PENGARUH TEKANAN KLIEN, AUDIT TENURE, DAN JASA NON AUDIT TERHADAP INDEPENDENSI AUDITOR EKSTERNAL DALAM MENCIPTAKAN HASIL AUDIT BERKUALITAS PADA KAP DI JAKARTA PUSAT

Kusmiyadi, Muhamad (2012) PENGARUH TEKANAN KLIEN, AUDIT TENURE, DAN JASA NON AUDIT TERHADAP INDEPENDENSI AUDITOR EKSTERNAL DALAM MENCIPTAKAN HASIL AUDIT BERKUALITAS PADA KAP DI JAKARTA PUSAT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Muhamad Kusmiyadi, 2012; The Influance of Client pressure, audit tenure, and non audite services to the independence of external auditor in creating of audit Qualiry in Public Accounting Firm in Central Jakarta. Pembimbing: (I) Ratna Anggraini Zr,SE,Akt,M.Si; (II) Marsellisa Nindito, SE, Akt, M.Sc Auditor profession has become the spotlight in recent years. Auditor independence deteriorating lately become a major cause of bankruptcies and corporate scandals in companies around the world. This is because the auditor (public accountant) as a check client's financial statements that will serve as the basis for decision making by external parties regarding funds invested in a company due to behave unprofessionally. This study aims to analyze and prove the empirical evidence of the influence of client pressure, audit tenure, and non-audit services provided by the Firm against the independence of external auditors in creating a quality audit. Sample of 54 respondents who used the auditor found in 6 KAP in central Jakarta. Meanwhile, to answer the research hypotheses using multiple regression analysis, having previously performed a classic test of this assumption. Based on the research results can be concluded that the pressure of clients, and non-audit services on auditor independence has a positive effect. So the greater the pressure of clients and non-audit services provided, the more powerful the independence of auditors in creating a quality audit. Audit tenure whereas the opposite effect.

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