Dewi, Any Rustia (2016) Pengaruh Tingkat Konservatisme Pelaporan Keuangan Pada Keadaan Sebelum Rotasi Audit (Pre-Rotation) Dan Setelah Rotasi Audit (Post-Rotation) Dengan Diskresioner Model Jones. Parsimonia : Jurnal Akuntansi, Manajemen dan Bisnis, 2 (3). pp. 29-40. ISSN 2355-5483

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Abstract

In this research, Researcher investigated the changes in managerial discretion over financial
reporting following the Audit Rotation KMK No. 243/06/2002. We documented that an increasing in
conservatism in financial reporting is followed by Audit Rotation and the result is require for Public
Accountant and Public Accountant Office (PAO) to limit audit tenure. First, researcher found that
forms report lower discretionary accruals after audit rotation than in period preceding audit rotation.
Second, the researcher was made additional investigation for sure, and the result says similar that
firms reported lower discretionary accruals after audit rotation.These result are obtained with
measurement using regression analysis and independent sample t-test statistic. The formula is
adopted from discretionary accruals Jones Model and Modified Jones Model. The Empirical evidence
is supported decision from the goverment to require mandatory audit rotation KMK no. 243/06/2002.

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