Faktor-Faktor Yang Mempengaruhi Independensi Akuntan Publik Menurut Persepsi Mahasiswa Akuntansi
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Institusion
STIE Indonesia Banking School
Author
Prasetyo, Bayu
Subject
HF5601 Accounting
Datestamp
2020-08-28 04:30:01
Abstract :
The object of this research is to analyze factors that influence independence of public accountans on accounting student?s perception . The factors are : (1) size of the firm, (2) duration of assignment, (3) relationships with clients , (4) pressure from clients and (5) audit fee Methods used in processing the data using one sample t-test. They are the five factors that influence the attitude of independence of the public accountants can be seen with the review The result of this research shows that : (1) relationships with clients, (2) pressure from clients and (3) audit fee are influence independence of public accountans on accounting student?s perception. There is two factor (1) size of the firm and (2 )duration of assignment doesn?t influence independence of public accountans on accounting student?s perception. Key words : independence, public accountans, accounting student?s perception
The object of this research is to analyze factors that influence independence of public accountans on accounting student?s perception . The factors are : (1) size of the firm, (2) duration of assignment, (3) relationships with clients , (4) pressure from clients and (5) audit fee Methods used in processing the data using one sample t-test. They are the five factors that influence the attitude of independence of the public accountants can be seen with the review The result of this research shows that : (1) relationships with clients, (2) pressure from clients and (3) audit fee are influence independence of public accountans on accounting student?s perception. There is two factor (1) size of the firm and (2 )duration of assignment doesn?t influence independence of public accountans on accounting student?s perception. Key words : independence, public accountans, accounting student?s perception
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