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: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2022-06-01
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| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/5836 |
| _version_ | 1811310711258742784 |
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| author | Mujiono Mujiono Jonnardi Jonnardi |
| author_facet | Mujiono Mujiono Jonnardi Jonnardi |
| author_sort | Mujiono Mujiono |
| collection | DOAJ |
| description | 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. The results of the study prove that 1) Audit fees have a negative effect on auditor independence, 2) Machiavellian nature has a negative effect on auditor independence, 3) Professional ethics is proven to be a moderating variable that affects the relationship between audit fees and auditor independence, and 4) Professional ethics is proven as a moderating variable. moderating variables that affect the relationship between Machiavellian nature and auditor independence. |
| first_indexed | 2024-04-13T10:03:44Z |
| format | Article |
| id | doaj.art-278a26fc9b0d4767afb5f636267d5faa |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-13T10:03:44Z |
| publishDate | 2022-06-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-278a26fc9b0d4767afb5f636267d5faa2022-12-22T02:51:09ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182022-06-0171132310.32424/1.sar.2022.7.1.58365836The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating VariableMujiono Mujiono0Jonnardi Jonnardi1Universitas TarumanegaraUniversitas Tarumanegara, IndonesiaAbstract 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. The results of the study prove that 1) Audit fees have a negative effect on auditor independence, 2) Machiavellian nature has a negative effect on auditor independence, 3) Professional ethics is proven to be a moderating variable that affects the relationship between audit fees and auditor independence, and 4) Professional ethics is proven as a moderating variable. moderating variables that affect the relationship between Machiavellian nature and auditor independence.http://jos.unsoed.ac.id/index.php/sar/article/view/5836 |
| spellingShingle | Mujiono Mujiono Jonnardi Jonnardi The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable |
| title_full | The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable |
| title_fullStr | The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable |
| title_full_unstemmed | The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable |
| title_short | The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable |
| title_sort | effect of audit fee and machiavellianism on auditor independence with professional ethics as a moderating variable |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/5836 |
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