Analisis Faktor-faktor Yang Mempengaruhi Independensi Auditor Eksternal Menurut Persepsi Bankir

The objective of this research is to analyze factors that influence external auditor independence on bankers perception. The factors are: (1) audit committee, (2) financial condition of the firm, (3) management advisory services, (4) level of audit firm competition, and (5) tenure of the audit firm. Research design which is used is quasi experiment Experimental design is used because the researcher\u27s objective are to find out banker\u27s perception on various condition of the firm, both in client and audit firm. Treatments are given by different questionair to 32 respondents that has been chosen randomy. Questionair which is used are adopted of Gill (1989). ANOVA (Analysis of Variance) and normality data tests are used to analyse data.The result of this research shows that: Maud& committee and management adidsory services are influence external auditor independence on banker\u27s perception, (2) financial condition of client firm, level of audit firm competition and tenure of the audit firm doesnl influence external auditor independence on banker\u27s perception. Actually, all factors are influence external auditor indepen­dence, but audit committee and management advisory services are influence external auditor independence significanty The results of this reaserth are relevance with Indonesia\u27s condition, which is in Indonesia, audit committee are demanded as a part of good corporate governance