Setiawan, Fernanda (2020) Pengaruh partner tenure dan firm tenure terhadap earnings benchmarks. Bachelor thesis, Universitas Pelita Harapan.
![[img]](http://repository.uph.edu/style/images/fileicons/text.png) |
Text (Title)
Title - 2021-02-07T160729.316.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) |
|
|
Text (Abstract)
Abstract - 2021-02-07T162133.831.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (193kB) | Preview |
|
|
Text (ToC)
ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview |
|
|
Text (Chapter1)
Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview |
|
|
Text (Chapter2)
Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Chapter3)
Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Chapter4)
Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
|
|
Text (Chapter5)
Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (406kB) |
|
|
Text (Bibliography)
Bibliography - 2021-02-07T162431.474.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview |
|
|
Text (Appendices)
Appendices - 2021-02-07T162548.421.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB) |
Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh partner tenure dan firm tenure terhadap earnings benchmarks. Earnings benchmarks diukur menggunakan BENCH. Partner tenure yang diukur berdasarkan dalam jumlah tahun seorang partner KAP menangani klien tertentu. Firm tenure diukur berdasarkan dalam jumlah tahun sebuah KAP (Kantor Akuntan Publik) menangani klien tertentu. Data penelitian ini adalah data sekunder dengan seluruh perusahaan yang terdaftar di S&P Market Intelligence dan S&P Capital IQ untuk negara Thailand selama periode 2016-2019 sebagai populasi. Sampel penelitian ini berjumlah 432 observasi, dimana terdiri dari 108 perusahaan industrial dengan sektor industri barang modal, layanan komersial dan professional dan transportasi yang terdaftar di S&P Market Intelligence selama periode 2016-2019. Hasil penelitian ini menemukan bukti bahwa partner tenure dan firm tenure berpengaruh negatif terhadap earnings benchmarks.
| Item Type: | Thesis (Bachelor) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Creators: |
|
||||||||
| Contributors: |
|
||||||||
| Uncontrolled Keywords: | partner tenure; firm tenure; earnings benchmarks; BENCH; partner audit; Kantor Akuntan Publik | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
||||||||
| Depositing User: | Fernanda Thalia Setiawan | ||||||||
| Date Deposited: | 07 Feb 2021 09:27 | ||||||||
| Last Modified: | 07 Feb 2021 09:27 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/15496 |
Actions (login required)
 |
View Item |
