IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v16y2012i1p91-102.html
   My bibliography  Save this article

Commitment, Sensitivity Ethics, And Independence Of Auditor

Author

Listed:
  • Anggit Senja Nugraha
  • Sigit Handoyo

    (PT. Bank Negara Indonesia Tbk
    Fakultas Ekonomi Universitas Islam Indonesia)

Abstract

Penelitian ini bertujuan untuk melihat hubungan antara komitmen, sensitivitas etik terhadap perilaku dan pengalaman, terhadap independensi auditor. Sampel penelitian adalah auditor yang bekerja di kantor akuntan publik di Yogyakarta. Data yang terkumpul dianalisis menggunakan regresi. Penelitian menunjukkan bahwa komitmen mempunyai hubungan positif dan signifikan terhadap independensi auditor. Selain itu, hasil penelitian menunjukkan terdapat hubungan positif antara sensitivitas etik dan pengalaman terhadap independensi auditor.

Suggested Citation

  • Anggit Senja Nugraha & Sigit Handoyo, 2012. "Commitment, Sensitivity Ethics, And Independence Of Auditor," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 16(1), pages 91-102, Juni.
    • Handle: RePEc:uii:jaaife:v:16:y:2012:i:1:p:91-102
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/3759/3336
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/3759/3336
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:16:y:2012:i:1:p:91-102. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.