FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DENGAN SIFAT MACHIAVELLIAN SEBAGAI VARIABEL MODERASI

  • Adeline Adeline Universitas Jenderal Soedirman
  • Dona Primasari Universitas Jenderal Soedirman
  • Sugiarto Sugiarto Universitas Jenderal Soedirman
DOI: https://doi.org/10.32424/1.jras.2022.1.2.8050

Abstract

The aim of this research is to determine the influence of audit fee and competition between public accountant office with machiavellian trait as moderating variable on auditor independence that works at Public Accounting Office in Bekasi. This research uses saturation sampling to collected 44 respondents. The collected data were analyzed using linear regression analysis and moderated regeression analysis using SPSS ver. 25.


The result of this study indicate that audit fee have a negative effect on auditor independence and competition between public accounting office does not affect auditor independence. In addition, machiavellian trait moderates the effect of audit fee on auditor independence, but the trait does not moderate the effect of competition between public accounting office on auditor independence.

Published
2022-12-14
How to Cite
ADELINE, Adeline; PRIMASARI, Dona; SUGIARTO, Sugiarto. FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DENGAN SIFAT MACHIAVELLIAN SEBAGAI VARIABEL MODERASI. Jurnal Riset Akuntansi Soedirman, [S.l.], v. 1, n. 2, p. 77-93, dec. 2022. ISSN 2830-571X. Available at: <https://jos.unsoed.ac.id/index.php/jras/article/view/8050>. Date accessed: 05 apr. 2025. doi: https://doi.org/10.32424/1.jras.2022.1.2.8050.
Citation Formats
Issue
Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Section
Articles