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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Date
2012-12
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Indonesian Journal of Economics and Business (IJEB), Program Pasca Sarjana Universitas Padjadjaran Bandung, Volume 2 Nomor 3
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.
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Keywords
The public accountant Independence, the auditor's industry specialization, the personal characteristics, the audit quality, the auditee's trust level