67 Analisis Efektivitas Perlakuan Independensi Akuntan Publik dalam Membangun Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik di Jakarta)

Amilin Amilin • Hery Halomoan
Journal article Jurnal Manajemen dan Keuangan Darmajaya • 2008 Indonesia

Abstrak

The research has purpose to analyze the effectiveness of independence by public accountants to build audit's quality. This research uses qualitative descriptive method with “Importance and Performance Analysis” it analyze level of performance and importance which is result the data in cartesius diagram about independence's factors which is building audit's quality. The data resulted by spreading questioner toward 42 public accountants which are work in public accountant office.The result research of research shows that the answer whit level of appropriateness between performance and importance is 95.25%. It means that the public accountants have independent when audited because it has appropriate whit respondent expectation. The performance of independence effectively about 75.64% respondent show effective.

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Jurnal

Jurnal Manajemen dan Keuangan Darmajaya

Jurnal Manajemen dan Keuangan is an open access, peer-reviewed journal that publishes original re... tampilkan semua