Analisis faktor-faktor yang mempengaruhi independensi penampilan akuntan publik

Retty Novianty, Indra Wijaya Kusuma

Abstract

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.

Keywords

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

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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Accounting Department, Faculty of Economics, Islamic University of Indonesia and Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.