Alam, Syamsu (2022) PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT PADA KANTOR PERWAKILAN BPKP MAMUJU SULAWESI BARAT. EQUITY: Journal of Economics, Management and Accounting, 16 (1). pp. 55-70. ISSN 2549-6182
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Abstract
This study aims to see empirical evidence regarding the effect of the length of the audit relationship (audit tenure) and audit fees on auditor independence for auditors in Makassar City. The type of data used in this study is quantitative data in the form of scores or scores of respondents answers to the questionnaires that have been distributed. While the source of data in this study is primary data and respondents in this study are auditors who work at the Public Accounting Firm (KAP) in Makassar City. Based on the hypothesis testing in this study, it shows that the length of the audit relationship (audit tenure) with the client being audited does not affect the independence of the auditor, while the amount of audit service fees paid by the client has a positive effect on the independence of the auditor.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Audit Tenure, Audit Fee, Auditor Independence |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | PASCASARJANA |
| Depositing User: | Unnamed user with email admin@umi.ac.id |
| Date Deposited: | 27 Jun 2023 05:07 |
| Last Modified: | 27 Jun 2023 05:35 |
| URI: | http://repository.umi.ac.id/id/eprint/2866 |
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