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Title: Independensi auditor: analisis faktor kecerdasan yang mempengaruhinya (Studi empiris pada Kantor Akuntan Publik di Jakarta)
Authors: Amilin
Keywords: Research Subject Categories::SOCIAL SCIENCES
Issue Date: 1-Jul-2012
Publisher: Fakultas Ekonomi Universitas Palangka Raya
Series/Report no.: Volume 4, Nomor 2, Juli 2012;
Abstract: The objective of this research was to examine the influence of intelegency quotient, emotional quotient, and spritual quotient to auditor independency, this research used primary data obtained by distributing questionnaires to independent auditors in jakarta who work in Public Accountant Firm (KAP) listed on KAP Directory issued by Indonesian Institute of Public Accountant (IAPI) on 2012. The sampling process was done by using purposive sampling method with prospector's judgment. 116 questionnaires were distributed. total returned questionnaires were 95 (81,9%) and only 86 (74,1%) questionnaires were able to be processed the analyzing method to examine hypothesis was multiple regression analysis. The result shows that intelegency quotient, emotional quotient, and spiritual quotient simultaneously and significantly influence auditor independency. Keywords: Intelegency Quotient, Emotional Quetiont, Spiritual Quetiont, simultaneously and significantly influence auditor independency.
ISSN: 2085-7349
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