INDEPENDENSI AUDITOR (KAP) DITINJAU DARI ASPEK AUDIT FEE PADA PT X

ARVIYANTO, FAISAL (2018) INDEPENDENSI AUDITOR (KAP) DITINJAU DARI ASPEK AUDIT FEE PADA PT X. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Faisal Arviyanto, 2018, 8323136459, Independence Auditor (KAP) Reviewed from the Fee Audit Aspect in PT X. Major DIII Accounting. Faculty of Economics – State University of Jakarta. This Scientific Work has a background on the Standards of the Code of Conduct for Public Accountants (IAPI), on the Auditor Independence Measurement Viewed from the Fee Audit of PT X. Many factors affect auditor independence, one of which is audit cost. The author has a purpose to understand the implementation of independence performed by KAP X results in terms of audit fees. The author uses SPAP and code of ethics of public accountant as a guide for research. In this study the authors used descriptive - qualitative method with the method of giving the questionnaire to the respondent and the data is processed through literature study. From the research results can be seen that the applicable SPAP and Code of Conduct of Public Accountants have been applied properly by KAP. This standard requires the auditor to be independent, meaning that it is not easily influenced, as it does its work for the public good. The general public's belief in independence of the independent auditor's attitude is crucial to the development of the public accounting profession. The public accounting firm will audit high-risk business entities with large audit fees. This is because the high risk is adjusted to the appropriate audit fee and also if high risk and audit fees are not appropriate can affect the independence of an external auditor (KAP). Next, if the client's audit fee is a fraction of the total income of an accounting firm, it can damage the performance independence. This research is expected to provide reference to researchers who want to do further research on the application of SPAP and Code of Professional Ethics of Certified Public Accountants when viewed from the aspect of Audit Fee. Keywords: Independence Auditor (KAP), Audit Fee, Code of Professional Ethics of Certified Public Accountant

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