PENGARUH FAKTOR-FAKTOR INDEPENDENSI TERHADAP KUALITAS AUDIT (Studi Empiris Pada Auditor yang Bekerja di KAP Jawa Timur)
| Main Author: | KUSMAENI, EMI |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
STIESIA
, 2011
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| Subjects: | |
| Online Access: |
http://repository.stiesia.ac.id/2172/1/Emi_JAMBSP_Juni2011.pdf http://repository.stiesia.ac.id/2172/ https://ejournal.stiesia.ac.id/jambsp |
Daftar Isi:
- This research examines the effect of independence to audit quality. Population of this research is all auditot in East Java region, according to in PPNP Finance Depat tmen April 2009 list, amounting to 60 public accountant and 796 auditors. This research uses purposive sampling where conducted by determination of sample counted adjustment fi-om each amount of auditor u,hich work al that public accountants and uses Rao's equation. To prevent not complete rcturn of the questioners with rninimum questioners, so this research sent 150 research questioners which delivered directty through nail posting and returned 95 questioners. The research hypothesis cotlducted by implementing analyzes multiple linear regression. The result indicates that long bond with client factor elfecrcd audit quality significantly. Pressure from client factor effected audit quality unsignificantly.