Persepsi Bankir Terhadap Faktor-Faktor Yang Mempengaruhi Independensi Akuntan Publik

Rahman, Aris Andika (2012) Persepsi Bankir Terhadap Faktor-Faktor Yang Mempengaruhi Independensi Akuntan Publik. S1 thesis, STIE Indonesia Banking School.

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Abstract

The object of this research is to analyze factors that influence independence of public accountans on banker’s perception . The factors are : (1) relationships with clients, (2) duration of assignment, (3) non audit service, (4) pressure from clients and (5) audit fee. Methods used in processing the data using one sample t-test. They are the five factors that influence the attitude of independence of the public accountants can be seen with the review. The result of this research shows that : (1) relationships with clients, (2) non audit service, (3) pressure from clientsand (4) audit fee are influence independence of public accountans on banker’s perception. Only one factor duration of assignment doesn’t influence independence of public accountans on banker’s perception. Keywords : independence, public accountans, banker’s perception.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 13 Nov 2020 06:40
Last Modified: 13 Nov 2020 06:40
URI: http://repository.ibs.ac.id/id/eprint/1202

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