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Journal : Infestasi

CONFLICT OF INTEREST DAN INDEPENDENSI AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Komang Adi Kurniawan Saputra; Ni Made Rai Juniariani; A. A. Ketut Jayawarsa
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5478

Abstract

This study aims to examine the effect of conflict of interest and independence on auditor performance at the Public Accounting Firm in Bali with quantitative research methods. The population in this study were auditors registered in the directory of the Institute of Public Accountants in Bali amounting to 67 auditors, which at the same time made the whole population sampled or called total sampling. The sampling technique used is a non-probability sampling method with saturated samples or census techniques. To test the influence between variables, OLS (Ordinary Least Square) Multiple Linear Regression is used. The results of this study are the conflict of interest variables and independence have a significant positive effect on the performance of the aduitor registered at the Public Accounting Firm in Bali.
Co-Authors A. A. Ayu Erna Trisnadewi A. A. Ketut Jayawarsa A. A. Ketut Jayawarsa A.A Ketut Jayawarsa A.A Ketut Jayawarsa A.A Ketut JAYAWARSA A.A. Ayu Erna Trisnadewi A.A. Ketut JAYAWARSA A.A. Ketut Jayawarsa A.A. Ketut Jayawarsa A.A. Sri PURNAMI AA Ayu Erna Trisnadewi AA Krisna Murti Anak Agung Gde Putu Widanaputra Anantawikrama Tungga Atmadja Anggiriawan, Putu Budi Anggiriawan, Putu Budi Aulia Fuad Rahman Bambang Subroto Budiarta, Luh Gede Rahayu Citraresmi, Luh Diah Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha Datrini, Luh Kade Dewi, Luh Gede Kusuma Dewi, Putu Eka Dianita Marvilianti Ekajayanti, L.G.P. Sri Ekajayanti, L.G.P. Sri Erwin Saraswati Gde Deny Larasdiputra Gde Deny LARASDIPUTRA Gede Mandirta Tama I Gede Surya Pratama I Gst. B. Ngr. P. Putra I Ketut Darma I Ketut Puja Wirya Sanjaya I Made Sara I Made Sara I Nyoman Gede Maha Putra I Wayan Rupa Ida I Dewa M. Manik Sastri Juniariani, Ni Made Rai Kadek Dita Dwi Apsari Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana L.G.P Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti Luh Diah Citraresmi Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Luh Kade Datrini Luh Putu Lusi Setyandarini Surya Made Aristia Prayudi Made Sudarma Murti, AA Krisna Ni Kadek Dwi Ayu ANGGRENI Ni Made Intan Priliandani Ni Made Intan Priliandani Ni Made Rai Juniariani Ni Made Rai Juniariani Ni Nyoman Dita Mutiasari Prayudi, Made Aristia Putu Ayu Sita Laksmi Putu Budi Anggiriawan Putu Budi Anggiriawan Putu Budi Anggiriawan Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Putu Gede Wisnu Permana Kawisana Putu Yudha Asteria Putri Sunitha Devi Syed Gulam MUSTAFA Trisnadewi, A.A. Ayu Erna Trisnadewi, A.A. Ayu Erna Trisnadewi, AA Ayu Erna Waqas Ahmad WATTO