Pengaruh Ukuran Kompleksitas Perusahaan, Reputasi Kantor Akuntan Publik, Pendapat Auditor, dan Risiko Audit Terhadap Praktik Lowballing
DAFTAR PUSTAKA
Abbott, L. J., S. Parker, G. F. Peters, dan K. Raghunandan, 2003, An Empirical
Investigation of Audit Fees, Nonaudit Fees, and Audit Committees .
Contemporary Accounting Research.
Arens, AA., Elder, R. J., dan Beasley, M. S., 2008. Auditing dan Jasa Assurance :
Pendekatan Terintegrasi. Edisi 12. Jakarta: Erlangga.
Bursa
Efek
Indonesia.
2012.
Laporan
Keuangan
&
Tahunan.
http://www.idx.co.id/idid/beranda/perusahaantercatat/laporankeuangandan
tahunan.aspx (18 September 2012)
Chan, D. K., 1991 , ”Low balling” and efficiency in a two – period specialization
model of auditing competition, Contemporary Accounting Research.
Craswell, A. T. dan Francis R. J. 1999. Pricing Initial Audit Engagement : A Test
of Competing Theories. The Accounting Review.
DeAngelo,L.E, 1981. “Auditor Independence, “low balling”, and Disclosure
Regulation”. Journal of accounting anf Economics.
Diacon, Stephen, Paul Fenn, dan Noel O’Sullivan. 2002. Highballing and
Lowballing in Audit Pricing: The Impact of Audit Error . CRIS
Discussion Paper Series. Univeristy of Nottingham
Dye, R., 1991. Informationally Motivated Auditor Replacement. Journal of
Accounting and Economics.
Efraim Ferdinan Giri. 2010. Pengaruh Tenur Kantor Akuntan Publik ( KAP ) dan
Reputasi KAP Terhadap Kualitas Audit: Kasus Rotasi Wajib Auditor di
Indonesia . Simposium Nasional Akuntansi XIII.
Ettredge, M. dan R. Greenberg. 1990. Determinants of fee cutting on initial audit
engagements. Journal of Accounting Research.
Erlina, 2008. Metode Penelitian Bisnis untuk Akuntansi dan Manajemen , Edisi 2,
Usupress, Medan.
Fatemi, Darius J. 2012. An Experimental Investigation of the Influence of Audit
Fee Structure and Auditor Selection Rights on Auditor Independence and
Client Investment Decisions. Auditing: A Journal of Practice & Theory.
Francis, J. 1984. The Effect of Audit Firm Size on Audit Prices: A Study of the
Australian Market. Journal of Accounting and Economics.
Universitas Sumatera Utara
Ghosh, Aloke dan Robert Pawlewicz. 2009. The Impact of Regulation on Auditor
Fees: Evidence from The Sarbanes – Oxley Act. Auditing: A Journal of
Practice & Theory.
Ghozali, I, 2006. Aplikasi Multivariate dengan Program SPSS. Semarang : Badan
Penerbit Undip.
I Putu Nuratama. 2011. Pengaruh Tenur dan Reputasi Kantor Akuntan Publik
Pada Kualitas Audit Dengan Komite Audit sebagai Variabel Moderasi (
Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Di BEi Tahun
2004 – 2009 ). Tesis. Universitas Udayana. Denpasar.
Ikatan Akuntan Indonesia. 2009. Standar Profesi Akuntan Publik. Jakarta:
Salemba Empat.
Jensen, M. C., dan W. H. Meckling. 1976. Theory of The Firm: Managerial
Behavior, agency cost, and ownership structure. Journal of Financial
Economics.
Jensen, Kevan L., dan Jeff L. Payne, 2005. Audit Procurement: Managing Audit
Quality and Audit Fees in Response to Agency Cost. Auditing: A Journal
of Practice & Theory.
Kanodia, C., dan A. Mukherji. 1994. Audit pricing lowballing and Auditor
Turnover: A Dynamic Analysis. The Accounting Review.
Knechel, W. Robert, dan Ann Vanstraelen. 2007. The Relationship between
Auditor Tenure and Audit Quality Implied by Going Concern Opinions.
Auditing: A Journal of Practice & Theory.
Lee. C. J., dan Z. Gu. 1998. Low balling, legal liability and Auditor
Independence. The Accounting Review.
Magee, R. P., dan M. Tseng. 1990. Audit Pricing and independence. The
Accounting Review.
Mulyadi, 2002. Auditing. Edisi 6, Salemba Empat, Jakarta.
Neidermeyer, Presha E., Tracy L. Tuten, Adolph A. Neidermeyer. 1998.
Hierachical Differences In Auditor’s Perceptions of Lowballing: A Study
of Current Attitudes. The Journal of Applied Business Research.
Neidermeyer, Presha E., Tracy L. Tuten, Adolph A. Neidermeyer. 2003.Gender
Differences in Auditors’ Attitudes towards lowballing: Implication for
Future Practice. Women in Management Review.
Sangkaraguruswamy, Srinivasan. 2003. Pricing Initial Audit Engagements:
Empirical Evidence Following Public Disclosure of Audit Fees. SSRN
Universitas Sumatera Utara
Sekaran, Uma, 2000. Research methods For Business, Edisi 3, Wiley,
Pennsylvania State University.
Setyarno, Eko Budi, Indira Januarti, dan Faisal. 2006. Pengaruh Kualitas Audit,
Kondisi Keuangan Perusahaan, Opinin Audit Tahun Sebelumnya,
Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern.
Simposium Nasional Akuntansi IX.
Simon, D. dan J. Francis. 1998. The effect of Auditor Change on Audit Fees: Tests
of Price Cutting and Price Recovery. The Accounting Review.
Simunic, D. A. 1980. The Pricing of Audit Service: Theory and Evidence . Journal
of Accounting Research.
Tuanakotta, Theodorus M. 2000. Berpikir Kritis dalam Auditing . Jakarta: Salemba
Empat.
Yonathan Halim. 2005. Peranan Metode Lowballing Cost oleh Kantor Akuntan
Publik di Surabaya. Skripsi. Universitas Kristen Petra. Surabaya.
Universitas Sumatera Utara
Abbott, L. J., S. Parker, G. F. Peters, dan K. Raghunandan, 2003, An Empirical
Investigation of Audit Fees, Nonaudit Fees, and Audit Committees .
Contemporary Accounting Research.
Arens, AA., Elder, R. J., dan Beasley, M. S., 2008. Auditing dan Jasa Assurance :
Pendekatan Terintegrasi. Edisi 12. Jakarta: Erlangga.
Bursa
Efek
Indonesia.
2012.
Laporan
Keuangan
&
Tahunan.
http://www.idx.co.id/idid/beranda/perusahaantercatat/laporankeuangandan
tahunan.aspx (18 September 2012)
Chan, D. K., 1991 , ”Low balling” and efficiency in a two – period specialization
model of auditing competition, Contemporary Accounting Research.
Craswell, A. T. dan Francis R. J. 1999. Pricing Initial Audit Engagement : A Test
of Competing Theories. The Accounting Review.
DeAngelo,L.E, 1981. “Auditor Independence, “low balling”, and Disclosure
Regulation”. Journal of accounting anf Economics.
Diacon, Stephen, Paul Fenn, dan Noel O’Sullivan. 2002. Highballing and
Lowballing in Audit Pricing: The Impact of Audit Error . CRIS
Discussion Paper Series. Univeristy of Nottingham
Dye, R., 1991. Informationally Motivated Auditor Replacement. Journal of
Accounting and Economics.
Efraim Ferdinan Giri. 2010. Pengaruh Tenur Kantor Akuntan Publik ( KAP ) dan
Reputasi KAP Terhadap Kualitas Audit: Kasus Rotasi Wajib Auditor di
Indonesia . Simposium Nasional Akuntansi XIII.
Ettredge, M. dan R. Greenberg. 1990. Determinants of fee cutting on initial audit
engagements. Journal of Accounting Research.
