Faktor-faktor yang mempengaruhi independensi penampilan akuntan publik

Recent challenges to the audit independence assumption have impelled the accounting profession to consider ways of improving the credibility of audit reports. This study is to provide empirical evidence that six factors do influence the perceived independence of auditors in performing their services. These are (1) financial interest in the client's company and business relationship with their clients, (2) competition in providing auditing services among auditors, (3) the larger audit fee, (4) the tenure of an audit firm with a given client, (5) the smaller audit firms, (6) non-audit services performed by auditors. Keywords: audit fee - financial interest - public accountant - tenur