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FAKTOR FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR. (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

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ABSTRACT
This research is meant to examine the influence of the provision of other services i.e: audit service, the length of
the relationship between the audit and its client, the size of public accountant office, the competition among
public accountant office to the independency of auditor. The results of this study show that: the provision of the
other services other than audit service have negative influence to the independency of the auditor, the length of
the relationship between the audit and its client has positive influence to the independency of the auditor, the size
of public accountant office has negative influence to the independency of the auditor, the competition amoung
public accountant offices client has positive influence to the independency of the auditor.
Keywords: the provision of other services other than audit service, the length of the relationship between the
audit and its client, the size of public accountant office, the competition amoung public accountant
office to the independency of auditor.

ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh pemberian jasa lain selain jasa audit, lama hubungan
audit dengan klien, ukuran kantor akuntan publik, lama hubungan audit dengan klien, ukuran kantor
akuntan publik, persaingan antar kantor akuntan publik terhadap independensi auditor. Hasil
penelitian ini menunjukkan bahwa pemberian jasa selain audit berpengaruh negatif terhadap
independensi auditor, lama hubungan audit dengan klien berpengaruh positif terhadap independensi
auditor, ukuran kantor akuntan publik berpengaruh negatif terhadap independensi auditor,
persaingan antar kantor akuntan publik berpengaruh positif terhadap independensi auditor.
Kata kunci: pemberian jasa selain jasa audit, lama hubungan audit dengan klien, ukuran kantor
akuntan publik, persaingan antar kantor akuntan publik, independensi auditor.

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Ketersediaan

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Informasi Detil

Judul Seri

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No. Panggil

A15/032 Fer f

Penerbit

New Delhi : ., 2015

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

A15/032

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Info Detil Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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