PENGARUH EFEKTIVITAS KOMITE AUDIT, KOMITMEN PROFESIONAL, TENURE OF THE AUDIT FIRM, DAN PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AKUNTAN PUBLIK: PERSEPSI AUDITOR EKSTERNAL DI SURABAYA
Abstract: Each company which
is had by public needs public accountant opinion about financialstatement that
was prepared by the management. Audit of financial statement is done
forincrease financial statement credibility through push down information risk.
Stakeholderslook at independent auditor report for the financial statement
include reasonable assuranceabout relevance and reliability. But without
independence, the attestation function will be nil.In other words, the
independence is perhaps the most essential factor in existence of a
publicaccounting profession. The goal of this research are to examine and to
get empirical evidenceabout influence of audit committee effectiveness,
professional commitment, tenure of the auditfirm, and competition among public
accountant firms to accountant public independenceaccordance external auditor
perception in Surabaya. The analysis model for this researchuses multiple
regression analysis. This research uses 91 samples of questionnaire
responsefrom staffs of non big four affiliation and non-affiliation CPA firm.
The result of this researchis committee audit effectiveness and commitment
professional have significant influence topublic accountant independence
individually. Tenure of the audit firm doesn’t havesignificant influence to
public accountant independence individually. And the competitionamong public
accountant firms has significant influence to public accountant
independenceindividually for non affiliation CPA firms, while the competition
among public accountantfirms doesn’t have significant influence to public
accountant independence individually fornon big four affiliation CPA firms.
Keywords: public accountant
independence, audit committee effectiveness, professionalcommitment, tenure of
the audit firm, competition among public accountant firms,external auditor
perception
Penulis: Jimy Abadi, Widi Hidayat
Kode Jurnal: jpakuntansidd110233
