Image of Pengaruh Lamanya Hubungan Audit Dengan Klien, Ukuran Kap, Pemberian Jasa Lain Selain Audit, Fee Audit, Dan Keberadaan Komite Audit Tehadap Independensi Auditor
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Pengaruh Lamanya Hubungan Audit Dengan Klien, Ukuran Kap, Pemberian Jasa Lain Selain Audit, Fee Audit, Dan Keberadaan Komite Audit Tehadap Independensi Auditor

ABSTRACT

This study aims to analyse the factors affecting auditor independence because The development of the business world is very fast, and always followed by the development of the Public Accounting Firm (KAP).The purpose of this study was to obtain empirical evidence about: the magnitude of the effect of (1)audit firms serving a given client over a longer duration, (2) the accounting firm size factor,(3) financial services other than audit, (4) audit fees, and (5) the existence of audit committee, are perceived as having a higher risk of losing independence. This research sampling method is done by random sampling of auditors, we have gathered 60 samples of auditors working in audit firms in Pekanbaru and padang. To find out how big the factors influence the auditors independency, this study used multiple regression test model analysis using parametric statistical analysis by test the validity, reliability, normality, multicollinearity, heteroskedasticity, multiple regression, variable domination, and coefficient determination. The numbers of coefficient determination (R2) we have calculated pointed out that the independent variables had contributed 93.7% to auditor independence. In this research we have concluded that all independent variable we present has a significant influence over auditor independence with the exception of financial services other than audit, and fee audit being the dominant factor among the influencing variable factors over auditors independence.

Keywords: independency, auditor, influence

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0265)
02 03. 119 (0265)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0265)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0265)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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