Analisis Faktor-Faktor yang Mempengaruhi Independensi Akuntan Publik di Surabaya  

Oleh:

Supriyati ; Wilopo, R. ; Ahmar, Nurmala

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 5 no. 1 (Apr. 2002), page 84-95.
Topik: AKUNTAN; akuntan; independensi; financial statement; Independency; public accountant
Fulltext: VV5.1 Apr02 5(1) 84-95.pdf (425.11KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Financial statement reported by the management to tlie society is to make them able to assess the financial accountability of management and the company's ability to gain profit and the company's financial. position. Generally, the society are still less informed about the job done by a certain profeession, because of its complexity. However, they will appreciate any kind of job done by a certain profession whenever it really shows the standardised quality of their job. Thus, the society will be guaranteed that they can get the profitable service from such a profession. In connection with the description above, independency of public accountant is considered to be the important thing for creating the society's trust toward public accountants. Besides, it is also one of the factors for assessing the quality of auditing, In this case, there are three kinds of indepenndency such as independency of attitude, performance, and expertise.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali