Analisis Faktor-Faktor Yang Mempengaruhi Integritas Dan Obyektivitas Auditor Pada kantor Akuntan Publik Di Jakarta (original) (raw)
This research aimed to identify and to test that effect integrity and objectivity of auditor for public accountant company in Jakarta. That research has been done in Jakarta with auditor respondent working for public accountant company. Retrieval of sample has been by using convenience sampling. Number of questionnaires propagated was 128 copies but only 93 copy question returned and may be used. The data of analysis for hypothesis tester was done with multiple regressions. The result of research indicates that quality of auditors have significantly effect to integrity and objectivity of auditor is 0,000 < 0,05, but the other variable such as size of client, enchantment of finance and relationship of effort, loyalty of regulations, non audit service, audit fee and size of public accountant company don't have significantly toward integrity and objectivity of auditors. Furthermore based on Adjusted R Square can be shown influence of independent variable toward integrity and objectivity can be explained is 16, 2%.
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