Erlina, 2008. Metode Penelitian Bisnis untuk Akuntansi dan Manajemen , Edisi 2,
Usupress, Medan.
Fatemi, Darius J. 2012. An Experimental Investigation of the Influence of Audit
Fee Structure and Auditor Selection Rights on Auditor Independence and
Client Investment Decisions. Auditing: A Journal of Practice & Theory.
Francis, J. 1984. The Effect of Audit Firm Size on Audit Prices: A Study of the
Australian Market. Journal of Accounting and Economics.
Universitas Sumatera Utara
Ghosh, Aloke dan Robert Pawlewicz. 2009. The Impact of Regulation on Auditor
Fees: Evidence from The Sarbanes – Oxley Act. Auditing: A Journal of
Practice & Theory.
Ghozali, I, 2006. Aplikasi Multivariate dengan Program SPSS. Semarang : Badan
Penerbit Undip.
I Putu Nuratama. 2011. Pengaruh Tenur dan Reputasi Kantor Akuntan Publik
Pada Kualitas Audit Dengan Komite Audit sebagai Variabel Moderasi (
Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar Di BEi Tahun
2004 – 2009 ). Tesis. Universitas Udayana. Denpasar.
Ikatan Akuntan Indonesia. 2009. Standar Profesi Akuntan Publik. Jakarta:
Salemba Empat.
Jensen, M. C., dan W. H. Meckling. 1976. Theory of The Firm: Managerial
Behavior, agency cost, and ownership structure. Journal of Financial
Economics.
Jensen, Kevan L., dan Jeff L. Payne, 2005. Audit Procurement: Managing Audit
Quality and Audit Fees in Response to Agency Cost. Auditing: A Journal
of Practice & Theory.
Kanodia, C., dan A. Mukherji. 1994. Audit pricing lowballing and Auditor
Turnover: A Dynamic Analysis. The Accounting Review.
Knechel, W. Robert, dan Ann Vanstraelen. 2007. The Relationship between
Auditor Tenure and Audit Quality Implied by Going Concern Opinions.
Auditing: A Journal of Practice & Theory.
Lee. C. J., dan Z. Gu. 1998. Low balling, legal liability and Auditor
Independence. The Accounting Review.
Magee, R. P., dan M. Tseng. 1990. Audit Pricing and independence. The
Accounting Review.
Mulyadi, 2002. Auditing. Edisi 6, Salemba Empat, Jakarta.
Neidermeyer, Presha E., Tracy L. Tuten, Adolph A. Neidermeyer. 1998.
Hierachical Differences In Auditor’s Perceptions of Lowballing: A Study
of Current Attitudes. The Journal of Applied Business Research.
Neidermeyer, Presha E., Tracy L. Tuten, Adolph A. Neidermeyer. 2003.Gender
Differences in Auditors’ Attitudes towards lowballing: Implication for
Future Practice. Women in Management Review.
Sangkaraguruswamy, Srinivasan. 2003. Pricing Initial Audit Engagements:
Empirical Evidence Following Public Disclosure of Audit Fees. SSRN
Universitas Sumatera Utara
Sekaran, Uma, 2000. Research methods For Business, Edisi 3, Wiley,
Pennsylvania State University.
Setyarno, Eko Budi, Indira Januarti, dan Faisal. 2006. Pengaruh Kualitas Audit,
Kondisi Keuangan Perusahaan, Opinin Audit Tahun Sebelumnya,
Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern.
Simposium Nasional Akuntansi IX.
Simon, D. dan J. Francis. 1998. The effect of Auditor Change on Audit Fees: Tests
of Price Cutting and Price Recovery. The Accounting Review.
Simunic, D. A. 1980. The Pricing of Audit Service: Theory and Evidence . Journal
of Accounting Research.
Tuanakotta, Theodorus M. 2000. Berpikir Kritis dalam Auditing . Jakarta: Salemba
Empat.
Yonathan Halim. 2005. Peranan Metode Lowballing Cost oleh Kantor Akuntan
Publik di Surabaya. Skripsi. Universitas Kristen Petra. Surabaya.
Universitas Sumatera Utara