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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Maharani, Atika Kiki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALYSIS OF THE AUDITOR'S DURATION OF RELATIONSHIP WITH THE AUDITEE ON AUDITOR'S INDEPENDENCE Maharani, Atika Kiki; Ariesta, Ghina Fitri
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.482

Abstract

This study seeks to find out whether the length of the auditor's relationship with the auditee affects auditor independence and to find out what factors affect auditor independence. The method used in this study is qualitative with secondary data sources derived from previous research journals, books containing research topics, theses, and other sources related to research. The results of this study indicate that the length of the auditor's relationship with the auditee has a negative effect on auditor independence and the factors that affect auditor independence are the size of the Public Accounting Firm (KAP), the length of the auditor's relationship with the client, giving hope other than auditing, competition between KAPs.
Co-Authors Ariesta, Ghina Fitri