Persepsi akuntan pendidik dan mahasiswa akuntansi terhadap Independensi penampilan akuntan publik
| Main Author: | Muswanto, Herry sabda |
|---|---|
| Format: | Thesis NonPeerReviewed application/pdf |
| Terbitan: |
, 2004
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| Subjects: | |
| Online Access: |
http://eprints.uns.ac.id/2472/1/56561006200905461.pdf http://eprints.uns.ac.id/2472/ |
Daftar Isi:
- ABSTRACT PERCEPTIONS EDUCATION ACCOUNTANTS AND UNDERGRADUATE STUDENTS IN ACCOUNTING TOWARD INDEPENDENCE IN APPEARANCE OF PUBLIC ACCOUNTANTS Herry Sabda Muswanto F.0300044 This study is aimed at knowing the perceptions of respondents toward independence in appearance of public accountants. This study does to develop the earlier study which had been done by Kusuma and Novianty (2000), and we add advertising factor to this study. There are two respondents in this study both education accountants and undergraduate students in accounting. The questionnaire were distributed to respondents that consists of 23 closed ended questions for measuring respondent’s perceptions. Respondents were asked to provide their measure of agreement with each of question. Data was collected from 173 respondents, consists of 53 respondents from education accountants and 120 respondents from undergraduate students in accounting. The validity and reliability of each item had been tested by Pearson’s Correlation Product Moment and Cronbach’s Alpha method. The results of validity and reliability testing indicate that 21 item are valid and the factors are reliable. The result of normality testing indicates that the data distribution is not normal for each factor, but for all factors, data distributions are normal. The normality is tested by One-Sample Kolmogorov-Smirnov Test. There are eight hypothesises that are tested by Chi-Square test, Mann-Whitney U test, dan Independent Sample t test. The results of this study are different from earlier study. Kusuma and Novianty (2000) found that financial interest in the client’s company and business relationship with their clients were the only significant factor in affecting the independence, but this study give the evidence that financial interest in the client’s company and business relationship with their client, the length of continuiting audit services, and audit fee can influence the independence significantly. This study also give the evidence that respondent’s perceptions toward independence in appearance of public accountants are the same.