PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR

Abstract

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.