Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensive Income Dengan Relevansi Nilai Informasi Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
Keywords:
Other Comprehensive Income, Value Relevance of Accounting Information, Audit Quality, Firm Size
Abstract
OCI components contain high assumptions, estimates and judgments from managements, therefore, high quality audits may improve the value relevance of OCI. The aims of this research is to analyze the effects of audit quality on relationship of other comprehensive income disclosure with value relevance of accounting information on companies listed in Indonesia Stock Exchange for 2014-2016. Other comprehensive income as independent variable is measured by OCI ratio. Methods of data analysis in this research using multiple linear regression analysis. The results of this research show that the disclosure of other comprehensive income that supported by audit quality may increase the value relevance of accounting information. This results obtained from the F test significant value of 0.000 (<0.05) with the level of influence of 24.1% as evidenced by the value of adjusted R2. Based on the results of the research are expected to related parties in the capital market may encourage capital market participants to optimize the information contained in the financial statements, including information on other comprehensive income.
References
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Barth, M. E., Landsman W. R., & Lang M. H. 2008 International Accounting Standard and Accounting Quality. Journal of Accounting Research 46 (3): 467-498
Beaver, W. H., J. W. Kennelly, dan W. M. Voss. 1968. Predictive Ability as a Criterion for the Evaluation of Accounting Data. The Accounting Review 43 (4): 675-683
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Brigham, Eugene F. dan Joel F. Houston. 2011. Dasar-dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
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Chang, Y., dan H. Liou. 2013. The Effect of IFRS and the Institutional Environtment on Accounting Quality in Chinese Listed Firm. The Journal of American Business Review, Cambridge, Vol. 1, Num. 2, Summer
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DeAngelo, L. E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics, 3, 183-199
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Eshlemen, John Daniel dan Peng Guo. 2014. Do big four Auditors Provide Higher Audit Quality After Controlling for the Endogenour Choice of Auditor?. Auditing: A Journal of Practice and Theory vol 33 Issue 4 pp 197-219
Francis, J. dan K. Schipper. 1999. Have Financial Statements Lost Their Relevance?. Journal of Accounting Research 37 (2): 319-352
Francis, J., R. LaFond, P. Olsson dan K. Schipper. 2004. Cost of Equity and Earning Attributes. Accounting Review, vol 79 (4), pp. 967-1010
Gerayli, M. Ma’atofa dan Yane Sari, A.M. 2011. Impact of Audit Quality on Earnings Management: From Iran. International Research Journal of Finance and Economics, Issue 66, pp 77-84
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21. Edisi 7. Badan Penerbit UNDIP, Semarang.
Gu, Z. 2002. Cross-sample incomparability of R2s and Additional Evidence on Value Relevance Change Over Time. Working Paper. Carnegie Mellon University
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Harimurti, Ambya Arif dan Taufik Hidayat. 2013. Value Relevance atas Pelaporan Laba Rugi Komprehensif. Skripsi. Depok: Universitas Indonesia
Hasan, I. dan Anandarajan Asoka. 2003. Transperency and Value Relevance: The Experience of some MENA Countries. Preliminary Version.
Hellstrom, K. 2005. The Value Relevance of Financial Accounting Information in a Transitional Economy: The Case of the Czech Republic. SSE/EFI Working Paper Series in Business Administration, No. 2005:10
Ikatan Akuntan Indonesia. 2011. Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Jogiyanto. H. M. 2010. Teori Portofolio dan Analisis Investasi. Edisi Ketiga. Yogyakarta: BPFE
Jogiyanto, H. M. 2011. Metode Penelitian Bisnis. Edisi Keempat. Yogyakarta: BPFE.
Kartikahadi, Hans, et al. 2012. Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS. Jakarta: Salemba Empat
Knechel. 2007. Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offering Market. Journal of Accounting Reseach. 37.225-238.
