.J. 2002. Kompetensi dan Independensi Akuntan Publik: Refleksi
Hasil Penelitian Empiris. Journal Directory: Kumpulan Jurnal
Akuntansi dan Keuangan Unika Petra. Vol. 4/No. 2
Davidson, R.A., dan D. Neu. 1993. ―A Note on The Association between Audit
Firm Size and Audit Quality.Contemporary Accounting Research. 9
(Spring).pg. 479—488
DeAngelo, L. 1981. Auditor Size and Audit Quality.ournal of Accounting and
Economics, h:113-127.
Dechow, P.M., R.G. Sloan dan A.P. Sweeney. 1995. Detecting Earnings
Management”.The Accounting Review, Vol.70.
Desak Dyah Eka Putri. 2015.“Kualitas Komite Audit Memoderasi Pengaruh Masa
Perikatan Audit Dan Spesialisasi Auditor Pada Kualitas Audit. E-
53
Jurnal Akuntansi Universitas Udayana. 10.2 (2015): 570-587. ISSN:
2302-8556
Dopuch, N. & D. Simunic. 1982. Competition in auditing research: an assessment.
Paperread at the 4th symposium on auditing research, University of
Illinois.
Flint, David. 1988. Philosophy and Principles of Auditing: An Introduction;
Houndmills et al
Gerayli, M., Ma'atofa, S., & Yane Sari, A.M. (2011)."Impact of audit quality on
Earnings Management: From Iran”. InternationalResearchJournal of
Finance and Economics, Issue 66, pp. 77-84.
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate Dengan Sess.Cetakan
keempat. Badan Penerbit Universitas Diponegoro. Semarang
Hendriksen, Eldon S, dan Michael E. Van Breda. 2001.Accounting Theory. 5th
ed. Boston:Mc GrawHill
Hudaib, Mohammad and T.E. Cooke. 2006. “Qualified Audit Opinions and
Auditor Switching”. University of Exeter
Johnson, V. E., I. K. Khurana, dan J. K. Reynolds. 2002. Audit-Firm Tenure and
The Quality of Financial Reports. Contemporary Accounting
Research 19(4): h:637-660.
Jones, J. J., (1991) Earning management during import relief incestigations,
Journal ofAccounting Research, 29 (2): pp.193-228.
Knapp, C, A. dan M, C. Knapp. 2001. The Effects of Experience and Explicit
Fraud Risk Assessment In Detecting Fraud With Analytical
Procedures. Accounting Organizations and Society 26: 25-37.
Krinsky, I. dan W. Rotenberg. 1989. ―The Valuation of Initial Public Offerings‖
Contemporary Accounting Research. 5. pp. 501—515.
Kuncoro, Mudrajad. 2001. Metode Kuantitatif Teori Dan Aplikasi Untuk Bisnis
Dan Ekonomi. UPP AMP YKPN: Yogyakarta
Lee, T.A. 1993. Corporate Audit Theory. London: Chapman & Hall.
Lee, C.J., C. Liu, dan T. Wang. 1999. “The 150-hour Rule”. Journal of
Accounting and Economics. 27 (2). pp. 203—228.
Li Dang, 2004, Assessing Actual Audit Quality.Thesis in Drexel University
54
Imam,Ghozali.2011. Aplikasi Analisis Multivari-ate dengan Program IBM SPSS
19. Semarang: Universitas Diponegoro.
Indah, Siti NurMawar. 2010. “Pengaruh Kompetensi Dan Independensi Auditor
TerhadapKualitasAudit”. Universitas Diponegoro Semarang
Mautz, R.K dan H.A. Sharaf. 1993. The Philosophy of Auditing. Sarasota:
American Accounting Association
Mulyadi, 2002.Auditing, Buku Dua, Edisi Ke Enam, Salemba Empat, Jakarta
Ni Made Dewi Febriyanti. 2014.Pengaruh Masa Perikatan Audit, Rotasi Kap,
Ukuran Perusahaan Klien, Dan Ukuran Kap Pada Kualitas Audit “ EJurnal Akuntansi Universitas Udayana 7.2 (2014): 503-518. ISSN:
2302-8556.
Riska Utami. 2012. Pengaruh Ukuran Kantor Akuntan Publik (KAP), Masa
Perikatan dan Tekanan Waktu Terhadap Kualitas Audit (Studi Kasus
KAP di Palembang). Vol. 1. 2012 E-Jurnal Akuntansi STIE MDP
Simunic, D.A. 1980. “The Pricing of Audit Services: Theory and Evidence+.
Journal of Accounting Research.(Spring).pp. 161—190.
Subramanyam, K. R., (1996) The pricing of discretionary accruals, Journal of
Accounting and Economics, 22: pp. 249-281.
Sugiyono. 2007. Statistik Untuk Penelitian. Bandung: Alfabeta
Sunyoto, Danang, 2013. Auditing pemeriksaan akuntansi. CAPS (Center of
Academic Publishing Service)
Titman, S., dan B. Trueman. 1986. “Information quality and the valuation of new
issues”. Journal of Accounting and Economics.8 (June): 159—172
Watkins, Ann. L, William Hillison and Susan E. morecroft. 2004. Audit Quality :
A Synthesis Of Theory And Empirical Evidence. Journal of
Accoounting Literature,Vol.23, (No.4) : 153-19
Wallace, W.A 1980.The Economics Role of the Audit in Free and Regulated
Markets.Touch Ross &
Co. Aid To Education Program
DalamWatkins AnnL, Hillison, William, Microsoft,Susan E. 2004.
Audit Quality: A Synthesis of Theory and Empiricial Evidance.
Journal of Accounting Literature, Vol.23 pp. 153-193
55
Watts R., and J. Zimmerman. 1981. Auditors and the Determination of
Accounting Standards. Working Paper, No.GPB-78-06, University of
Rochester.
Widiastuty, Erna dan Febrianto, Rahmat. 2003. Pengukuran Kualitas Audit:
Sebuah Esai.
Audi Jurnal Akuntansi dan Bisnis 5(2), Juli
2010.Denpasar: Jurusan Akuntansi Fakultas Ekonomi Universitas
Udayana.