Persepsi Bankir Terhadap Faktor-Faktor Yang Mempengaruhi Independensi Akuntan Publik
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Institusion

STIE Indonesia Banking School

Author

Rahman, Aris Andika

Subject

HF5601 Accounting 

Datestamp

2020-11-13 06:40:04 

Abstract :
The object of this research is to analyze factors that influence independence of public accountans on banker?s perception . The factors are : (1) relationships with clients, (2) duration of assignment, (3) non audit service, (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) non audit service, (3) pressure from clientsand (4) audit fee are influence independence of public accountans on banker?s perception. Only one factor duration of assignment doesn?t influence independence of public accountans on banker?s perception. Keywords : independence, public accountans, banker?s perception. 

File :
Aris Andika Rahman, Ak.-Ibs.pdf