Kothari, S. P. dan J. L. Zimmerman. 1995. Price and Return Models. Journal of Accounting and Economics 20: 155-192
Kumar, K., B. Rajan, R. G. Zingales. 1999. What Determines Firm Size?. CRSP Working Paper 496, Center for Research in Security Price, Graduate School of Business, University of Chicago
Lee, C. dan M. S. Park. 2013. Subjectivity in Fair Value Estimate, Audit Quality and in Formativeness of Other Comprehensive Income. Advance in Accounting, Incoporating Advance in International Accounting 29: 218-231
Lennox, C. S. 1999. Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses. Journal of Business Finance & Accounting, 26 (7) & (8), 779-805
Lin, Stephen W. dan Chagjiang Wang. 2014. Is Other Comprehensive Income Reported in the Income Statement More Value Relevance?. Article, July
Lin, Wang dan Men Rong. 2012. Impact of Other Comprehensive Income Disclosure on Earning Management. Nankai Business Review International, Vol. 3 Iss 1 pp. 93-101
Machfoedz, Mas’ud. 1994. Financial Ratio Analysis and The Prediction of Earnings Changes in Indonesia. Yogyakarta: Gajah Mada University Business Review, No.7/III
Nichols, D. dan K. Price. 1976. The Auditor-Firm Conflict: An Analysis Using Concepts of Exchange Theory. The Accounting Review, 335-346
Noviyanto, Dimas. 2015. Pengaruh Nilai Buku Ekuitas dan Komponen Laba Rugi Komprehensif terhadap Return Saham. Skripsi. Jember: Universitas Jember
Palmrose, Z. V. 1998. An Analysis of Auditor Litigation and Audit Service Quality, The Accounting Review, 63 (1), 55-73
Pratiwi, Era, Rini Indriani dan Pratana Puspa Midiastuty. 2012. Relevansi Nilai Informasi Laporan Keuangan dan Komponen Laba Rugi Komprehensif dalam Menjelaskan Harga dan Return Saham. Prociding Seminar Nasional, Bandung, 270-287
Primavera, Levinska dan Taufik Hidayat. 2015. The Effect of Audit Quality on the Value Relevance of Other Comprehensive Income. Journal of Economics, Business, and Accountancy Ventura, Vol. 18, No. 1, pp 145-154
Rosita. 2012. Metodologi Penelitian Kuantitatif/Tujuan Asumsi Klasik dan pengertian uji hipotesis. Diakses Pada Tanggal 23 Feb 2:25. Salno & Baridwan. 2000. Agency Theori dengan Manajemen Laba. Journal Akuntansi dan Managemen. Vol 4
Ross, S. A. 1977. The Determination of Financial Structure: The Incentive Signaling Approach. Journal of Economics, Spring, 8, pp 23-40
Sawir. 2004. Relevansi Nilai Laba, Nilai Buku dan Ukuran Perusahaan Terhadap Kinerja Saham. Hubungan Non Linear (Studi Empiris Industri Perbankan Di Bursa Efek Indonesia Periode 2003-2005. Program Studi Magister Akuntansi Fakultas Ekonomi. Universitas Sebelas Maret Surakarta
Scott, W. R. 2006. Financial Accounting Theory. Seven Edition. Pearson Education. Toronto. Canada
Sekaran. Uma. 2011. Metodologi Penelitian untuk Bisnis. Buku satu dan dua. Jakarta: Salemba Empat
Shape, W.F., G.J. Alexander, dan J.V. Bailey. 2006. Investment. New Jersey: Prentince Hall Inc.
