PENGARUH IMBALAN AUDIT, LAMA HUBUNGAN AUDITOR, DAN PERSAINGAN KAP TERHADAP INDEPENDENSI AUDITOR

Abstract

This research aimed to examine the effect of audit reward, relationship length between auditor and client, and
competition among public accountant offices; on auditor independency. The research was quantitative with
survey as its approach. While, the data were primary with questionnaires as the instrument. Moreover, the data
collection technique used purposive sampling, in which the sample was based on criteria given. Based on the
sampling, there were 45 samples from 13 public accountant offices in Surabaya, as respondents, which were
listed on directory of Institute of Indonesia Public Accountant in 2019. Furthermore, the data analysis technique
used multiple linier regression with SPSS (Statistical Product and Service Solution) 25. After testing and
analysing the data, the research result concluded audit reward did not affect auditor independency who worked
at public accountant offices in Surabaya. Likewise, relationship length between auditor and client did not affect
auditor independency who worked at public accountant offices in Surabaya. On the other hand, competition
among public accountant offices affected auditor independence who worked at public accountant offices in
Surabaya.
Keywords: audit fee, auditor independency