EFFECT OF EDUCATION, EXPERIENCE, AUDITOR INDEPENDENCE
AND AUDIT FEE AUDITOR OF PROFESSIONALISM IN PUBLIC
ACCOUNTANTS IN OFFICE CENTER
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Zhela , Aritanoga
Subject
HF5601 Accounting
Datestamp
2011-10-24 06:19:00
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.
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.
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