Auditor Independency as antecedents of Ethical Perception on Auditor Judgment: Study of Public Accounting Firm Auditors
Abstract
This study investigates the role of auditor independency as the antecedents of the interaction effects between ethical perception towards audit judgment taken by auditors. Total samples of seventy-two auditors in public accounting firm were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using Partial Least Square (PLS) method found that ethical perception and auditor independency significantly affect audit judgment taken by auditors. In addition, this study find that auditor independency can mediate the relationship between ethical perception and auditor judgment.
DOI: 10.30595/kompartemen.v16i1.2364
Copyright (c) 2018 KOMPARTEMEN: Jurnal Ilmiah Akuntansi
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This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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Keywords
Altman-Z
Construction Sub Sector, Company Value, Environmental Accounting and Firm Size
Fraud
Good Corporate Governance, Gender Diversity, CSR, Tax Aggressiveness
Kebijakan Dividen
Kepemilikan Institusional
Komisaris Independen
Leverage
Operational Efficiency
Penghindaran Pajak, Leverage, Profitabilitas, dan Corporate Social Responsibility
Perception
Tax Compliance
Tax Consultant
Voluntary Disclosure Program
financial distress
financial variable
gender diversity
kepemilikan saham publik
non-financial variable
pendidikan dewan komisaris
return on asset