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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