FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA

Abstract

Auditor independence is a principle of a public accountant who does not have any personal interest during his obligation. Therefore, this research aimed to examine the effect of fee audits, management intervention, and time budget pressure on auditor independence. The population was auditors who worked at Public Accountant Office in Surabaya. The research was causal-comparative with a quantitative approach. Moreover, the instrument in the data collection technique used a survey. Meanwhile, the data were primary in which the questionnaires were distributed to respondents. Furthermore, the data sampling used convenience sampling with 97 respondents as the sample. The data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions) 26. The research result concluded that fee audit had a positive and significant impact on auditor independence. On the other hand, management intervention had a negative and significant effect on auditor independence. Likewise, time budget pressure had a negative impact on auditor independence. Therefore, the research results supported all hypotheses which were formulated in this research.