PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK
This study aims to examine the influence of personal relationships, frequency of audits, auditor income and facilities provided by auditee on independence in appearance of the Supreme Audit Institution (BPK) Auditors in terms of user of local government financial statements perception and the differ...
| Príomhchruthaitheoirí: | , |
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| Formáid: | Tráchtas |
| Foilsithe / Cruthaithe: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Ábhair: |
| _version_ | 1826046881024704512 |
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| author | , Geger Adelia , Prof. Dr. Abdul Halim, M.B.A. |
| author_facet | , Geger Adelia , Prof. Dr. Abdul Halim, M.B.A. |
| author_sort | , Geger Adelia |
| collection | UGM |
| description | This study aims to examine the influence of personal relationships, frequency
of audits, auditor income and facilities provided by auditee on independence in
appearance of the Supreme Audit Institution (BPK) Auditors in terms of user of local
government financial statements perception and the differences of perception
between users of local government financial statements in Semarang.
The method used was a survey with a questionnaire as a data collection tool.
The population used is users of the local government�s financial statements and the
selected sample consisted of three groups, namely academics, BPKP auditors
representing financial supervision agencies and the public (NGO activists,
practitioners and community leaders) totaling 90 samples. Analysis using descriptive
statistics and multiple regression, and hypothesis testing include simultaneous test
(test statistic F) and partial test (test statistic t).
The research concludes that only the personal relationships that affect the
auditors independence in appearance significantly, while the other three variables
had no significant effect. In addition there is a difference in perception between
academics with regulatory agencies and the general public. |
| first_indexed | 2024-03-13T23:01:01Z |
| format | Thesis |
| id | oai:generic.eprints.org:122715 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T23:01:01Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1227152016-03-04T08:38:15Z https://repository.ugm.ac.id/122715/ PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK , Geger Adelia , Prof. Dr. Abdul Halim, M.B.A. ETD This study aims to examine the influence of personal relationships, frequency of audits, auditor income and facilities provided by auditee on independence in appearance of the Supreme Audit Institution (BPK) Auditors in terms of user of local government financial statements perception and the differences of perception between users of local government financial statements in Semarang. The method used was a survey with a questionnaire as a data collection tool. The population used is users of the local government�s financial statements and the selected sample consisted of three groups, namely academics, BPKP auditors representing financial supervision agencies and the public (NGO activists, practitioners and community leaders) totaling 90 samples. Analysis using descriptive statistics and multiple regression, and hypothesis testing include simultaneous test (test statistic F) and partial test (test statistic t). The research concludes that only the personal relationships that affect the auditors independence in appearance significantly, while the other three variables had no significant effect. In addition there is a difference in perception between academics with regulatory agencies and the general public. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Geger Adelia and , Prof. Dr. Abdul Halim, M.B.A. (2013) PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=62819 |
| spellingShingle | ETD , Geger Adelia , Prof. Dr. Abdul Halim, M.B.A. PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK |
| title | PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS
FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK |
| title_full | PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS
FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK |
| title_fullStr | PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS
FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK |
| title_full_unstemmed | PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS
FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK |
| title_short | PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS
FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK |
| title_sort | persepsi pengguna laporan keuangan atas faktora��faktor yang mempengaruhi independensi penampilan auditor bpk |
| topic | ETD |
| work_keys_str_mv | AT gegeradelia persepsipenggunalaporankeuanganatasfaktorafaktoryangmempengaruhiindependensipenampilanauditorbpk AT profdrabdulhalimmba persepsipenggunalaporankeuanganatasfaktorafaktoryangmempengaruhiindependensipenampilanauditorbpk |