PENGARUH TEKANAN MANAJEMEN KLIEN DAN AUDIT TIME BUDGET PRESSURE TERHADAP INDEPENDENSI AUDITOR  

Oleh:

Prabowo, Tri Jatmiko Wahyu ; Samsudin, Deni

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 10 no. 1 (Jan. 2010), page 74-87.
Topik: Auditor Independence; Client management pressure; Audit time budget pressure

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

When auditor deals with pressures from client, auditor will react on two ways, functional and dysfuncyional behaviour, i.e. reduced audit quality practise (RAQPs) and under reporting of time (URT), as respond to the client pressures. The study has objective to examine factors that influence toward auditor independency. The study identify two factors, i.e. client management pressure and audit time budget pressure, which influence auditor independency. The study uses survey method. of 48 questionnaires were sent, , 43 questionnaires ware returned and used in analysis. The method used in analysis is multiple lenear regression. The findings showed that client management intervention has positive influencial on auditor independence. By contrast, there is no significant influential between severance of work connection and replacement auditor towards independency auditor. On audit time budget pressure,the study also find various results. There is no significant influential between tight audit time budget towards independency auditor. By contrast, sanction of audit over time budget has positive influencial towards independency auditor.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali