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)

Kusumah, R. Wedi Rusmawan

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)

dc.contributor.author	Kusumah, R. Wedi Rusmawan
dc.date.accessioned	2014-05-20T03:23:56Z
dc.date.accessioned	2019-10-22T02:06:17Z
dc.date.available	2014-05-20T03:23:56Z
dc.date.available	2019-10-22T02:06:17Z
dc.date.issued	2012-12
dc.description.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.	en_US
dc.identifier.issn	2089-919X
dc.identifier.uri	http://repository.widyatama.ac.id/handle/123456789/3220
dc.publisher	Indonesian Journal of Economics and Business (IJEB), Program Pasca Sarjana Universitas Padjadjaran Bandung, Volume 2 Nomor 3	en_US
dc.relation.ispartofseries	;JUN.0111
dc.subject	The public accountant Independence	en_US
dc.subject	the auditor's industry specialization	en_US
dc.subject	the personal characteristics	en_US
dc.subject	the audit quality, the auditee's trust level	en_US
dc.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)	en_US
dc.type	Article	en_US