Journal Economics, business & accountancy : THE EFFECT OF AUDITOR QUALITY ON BOND RATING: THE TESTING OF "INFORMATION ROLE" AUDITORS IN INDONESIA

Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characterist...

Full description

Main Author: Wahyuni, Sri
Format: Jurnal
Language: Bahasa Inggris
Published: PPPM Perbanas 2013
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79433
PINJAM
Summary: Measuring the company bond rating is important for the business nowadays. Auditor qualityis considered an important factor. Therefore, it is important to see the effect of auditor qualityon bond rating. The objective of this research is to investigate the relation between auditorquality characteristics (size, tenure and industry specialist auditors), and bond rating.Data used in this research are 1283 years-firm observation during 2000-2010.
Physical Description: 171
ISBN: ISBN:ISSN 2087-3735