PENGARUH AUDIT FEE, UKURAN KAPDAN LAMANYA HUBUNGAN AUDIT TERHADAP INDEPENDENSI AUDITOR

Abstract

The research is aimed to examine the influence of the audit fee, the size of public accounting firms and the length
of the audit relationship with clients to the auditor independence. Auditor independence has a very important
role to the auditors in carrying out their audit tasks in maintaining honesty and independency. The scope of this
research is all auditors who work in Public Accounting Firm (KAP) in Surabaya.The samples are all auditors
who work in Surabaya Public Accounting Firms which consist of 8 Public Accounting Firms and the data is in
the form of questionnaires which are issued to public accounting firm. The data analysis technique has been done
by using multiple linear regressions analysis model.It has been found from the result of the research that the
independent variables which consist of audit fee has positive influence to the independency of auditors, while the
size of public accountant firm and the lenght of audit relationship with clients has negative influence to the
independency of auditors.

Keywords:Audit fee, the size of publik accounting firm (KAP), audit relationshipand the independency of
auditor.