ANALISIS PENGARUH OPINI AUDIT DAN KOMITE AUDIT TERHADAP PERSISTENSI LABA

Abstract

This study aims to examine the effect of audit opinion and audit committee on earning persistence. Earning persistence is defined as expected future earning and reflection of sustainable earnings. This study use audit opinion and audit committee as independent variables. The dependent variable used in this study is earning persistence in observations 2011 until 2014. This study also tests several control variables namely absolute accrual value, cash flow volatility, and sales volatility. The population of this study is 150 manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2011-2014. The sample was selected using purposive sampling method and obtained 60 companies being sampled. The research hypotheses were tested using multiple linear regression analysis. The result shows that audit opinion and audit committee have no significant effect on earning persistence.