The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable
Abstract The purpose of this study is to examine the factors that influence auditor independence. The research variables consist of audit fees, Machiavellian traits, and professional ethics as moderating variables. The research sample is an auditor who works at KAP in Bandung as many as 44 people...
Main Authors: | , |
---|---|
Format: | Article |
Language: | English |
Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2022-06-01
|
Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/5836 |