Analisis Faktor-Faktor Yang Mempengaruhi Independensi Akuntan Publik (Studi Pada Tiga Kantor Akuntan Publik Di Wilayah Jakarta Selatan)

Lumbangaol, Benny Hermanto (2011) Analisis Faktor-Faktor Yang Mempengaruhi Independensi Akuntan Publik (Studi Pada Tiga Kantor Akuntan Publik Di Wilayah Jakarta Selatan). S1 thesis, STIE Indonesia Banking School.

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Abstract

Based on the increase of users of financial statements, than it will increase the needed of external auditors to assess the fairness, reliable and transparency financial statement. One of the aims is to avoid the asymmetry information between management and stakeholders. Therefore, based on viewpoint of the users audited financial statement, the most important of a auditor external which is must have credibility. The credible auditor which is must have high level competency and independence. According the writer, the most important is independence. As an illustration if the external auditor had found all of the disclosure guiltiness of client, so the external auditor still have potentially to did not informed all of the disclosure guiltiness to users audited financial statement. Based on the argumentation above, the researcher made an attempt on the detail examination about independence external auditor. This detail examination or research is made well into thesis that entitled factors analysis which influence independence the external auditor. As the variable used in this thesis are relationship between external auditor with the client, pressure by the client, non audit service, audit fee, and duration of the audit assignment. This research completed with the descriptive methods and used one-sample t test to test hypotheses Based on the results of data analysis, the researcher conclude that the most factors to influence auditor independence are non audit service, duration of the audit assignment, and relationship between external auditor with the client. Whereas, the pressure from the client, and audit fee are have a little influence to effecting auditor independence. Audit fee factor is not the matter of auditor independence, but the influenceis by the duration to complete the audit assignment. Several thing is not influence the auditor independence is gifts from the client. That is because of the amount of gifts is not material. Keywords : Auditor, Independency, public accountant

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 01 Oct 2020 01:59
Last Modified: 01 Oct 2020 01:59
URI: http://repository.ibs.ac.id/id/eprint/1400

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