Sinarto, Reiner Jonathan dan Julius Jogi Christiawan. 2014. Pengaruh Penerapan IFRS terhadap Relevansi Nilai Laba Laporan Keuangan. Tax & Accounting Review, Vol. 4, No. 1
Sugiyono. 2013. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Bandung: Alfabeta
Takahashi, Mioko dan Leon Wong. 2012. The Usefulness of Other Comprehensive Income Items in Japan. June 28
Tampubolon. 2012. Pengungkapan dan Penyajian Laporan Keuangan Komprehensif. Skripsi. Surakarta: Universitas Sebelas Maret
Warren, Carl S., James M. Reeve dan Philip E Feess. 2008. Pengantar Akuntansi. Buku Satu, Edisi 21. Jakarta: Salemba Empat
Watts, Ross L. dan Jerold L. Zimmerman. 1986. Possitive Accounting Theory. The Accounting Review: Jan 1990.65,1:ABI/INFORM Global. 131
Widoatmodjo, Sawidji. 1996. Cara Sehat Investasi di Pasar Modal. Jakarata: Jurnalindo Aksan Grafika
Xiongpeng, Zou dan Xuejie, Chen. 2006. Earnings Managements of Chinese Company. Survey Studies
Yurniwati et al. 2016. Analisis Komponen Other Comprehensive Income (Studi pada perusahaan Perbankan, Pertambangan dan Manufaktur). Belum dipublikasikan. Padang: Universitas Andalas
Anas, Wahyuli Dwi. 2014. Analisis Pengaruh Penerapan IFRS terhadap Relevansi Nilai Informasi Akuntansi. Artikel. Padang: Universitas Negeri Padang
Anggono, A., dan Z. Baridwan. 2003. Pengaruh Kebijakan Pembagian Dividen, Kualitas Akrual dan Ukuran Perusahaan pada Relevansi Nilai Dividen, Nilai Buku dan Laba. Simposium Nasional Akuntansi VI. Surabaya: 393-407
Apandi, R.Nelly Nur. 2015. Relevansi Nilai, Subjektifitas Other Comprehensive Income dan Kualitas Audit. Simposium Nasional Akuntansi 18, 16-19 September. Medan: Universitas Sumatera Utara
Arens, Alvin A., Randal J. Elder, & Mark Beasley. 2012. Auditing and Assurance Service: an Integrated Approach. New Jersey: Pearson Education Inc.
Ball, R., dan P. Brown. 1968. An Emperical of Accounting Income Numbers. Journal of Accounting Research 6 (2): 159-178
Barkerville, Rachel. 2010. Are IFRS-based and US GAAP-based Accounting Amounts Comparable. Journal of Accounting and Economic, 54 pp.68.93
Barth, M. E., Landsman W. R., & Lang M. H. 2008 International Accounting Standard and Accounting Quality. Journal of Accounting Research 46 (3): 467-498
Beaver, W. H., J. W. Kennelly, dan W. M. Voss. 1968. Predictive Ability as a Criterion for the Evaluation of Accounting Data. The Accounting Review 43 (4): 675-683
Belkaoui, Ahmed Riahi. 2000. Impact of earning manajement on value relevance of accounting information: Empirical Evidence From Japan. Departement of Accounting and Information Systems. Faculty of Business University Of Dhaka, Bangladesh.
Boyton, William C., Raymond N. Johnson. 2006. Modern Auditing. 8th Edition. New York: John Willey & Sons Inc.
Brigham, Eugene F. dan Joel F. Houston. 2011. Dasar-dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
Cahyonowati, Nur dan Dwi Ratmono. 2012. Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi. Jurnal Akuntansi dan Keuangan, Vol. 14, No. 2, November: 105-115
Anis, Chariri dan Imam Ghozali. 2003. Pengungkapan Informasi Dalam Laporan Keuangan. Jurnal Akuntansi dan Bisnis
Chang, Y., dan H. Liou. 2013. The Effect of IFRS and the Institutional Environtment on Accounting Quality in Chinese Listed Firm. The Journal of American Business Review, Cambridge, Vol. 1, Num. 2, Summer
Dawnes, John dan J. E. Goodman (2005). Value of Firm, Quality of Audit, Size. Accounting and Economic
DeAngelo, L. E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics, 3, 183-199
Dopuch, N., dan D. Simunic. 1980. The Nature of Competition in the Auditing Profession: a Descriptive and Normative View. In Regulation and the Accounting Profession, 34, (2): edited by J. Buckley and F. Weston, 238-289. Belmount, CA: Lifetine Learning Publication
Dorrough. 2001. Accounting Earning and Cashflows as Measurement of Firm Performance. The Role of Accounting Accruals. Journal of Accounting and Economics. 18.3-42
Eshlemen, John Daniel dan Peng Guo. 2014. Do big four Auditors Provide Higher Audit Quality After Controlling for the Endogenour Choice of Auditor?. Auditing: A Journal of Practice and Theory vol 33 Issue 4 pp 197-219
Francis, J. dan K. Schipper. 1999. Have Financial Statements Lost Their Relevance?. Journal of Accounting Research 37 (2): 319-352
Francis, J., R. LaFond, P. Olsson dan K. Schipper. 2004. Cost of Equity and Earning Attributes. Accounting Review, vol 79 (4), pp. 967-1010
Gerayli, M. Ma’atofa dan Yane Sari, A.M. 2011. Impact of Audit Quality on Earnings Management: From Iran. International Research Journal of Finance and Economics, Issue 66, pp 77-84
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21. Edisi 7. Badan Penerbit UNDIP, Semarang.
