@thesis{thesis,
		author={Zhela   Aritanoga},
		title ={EFFECT OF EDUCATION, EXPERIENCE, AUDITOR INDEPENDENCE
AND AUDIT FEE AUDITOR OF PROFESSIONALISM IN PUBLIC
ACCOUNTANTS IN OFFICE CENTER},
		year={2011},
		url={http://www.upnjatim.ac.id/},
		abstract={Public accountants have a good strategic position in the eyes of management
and in the eyes of users of financial statements. Great trust in the customer's
audited financial statements and services provided by public accountants
eventually require attention to the quality of audits of public accountants was
doing. However, society has not fully put trust in the public accounting
profession. Based on this background, this research aims to prove empirically the
influence of education, experience, independence of auditors, and audit fees on
auditor professionalism and to prove the dominant factor affecting the
professionalism of auditors.
The sample used by as many as 15 KAP KAP each represented two respondents
in the KAP in Central Surabaya. This sampling using simple random sampling
technique. Variables used in the study were 5 variables: education (X1),
experience (X2), auditor independence (X3), the audit fee (X4), as the
independent variable and the professionalism of auditors (Y) as dependent
variables were analyzed using multiple linear regression analysis .
Based on the description and analysis of data that has been put forward, it can be
concluded that multiple linear regression model produced is not suitable to
determine the effect of education (X1), experience (X2), auditor independence
(X3), and the audit fee (X4) to the professionalism of auditors (Y). T test results
are education (X1), experience (X2), auditor independence (X3), and the audit fee
(X4) does not significantly influence auditors' professionalism (Y) so that the
hypothesis of this study: (a) Hypothesis to-1 which states that Education,
experience, independence of auditors, and audit fees affect auditors
'professionalism KAP in Central Surabaya, not verified (b) Hypothesis to-2 which
states that the independence of auditors dominant influence on the professionalism
of auditors' firm, not verified.}
		}