Artikel Jurnal :: Back

Artikel Jurnal :: Back

Efek kualitas auditor terhadap tata kelola dan hak pemegang saham publik

oleh I Putu Gede Ary Suta dan Firmansyah ([Publisher not identified] , 2006)

 Abstract

Auditor is not only as an institution whose function is to conduct audit activities. The auditor has more important role than merely investigate, document checking and make a report of financial situation. One of the aspects of auditor as an institution is auditor quality. We assume that auditor's quality play more strategic role than produce best financial analysis and report. Our data and hypothesis test show that auditor's quality can enhance information disclosure as well as its contribution to improve the quality of good-corporate-governance (GCG) policy and its implementation. Finally, GCG boost the shareholder's right to access financial information. This study suggest that in order to access reliable information, government body or shareholders should request company to auditor who has good reputation and image to realize audit activities.

 Digital Files: 1

 Metadata

Collection Type : Artikel Jurnal
Call Number : MUIN-XXXV-11-Nop2006-23
Main entry-Personal name :
Additional entry-Personal name :
Publishing : [Place of publication not identified]: [Publisher not identified], 2006
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ISSN :
Magazine/Journal : Manajemen Usahawan Indonesia
Volume : Vol. XXXV (11) November 2006: 23-28
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Electronic Access :
Holding Company : Universitas Indonesia
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  • Availability
  • Review
  • Cover
Call Number Barcode Number Availability
MUIN-XXXV-11-Nop2006-23 03-20-585965729 TERSEDIA
Review:
No review available for this collection: 92280
Cover