Abstract
The objective of this research is to analyze factors that influence external auditor independence on banker`s perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment. Experimental design is used because the researcher`s objective are to find out banker`s perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomly. Questionair which is used are adopted of Gul (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data. The result of this research shows that: (1) audit committee and management advisory services are influence external auditor independence on banker`s perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesn`t influence external auditor independence on banker`s perception. Actually, all factors are influence external auditor independence, but audit committee and management advisory services are influence external auditor independence significantly. The results of this reaserch are relevance with Indonesia`s condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.
Key words: independence auditor, external auditor, banker’s perception
The objective of this research is to analyze factors that influence external auditor independence on banker`s perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment. Experimental design is used because the researcher`s objective are to find out banker`s perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomly. Questionair which is used are adopted of Gul (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data. The result of this research shows that: (1) audit committee and management advisory services are influence external auditor independence on banker`s perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesn`t influence external auditor independence on banker`s perception. Actually, all factors are influence external auditor independence, but audit committee and management advisory services are influence external auditor independence significantly. The results of this reaserch are relevance with Indonesia`s condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance.
Key words: independence auditor, external auditor, banker’s perception
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