Faktor-faktor yang Mempengaruhi Independensi Akuntan Publik dalam Pelaksanaan Audit pada Kantor Akuntan Publik di Bandung
Daftar Isi:
- This research intended to know what factors would influence the public accountant’s indpendency when conducting an audit by certified public accountant in Bandung. The analysis techiques used to solve these problems were single linear regresion models and multiple linear regresion models with the help of SPSS version 17.0. This study can prove that the audit fee, other than audit services provided to the client's public accounting firm, accounting firm profile, the length of the relationship between public accounting firms audit the client, if the testing is done together had no significant effect on the independence, audit fee only independent variables that have a significant influence on the independence of public accountants.