PERSEPSI AUDITOR DAN USER TENTANG INDEPENDENSI AKUNTAN DAN PENGARUHNYA TERHADAP OPINI AUDIT
Lubis, Tapi Anda Sari
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This research aims to examine with empirical proof about (a) The diffrence perception between public accountant with BPK auditor about accountant independency (b) The diffrence perception between public accountant with user about accountant independency (c) The influence of accountant independency as professional behavior for audit opinion. These analysis based on valid questionnaires taken from 93 respondents. The results of this research showed that (a) There is no different perception between public accountan with BPK auditor about accountant independency (b) There is different perception between public accountant with user about accountant independency (c) Accountant independency have strong influence (71,5%) for audit opinion. Based on this research, researcher guest there is another factor about 28,5% which influence audit opinion. Base on this research can develop for basis research further with add other variables which can influence audit opinion such as audit competence, or due professional care.