ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AKUNTAN PUBLIK

ANARKHI, MARSHALL RAMADHAN and Mukhtaruddin, Mukhtaruddin and Kalsum, Umi (2020) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AKUNTAN PUBLIK. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the Factors Affecting the Independence of Public Accountants in Palembang City. The sampling technique used is the saturation sampling method and the number of samples obtained as many as 35 samples. Data collection methods used in this study were questionnaires. The data analysis technique used to test the hypotheses in this study is Multiple Linear Regression Analysis. Based on research that has been done, the results show that the variables of financial interest ties and business relationships with clients, audit tenure, audit fees, client management interventions and lowballing have a negative effect on independence. This shows that the independence of auditors will not be easily lost even though many parties outside the auditor want to eliminate it for personal gain.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Independensi, Ikatan Kepentingan Keuangan dan Hubungan Usaha dengan Klien, Lamanya audit, Audit Fee, Intervensi Manajemen Klien.
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4946 not found.
Date Deposited:	31 Jan 2020 01:29
Last Modified:	31 Jan 2020 01:29
URI:	http://repository.unsri.ac.id/id/eprint/26414

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