FAKTOR – FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR

RIMAWATI, Nike and DEWAYANTO, Totok (2011) FAKTOR – FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR. Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study aims to empirically test the client management intervention, termination and replacement of auditors, high audit fees, tight audit time budget, audit sanctions on over-time budget, the length of the audit relationship of auditor independence. Auditor independence has a very important role to the auditor when the audit task is to maintain an honest and impartial attitude to anyone. The population in this study is the auditor who worked on the KAP Semarang consisting of 18 KAP. The samples used by random sampling. Questionnaire distributed to respondents were 112 and the number of questionnaires that can be analyzed as many as 53.The data analysis technique used in this study is the technique of multiple regression analysis. The results of this study indicate that client management intervention, termination and replacement of auditors, the length of the audit relationship and significant negative effect on auditor independence. High audit fees, audit sanctions on over-time budget has positive and significant impact on auditor independence. While the audit tight time budget and no significant negative impact on auditor independence.

Item Type:Thesis (Undergraduate)
Additional Information:Independence of the auditor, client management intervention, termination and replacement of auditors, high audit fees, tight audit time budget, audit sanctions on over-time budget, the length of the relationship of the audit.
Uncontrolled Keywords:Independence of the auditor, client management intervention, termination and replacement of auditors, high audit fees, tight audit time budget, audit sanctions on over-time budget, the length of the relationship of the audit.
Subjects:H Social Sciences > HG Finance
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:28558
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 Jul 2011 15:02
Last Modified:05 Jul 2011 15:02

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