Open AccessDilema Auditor: Faktor Internal dan Eksternal Independensi
Author(s) -
Martdian Ratna Sari,
Alhamdi Zuhri,
Paulina Millennia Natalia Wijaya
Publication year - 2021
Publication title -
journal of management and business review/journal of management and business review
Language(s) - English
Resource type - Journals
eISSN - 2503-0736
pISSN - 1829-8176
DOI - 10.34149/jmbr.v18i2.276
Subject(s) - nonprobability sampling , accounting , audit , credibility , auditor independence , sample (material) , business , audit substantive test , auditor's report , population , independence (probability theory) , inherent risk (accounting) , external auditor , internal audit , joint audit , statistics , political science , mathematics , demography , chemistry , chromatography , sociology , law
The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements. This study aims to determine the effect of internal and external factors on auditor independence. This study used a Purposive Sampling as the sampling method, which is by taking a sample from the population-based on certain criteria (Sugiyono, 2013). This study used a sample of the auditor who has experience working in the KAP for at least 1 year. The type of data used is primary data in the form of a questionnaire. This study proves that the length of the auditor's relationship influences auditor independence. While this study does not prove that the provision of non-audit services, Competition among KAP, Large size of KAP, Audit period, and Relativism influence the independence of auditors.