Analisis faktor-faktor yang mempengaruhi independensi penampilan akuntan publik

Retty Novianty, Indra Wijaya Kusuma


This study aims to identify and to test factors that effect public acountant's  appearance. The auditor's independence has an important role in the view of companies, investors and the auditor themeselves. Investigation on 75 respondents from public accountant firms and user companies in Indonesia, found that financial interest in the client's company and business relationship with their clients were the only significant factors in affecting the independence. the significant result was not found for non audit services offered by auditors, the lenght of continuiting audit services, the size of the audit firm, competition in providing auditing services among auditors, and audit fees.


auditor, independence in appearance, financial interest in the client's company, business relationship.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Jurnal Akuntansi dan Auditing Indonesia is currently indexed by:



ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

Creative Commons License
JAAI pada terlisensi oleh Creative Commons Attribution 4.0 International License.