INDEPENDENSI AUDITOR DITINJAU DARI HUBUNGAN
AUDITOR DENGAN KLIEN, KEAHLIAN AUDITOR
DAN BIAYA AUDIT
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Nur , Aisyah
Subject
HF5601 Accounting
Datestamp
2011-02-28 06:23:07
Abstract :
National economy of assessed last some years to weaken effect of going broke of a number of company which sustaining national economy. Its problem of the company assessed to have good performance, arrive - just arrive trapp debt which uncontrollably, if attributed to duty and work of accountant profession, impress the existence of society ascription which tend to to blame accountant which only kurus just him it without based on an profession responsibility. Some accountant openly confess that they might possibly do its duty truly but the mentioned not yet can be done by because company wish so that result of done audit according to request of company, if auditor refuse hence KAP will lose client because making a move to other KAP. See this occurence, if when attributed to professional attitude of profession it is of course have implication to to duty work of profession hereinafter, and if have so of course will influence pertinent accountant independency. This research aim to to know and prove empirically Auditor relation with Client, Audit Expense and membership of Auditor with Independency Auditor. Sampel which is used in this elite is 44 laboring Auditor at Office Public Accountant (KAP) in Surabaya, While source of used data come from answer of kuisioner disseminated at 44 responder Laboring auditor at Office Public Accountant (KAP) in Surabaya). obtained to be Data to be analysed by using technique analyse doubled linear regresi by means of ... assist computer, using program of SPSS. 16.0 For Windows From result of analysis can be concluded that hypothesis 1 expressing to be anticipated by Relation Auditor with Client have relation which is signifikan with Independency Auditor, tested by its truth, hypothesis 2 expressing to be anticipated by Audit Expense have relation which is signifikan with Independency Auditor, tested by its truth and hypothesis 3 expressing to be anticipated by Membership of Auditor have relation which is signifikan with Independency Auditor, tested by its truth.
National economy of assessed last some years to weaken effect of going broke of a number of company which sustaining national economy. Its problem of the company assessed to have good performance, arrive - just arrive trapp debt which uncontrollably, if attributed to duty and work of accountant profession, impress the existence of society ascription which tend to to blame accountant which only kurus just him it without based on an profession responsibility. Some accountant openly confess that they might possibly do its duty truly but the mentioned not yet can be done by because company wish so that result of done audit according to request of company, if auditor refuse hence KAP will lose client because making a move to other KAP. See this occurence, if when attributed to professional attitude of profession it is of course have implication to to duty work of profession hereinafter, and if have so of course will influence pertinent accountant independency. This research aim to to know and prove empirically Auditor relation with Client, Audit Expense and membership of Auditor with Independency Auditor. Sampel which is used in this elite is 44 laboring Auditor at Office Public Accountant (KAP) in Surabaya, While source of used data come from answer of kuisioner disseminated at 44 responder Laboring auditor at Office Public Accountant (KAP) in Surabaya). obtained to be Data to be analysed by using technique analyse doubled linear regresi by means of ... assist computer, using program of SPSS. 16.0 For Windows From result of analysis can be concluded that hypothesis 1 expressing to be anticipated by Relation Auditor with Client have relation which is signifikan with Independency Auditor, tested by its truth, hypothesis 2 expressing to be anticipated by Audit Expense have relation which is signifikan with Independency Auditor, tested by its truth and hypothesis 3 expressing to be anticipated by Membership of Auditor have relation which is signifikan with Independency Auditor, tested by its truth.
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