Gu, Z. 2002. Cross-sample incomparability of R2s and Additional Evidence on Value Relevance Change Over Time. Working Paper. Carnegie Mellon University
Gunther, Robert. 2015. Value-Relevance of Other Comprehensive Income under IFRS. Dissertation. Munich: University of St. Gallen
Harimurti, Ambya Arif dan Taufik Hidayat. 2013. Value Relevance atas Pelaporan Laba Rugi Komprehensif. Skripsi. Depok: Universitas Indonesia
Hasan, I. dan Anandarajan Asoka. 2003. Transperency and Value Relevance: The Experience of some MENA Countries. Preliminary Version.
Hellstrom, K. 2005. The Value Relevance of Financial Accounting Information in a Transitional Economy: The Case of the Czech Republic. SSE/EFI Working Paper Series in Business Administration, No. 2005:10
Ikatan Akuntan Indonesia. 2011. Standar Akuntansi Keuangan. Jakarta: Salemba Empat.
Jogiyanto. H. M. 2010. Teori Portofolio dan Analisis Investasi. Edisi Ketiga. Yogyakarta: BPFE
Jogiyanto, H. M. 2011. Metode Penelitian Bisnis. Edisi Keempat. Yogyakarta: BPFE.
Kartikahadi, Hans, et al. 2012. Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS. Jakarta: Salemba Empat
Knechel. 2007. Empirical Analysis of the Economic Demand for Auditing in the Initial Public Offering Market. Journal of Accounting Reseach. 37.225-238.
Kothari, S. P. dan J. L. Zimmerman. 1995. Price and Return Models. Journal of Accounting and Economics 20: 155-192
Kumar, K., B. Rajan, R. G. Zingales. 1999. What Determines Firm Size?. CRSP Working Paper 496, Center for Research in Security Price, Graduate School of Business, University of Chicago
Lee, C. dan M. S. Park. 2013. Subjectivity in Fair Value Estimate, Audit Quality and in Formativeness of Other Comprehensive Income. Advance in Accounting, Incoporating Advance in International Accounting 29: 218-231
Lennox, C. S. 1999. Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses. Journal of Business Finance & Accounting, 26 (7) & (8), 779-805
Lin, Stephen W. dan Chagjiang Wang. 2014. Is Other Comprehensive Income Reported in the Income Statement More Value Relevance?. Article, July
Lin, Wang dan Men Rong. 2012. Impact of Other Comprehensive Income Disclosure on Earning Management. Nankai Business Review International, Vol. 3 Iss 1 pp. 93-101
Machfoedz, Mas’ud. 1994. Financial Ratio Analysis and The Prediction of Earnings Changes in Indonesia. Yogyakarta: Gajah Mada University Business Review, No.7/III
Nichols, D. dan K. Price. 1976. The Auditor-Firm Conflict: An Analysis Using Concepts of Exchange Theory. The Accounting Review, 335-346
Noviyanto, Dimas. 2015. Pengaruh Nilai Buku Ekuitas dan Komponen Laba Rugi Komprehensif terhadap Return Saham. Skripsi. Jember: Universitas Jember
Palmrose, Z. V. 1998. An Analysis of Auditor Litigation and Audit Service Quality, The Accounting Review, 63 (1), 55-73
