PENGARUH AUDIT FEE, ROTASI SEMU AUDIT DAN LAMANYA HUBUNGAN KLIEN DENGAN KANTOR KUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: Studi Kasus pada Kantor Akuntan Publik PwC Indonesia

Grace Bakri, - (2018) PENGARUH AUDIT FEE, ROTASI SEMU AUDIT DAN LAMANYA HUBUNGAN KLIEN DENGAN KANTOR KUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: Studi Kasus pada Kantor Akuntan Publik PwC Indonesia. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to examine the effect of audit fee, pseudo rotation of audit and length of client relationship with audit of independence of public accountant. The population in this study is Public Accounting Firm (KAP) PricewaterhouseCoopers (PwC) Indonesia. Sampling is done by using purposive sampling method which yield 60 samples of auditor. Data analysis used in this research is multiple linear regression. The results of this study indicate that (1) Audit Fee has significant influence on the independence of Public Accountant, (2) Pseudo Rotation has significant influence to Public Accountant Independence, and (3) Length of Client Relationship with Public Accountant Firm has significant influence to Independence of Public Accountant.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 1410112144] [Ketua Penguji: Anita Nopiyanti] [Penguji I: Alfida Aziz] [Penguji II/Pembimbing: Dahlia Pinem]
Uncontrolled Keywords: Audit Fee, Pseudo Audit Rotation, Length of Client Relations with Audit, and Independence of Public Accountant.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 31 May 2019 02:27
Last Modified: 31 May 2019 02:27
URI: http://repository.upnvj.ac.id/id/eprint/339

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