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All Journal Media Riset Akuntansi Auditing & Informasi E-JURNAL AKUNTANSI
Soliyah Wulandari
UIN Syarif Hidayatullah Jakarta
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR EKSTERNAL MENURUT PERSEPSI BANKIR Amilin ,; Wiwik Utami; Soliyah Wulandari
Media Riset Akuntansi, Auditing & Informasi Vol. 8 No. 1 (2008): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.475 KB) | DOI: 10.25105/mraai.v8i1.741

Abstract

The objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher's objective are to find out banker's perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker's perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker's perception. Actually, all factors are influence external auditor indepen­dence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia's condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.Keywords: independence auditor, external auditor, banker's perception
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN Soliyah Wulandari
E-Jurnal Akuntansi Vol 6 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Penelitian ini menjelaskan  faktor-faktor yang mempengaruhi auditor dalam memberikan opini audit going concern. Faktor-faktor yang dimaksud adalah reputasi KAP, kondisi keuangan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, rasio pertumbuhan perusahaan, rasio likuiditas, rasio profitabilitas, rasio aktivitas, dan rasio leverage.Sampel yang di dalam penelitian ini dihasilkan melalui teknik pengambilan sampel bertujuan dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI).  Sampel akhir dari penelitian ini adalah 17 perusahaan dengan 85 observasi. Data dianalisis dengan menggunakan regresi logistik.Hasil dari penelitian ini memberikan dukungan secara empiris bahwa opini audit tahun sebelumnya mempengaruhi auditor dalam memberikan opini audit going concern. Namun hasil penelitian ini tidak memberikan dukungan secara empiris bahwa reputasi KAP, kondisi keuangan perusahaan, ukuran perusahaan, rasio pertumbuhan perusahaan, rasio likuiditas, rasio profitabilitas, rasio aktivitas dan rasio leverage mempengaruhi auditor dalam memberikan opini audit going concern. Kata kunci: opini audit going concern, reputasi KAP, kondisi keuangan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, rasio keuangan
Co-Authors Amilin , Wiwik Utami