Pendapat Auditor atas Laporan Keuangan untuk Perusahaan yang Terdaftar di Bursa Efek Jakarta

Authors

  • Antonius Herusetya UPH Business School

DOI:

https://doi.org/10.21512/tw.v8i1.744

Keywords:

auditor, comparative financial report, public company, Jakarta Stock Exchange

Abstract

Reports are essentials to audit and assurance engagements because they communicate the result of auditor’s findings. The reason for this research is to study what types of the audit report has been issued for listed public companies in Bursa Efek Jakarta (BEJ). Audited reports from 106 sample companies are examined. Our findings reveal that most of the audit opinion among listed companies in Indonesia is unqualifed opinion (51.89%), followed by unqualified opinion with explanatory paragraph (39.79%), qualified opinion (7.55%), and disclaimer opinion (3.77%). Each audit opinion has its own condition that varies among many companies.

Author Biography

Antonius Herusetya, UPH Business School

Jurusan Akuntansi

References

Arens, A.A., Elder R.J., and Beasley M.S. 2006. Auditing and Assurance Services: An Integrated Approach. Eleventh Edition. New Jersey: Pearson Education, Inc.

Gay, L.R. and P.L. Diehl. 1992. Research Methods for Business and Management. New York: Machmillan Publishing Company.

Ikatan Akuntan Indonesia (IAI). 2001. Standar Profesional Akuntan Publik. Salemba Empat.

Messier W.F., S.M. Glover, and D.F. Prawitt. 2006. Auditing & Assurance Services: A Systematic Approach. Fourth Edition. New York: McGraw Hill/Irwin.

Sekaran, U. 2003. Research Methods for Business- A Skill Building Approach. 4th Edition. John Wiley & Sons, Inc.

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Published

2007-03-30
Abstract 271  .
PDF downloaded 2344  .