PENGARUH IKATAN KEPENTINGAN KEUANGAN DAN HUBUNGAN KLIEN, PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK, JASA LAIN SELAIN JASA AUDIT DAN LAMANYA MENUGASAN AUDIT TERHADAP INDEPENDENSI AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA)

STIE YAI, HENDRI (2017) PENGARUH IKATAN KEPENTINGAN KEUANGAN DAN HUBUNGAN KLIEN, PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK, JASA LAIN SELAIN JASA AUDIT DAN LAMANYA MENUGASAN AUDIT TERHADAP INDEPENDENSI AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA). PENGARUH IKATAN KEPENTINGAN KEUANGAN DAN HUBUNGAN KLIEN, PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK, JASA LAIN SELAIN JASA AUDIT DAN LAMANYA MENUGASAN AUDIT TERHADAP INDEPENDENSI AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA), VOL 17.

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Abstract

: The purpose of this study was to determine the effect bonding financial interests and client relations, competition among public accounting firms, services other than audit services and the duration of the audit assignment to the auditor's independence. This type of research used in this research is survey method. The samples studied were 19 Public Accounting Firm In Jakarta, chosen by purposive sampling technique. Data collection method used in this research was survey method with a questionnaire. The analysis technique used is multiple regression analysis. Results from this study is the bond financial interests and business relationships with clients have a significant influence on the independence of auditors, this is in line with previous research which states bond financial interests and business relationships with clients have a significant influence onthe independence of auditors. Competition between public accounting firms have a significant influence on the independence of auditors, this is in line with previous research which states competition between public accounting firms have a significant influence on the independence of auditors. Services other than auditing services have a significant influence on the independence of auditors, this is in line with previous research which states services other than auditing services have a significant influence on the independence of auditors. The duration of the audit assignment has a significant influence on the independence of auditors, this is in line with previous research which states the duration of the audi assignment has a significant influence on the independence of auditors. Bond financial interests and business relationships with clients, competition between public accounting firms, services other than audit services and the duration of the audit assignment jointly have a significant impact on auditor independence. Limitations of this study is only examining external factors that affect the independence of the auditor, the object of research only on public accounting firm in Jakarta, not the entire public accounting firm KAP examined only about 19 or 30% of the total population that has no peer KAP more from one and this research lead to the perception of auditor independence is not on the actual independence of the questionnaire so that the answers to questions tend to correspond with respondents surveyed perceptions rather than on factual independence as well as the Election respondents based on criteria that starts from the position of junior audit level with a larger number to senior audit is 3: 2 for each public accounting firm.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Depositing User: SE MBA PhD Hendri STIE Y.A.I
Date Deposited: 02 Sep 2020 08:41
Last Modified: 02 Sep 2020 08:41
URI: http://repository.stie-yai.ac.id/id/eprint/102

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