FAKTOR-FAKTOR YANG MEMPENGARUHI INDPENDENSI AUDITOR: STUDI EMPIRIS PADA KAP DI JAWA TENGAH

Abstract

This study aims to analyze the impact of audit tenure, audit fee, manajerial advisory service, and internal audit committee to auditor independence. In this study, the form of primary data collected by using questionnaire that shared to auditor in Central Java. The amount of sample was 53. Data was analyzed with quality data test, classic assumption test, and hypothesis test using multiple linear regression. The results showed that the internal audit committee have potive relation to audior independence. Audit fee also have potie relation to auditor independence but because of the hypotheses is that audit fee have negatie relation to auditor independence so the hypotheses is rejected. Audit tenure and manajerial advisory service didn’t have significance relation to auditor independence