24 May 2012

FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR

Kasidi (2007). Persepsi Manajer Keuangan Perusahaan Manufaktur Di Jawa Tengah. Tesis  MAGISTER SAINS AKUNTANSI UNDIP

Abstract

The background of this study is based  on the problem faced by many large and medium scale factories, with axperience bankruptcy, though independence auditor or external auditor has audit them. The objective of this study is to get an empirical fact or an empirical finding on  how big the influence of the size of the audit firm, the tenure of the auditor the client, the audit fee for the auditor from the client, the management advisory services, and the existence of the audit committee in the client`s company to the auditor`s independence based from the financial manager`s perception in many manufacturing industry in Central Java Province.

The population of this study are 281  lage scale manufacturing company in Central Java Province, and the sample that taken from population are 62 financial manager from these companies. Data collected by using mail survey and data were analysed by using multiple regression equation.

The result indicates that is got from  the simultaneous hypothesis testing we find out that there is a positive relationship bedween the size of the audit firms, the tenure of the auditor the client, the audit fee for the auditor from the client, the management advisory services, and the existence of the audit committee in the client company to the auditor`s independence. The result from individual parametric testing we will find out that: (1) the size of the audit firm does not give any influence to the auditor`s independence; (2) the tenure of  auditor to the client does not give any influence to the auditor`s independence; (3) the audit fee does not give any influence to the auditor`s independence; (4) the management advisory services does not give any influence to the auditor`s independence; (5) there  is a positive relationship between the existence of the audit committee to the auditor`s independence.

Keyword: the size of audit firms, the tenure of the auditor and the client, the audit fee, the management advisory services, the audit committee, auditor`s independence. 

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