Pengaruh Kualitas Auditor dan Kepemilikan Manajerial terhadap Ukuran Perusahaan setelah Penerapan PSAK 64 pada Perusahaan Pertambangan di Indonesia

Authors

  • Ricky Ricky STIE Widya Dharma Pontianak

Abstract

This study aims to determine the impact of auditor quality and managerial ownership on the size of the company regarding PSAK 64 implementation on mining companies in Indonesia. The samples of this research are listed mining companies in Indonesia Stock Exchange from the year 2013 to 2017. The results of this research show that managerial ownership does not significantly affect to the size of a company regarding PSAK 64 implementation on mining companies in Indonesia, while auditor quality mark a notable influence to the size of the company regarding PSAK 64 implementation on mining companies in Indonesia. PSAK 64 provides independence in making decisions to the presentation of a financial statement related on exploration and evaluation assets based on professional judgment and consistent, management who also own the company tends to be conservatives; which makes managerial ownership does not affect the size of the company. For the audit firm; such as big four, more likely prefer relevancy to reliability, as the PSAK 64 which also created by those leading firm, explains exploration and evaluation activities can be capitalized as assets with professional judgment thus show that auditor quality affect the size of the company regarding PSAK 64 implementation on mining companies in Indonesia.

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Published

2019-03-19

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Section

Articles