An Empirical Analysis of Audit Fee, Auditor's Experience and Auditor's Independence on Audit Time Budget Presure: Evidence from Indonesia

Surtikanti, (2018) An Empirical Analysis of Audit Fee, Auditor's Experience and Auditor's Independence on Audit Time Budget Presure: Evidence from Indonesia.

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Abstract

This study aims to investigate the influence of audit fee, auditor‟s experience and auditor‟s independence towards audit time budget presure. This study applies explanatory research in which questionnaires and interviews serve as the primary data. The sample of this study is 113 public accounting firms which are registered in the Indonesian capital market. The results of this study depicted that audit fee, auditor‟s experienceand auditor‟s independence have significant influence on the implementation of audit time budget presure. Such results indicate that the measures to enhance audit time budget presure can be taken by means of developing audit fee, auditor‟s experience, promoting auditor‟s independent mental attitude.

Item Type: Article
Uncontrolled Keywords: Audit Fee, Auditor's Experience, Auditor Independence
Subjects: Member > surtikanti@email.unikom.ac.id
Divisions: Universitas Komputer Indonesia > Perpustakaan UNIKOM
Date Deposited: 31 Jan 2019 10:23
Last Modified: 31 Jan 2019 10:23
URI: https://repository.unikom.ac.id/id/eprint/58388

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