Pratiwi, Era, Rini Indriani dan Pratana Puspa Midiastuty. 2012. Relevansi Nilai Informasi Laporan Keuangan dan Komponen Laba Rugi Komprehensif dalam Menjelaskan Harga dan Return Saham. Prociding Seminar Nasional, Bandung, 270-287
Primavera, Levinska dan Taufik Hidayat. 2015. The Effect of Audit Quality on the Value Relevance of Other Comprehensive Income. Journal of Economics, Business, and Accountancy Ventura, Vol. 18, No. 1, pp 145-154
Rosita. 2012. Metodologi Penelitian Kuantitatif/Tujuan Asumsi Klasik dan pengertian uji hipotesis. Diakses Pada Tanggal 23 Feb 2:25. Salno & Baridwan. 2000. Agency Theori dengan Manajemen Laba. Journal Akuntansi dan Managemen. Vol 4
Ross, S. A. 1977. The Determination of Financial Structure: The Incentive Signaling Approach. Journal of Economics, Spring, 8, pp 23-40
Sawir. 2004. Relevansi Nilai Laba, Nilai Buku dan Ukuran Perusahaan Terhadap Kinerja Saham. Hubungan Non Linear (Studi Empiris Industri Perbankan Di Bursa Efek Indonesia Periode 2003-2005. Program Studi Magister Akuntansi Fakultas Ekonomi. Universitas Sebelas Maret Surakarta
Scott, W. R. 2006. Financial Accounting Theory. Seven Edition. Pearson Education. Toronto. Canada
Sekaran. Uma. 2011. Metodologi Penelitian untuk Bisnis. Buku satu dan dua. Jakarta: Salemba Empat
Shape, W.F., G.J. Alexander, dan J.V. Bailey. 2006. Investment. New Jersey: Prentince Hall Inc.
Sinarto, Reiner Jonathan dan Julius Jogi Christiawan. 2014. Pengaruh Penerapan IFRS terhadap Relevansi Nilai Laba Laporan Keuangan. Tax & Accounting Review, Vol. 4, No. 1
Sugiyono. 2013. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Bandung: Alfabeta
Takahashi, Mioko dan Leon Wong. 2012. The Usefulness of Other Comprehensive Income Items in Japan. June 28
Tampubolon. 2012. Pengungkapan dan Penyajian Laporan Keuangan Komprehensif. Skripsi. Surakarta: Universitas Sebelas Maret
Warren, Carl S., James M. Reeve dan Philip E Feess. 2008. Pengantar Akuntansi. Buku Satu, Edisi 21. Jakarta: Salemba Empat
Watts, Ross L. dan Jerold L. Zimmerman. 1986. Possitive Accounting Theory. The Accounting Review: Jan 1990.65,1:ABI/INFORM Global. 131
Widoatmodjo, Sawidji. 1996. Cara Sehat Investasi di Pasar Modal. Jakarata: Jurnalindo Aksan Grafika
Xiongpeng, Zou dan Xuejie, Chen. 2006. Earnings Managements of Chinese Company. Survey Studies
Yurniwati et al. 2016. Analisis Komponen Other Comprehensive Income (Studi pada perusahaan Perbankan, Pertambangan dan Manufaktur). Belum dipublikasikan. Padang: Universitas Andalas
Published
2018-12-31
How to Cite
Firman Surya, Rangga Putra Ananto, & Dita Maretha Rissi. (2018). Pengaruh Kualitas Audit Terhadap Hubungan Pengungkapan Other Comprehensive Income Dengan Relevansi Nilai Informasi Akuntansi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Akuntansi Dan Manajemen, 13(2), 1-16. https://doi.org/10.30630/jam.v13i2.35
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Articles
