PENGARUH TEKANAN MANAJEMEN KLIEN DAN AUDIT TIME BUDGET PRESSURE TERHADAP INDEPENDENSI AUDITOR

Abstract

Men auditor deals with pressures from client, auditor will react on two ways, functional and dysfuncyional behaviours. Auditor will sacrifice independency if auditor choose the dysfuncyional behaviour, i.e. reduced audit quality practices (RAOPs) and under reporting of time (UR7), as respond to the client pressures. The study has objective to examine factors that influence toward auditor independency. The study identify two factors, i.e. client manage¬ment pressure and audit time budget pressure, which influence auditor independency. The study uses survey method. Of 48 questionnaires were sent, 43 questionnaires were returned and used in analysis. The method used in analysis is multiple linear regression. The findings showed that client management intervention has positive influencial on auditor independence. By contrast, there is no significant influential between severance of work connection and replacement auditor towards independency auditor. Meanwhile, high fee audit positive and significant influential towards independency auditor. On audit time budget pressure, the study also find various results. There is no significant influential between tight audit time budget towards independency auditor. By contrast, sanction of audit over time budget has positive influencial towards independency auditor.