Pengaruh Pemutakhiran Laporan Keuangan yang Telah diaudit Terhadap Pangsa Pasar, Hilangnya Klien, Audit Fee, Jumlah Partner Audit, dan Pendidikan Auditor (Studi Pada Mahasiswa Fakultas Ekonomi Program Studi Akuntansi Universitas Islam Indonesia)

Abstract

Restatement is a restatement of financial statements when a material misstatement is found in a previously published financial statement. This study aims to analyze the effect of audited financial statement update on market share, client loss, audit fee, number of audit partners, and auditor education (studies on the students of Faculty of Economics of Accounting Program of Islamic University of Indonesia). This research is a laboratory experiment research. This research data is obtained from questionnaires distributed to students of Accounting Study Program Faculty of Economics, Islamic University of Indonesia. Data analysis was done by Paired Sample T-Test. The results of this study indicate that market share, client loss, audit fee, number of audit partners, and auditor education in KAP directly update the audited financial statements are different from the KAP that never update the audited financial statements.