Jurnal Ilmu dan Riset Akuntansi
Vol 4, No 2 (2015)

FAKTOR-FAKTOR YANG `MEMPENGARUHI INDEPENDENSI AUDITOR

Novitasari, Ferraria (Unknown)
Kurnia, Kurnia (Unknown)



Article Info

Publish Date
02 Aug 2016

Abstract

This research is meant to examine the influence of the provision of other services i.e: audit service, the length of the relationship between the audit and its client, the size of public accountant office, the competition among public accountant office to the independency of auditor. The results of this study show that: the provision of the other services other than audit service have negative influence to the independency of the auditor, the length of the relationship between the audit and its client has positive influence to the independency of the auditor, the size of public accountant office has negative influence to the independency of the auditor, the competition amoung public accountant offices client has positive influence to the independency of the auditor.Keywords: the provision of other services other than audit service, the length of the relationship between the audit and its client, the size of public accountant office, the competition amoung public accountant office to the independency of auditor.

Copyrights © 2015






Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...