Lusiana, Maria (2024) Analisi Faktor-Faktor yang Mempengaruhi Independensi Auditor. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This research aims to analyze the factors that can influence auditor independence and how big the influence is, especially on four factors, namely audit tenure, audit rotation, size of the Public Accounting Firm (KAP), and audit lowballing. The research population is auditors who are in 52 Public Accounting Firms (KAP) registered with IAPI and the samples obtained in this study are auditors who have a D3/S1/S2/S3 education level with ages 21-40 years, thus getting a total of 58 samples. respondents from 20 KAPs (after outliers). The sampling technique in this research was purposive sampling. The data analysis technique used is the multiple linear regression analysis method using the Statistical Package for Social Sciences (SPSS) Version 24. The results of the study show that audit tenure and audit lowballing have a significant positive effect, audit rotation has an insignificant negative effect, and KAP size has a positive effect. not significant. Keywords : Auditor Independence, Audit Tenure, Audit Rotation, KAP Size, Audit Lowballing, Audit
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MARIA LUSIANA |
| Date Deposited: | 30 Oct 2024 03:44 |
| Last Modified: | 30 Oct 2024 03:44 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12835 |
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