PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESlALlSASl AUDITOR Dl BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (Survey Pada Akuntan Publik Yang Terdaftar Di Bapepam-LK)

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PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESlALlSASl AUDITOR Dl BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (Survey Pada Akuntan Publik Yang Terdaftar Di Bapepam-LK)

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Title: PENGARUH INDEPENDENSI AKUNTAN PUBLIK, SPESlALlSASl AUDITOR Dl BIDANG INDUSTRI KLIEN, DAN KARAKTERISTIK PERSONAL TERHADAP KUALITAS AUDIT SERTA IMPLIKASINYA TERHADAP TINGKAT KEPERCAYAAN AUDITEE (Survey Pada Akuntan Publik Yang Terdaftar Di Bapepam-LK)
Author: Kusumah, R. Wedi Rusmawan
Abstract: The subjects of this research were 82 auditon who works in 41 Public Accountant Firms in Indonesia. The reseorch used primary data colleected from questionnaires. Respondents were split into two categories, those were the public account group which consisted of the partnen and the emittent group which consisted of accounting andfinance managers or internal auditors. The research used the explanatory method and the hypothesis test used Structural Equation Modeling (SEM) Partial Least Square (PLS). The results of the study were as follows: (1) there is a correlation between Public Accountant Independence, Auditor's Industry Specialization, and PenonalCharacteristics; (2) PublicAccountant Independence, Auditor's industry Specialization, and Personal Characteristics influence the Audit Quality both simultaneously andpartially; and (3) Public Accountont Independence, Auditor's industry Specialization, Personal Characteristics, and Audit Quality influence the Auditee's Trust level both simultaneously andpartially. The result of this researchshowed that the declineof auditee's trust levelon theservice rendered by Public Accountant caused by the decreasing audit quolity of the Public Accountant. The decreasing audit quality of the Public Accountant caused by Public Accountant which-in spite of having a good specialization in client industry, but have badpersonal characteristics. Therefore, the PublicAccountant became unindependentin carrying out theservice, and, in the end, it lead to the decline of auditee's trust level. The research showed that the public accountant independency, auditor's specialization in client industry, personal characteristics, and oudit quality of the Big Four were better than non-Big Four Public Accountant Firm. This also proved that the non-Big Four PublicAccountant Firm didmore violation than the Big Four in Indonesia.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3220
Date: 2012-12


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