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Persepsi manajer keuangan perusahaan terhadap independensi akuntan publik di Kabupaten Karanganyar
|Penulis Utama||:||Lasmi Prastiani Dwi Astuti|
|NIM / NIP||:|
|Judul||:||Persepsi manajer keuangan perusahaan terhadap independensi akuntan publik di Kabupaten Karanganyar|
|Imprint||:||Surakarta - Fak. Ekonomi UNS - 2004|
|Sumber||:||UNS-Fak. Ekonomi NIM.F1301084-2004|
The purpose of this study is to examine the perception difference between big companies and small companies to the factors that influencing public accountant independency. Factors that influence they are capability and technical skill of public accountant, public accountant mentality attitude, the relationship between client and public accountant, and audit fee.
This study took sample companies that located in Karanganyar, which using public accountant service. Sample that used in this study consist of 30 companies that categorized as big companies and 30 companies that categorized as small companies. Instrumen that used in this study is questionnaire, where have been tested validity and reliability. this research also use normality test and the result indicated that data have been used is in normal distribution. For hypothesis test, this research using t-test.
Null hypothesis in this research is there are no significant difference in the perception of small companies and big companies in Karanganyar to the factors which can influence public accountant independency.
According to the results of examination, for capability and technical skill of public accountant variable, t-test yield 4.437 with p-value 0.000. For public accountant mentality attitude variable, t-test yield 8.942 with p-value 0.000. For relationship between client and public accountant variable, t-test yield 10.187 with p-value 0.000. For audit fee variable, t-test yield 9.624 with p-value 0.000. The result indicated that null hypothesis is rejected and the conclusion have been taken that there is different perception of small companies and big companies in Karanganyar to the factors which can influence public accountant independency.
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|Fakultas||:||Fak. Ekonomi dan Bisnis|