Effect of intervention of management and audit fee on auditor independence

https://doi.org/10.21744/irjmis.v6n4.639

Authors

  • I Putu Agus Atmaja Negara Faculty of Economics and Business, Udayana University, Denpasar, Indonesia
  • I Ketut Budiartha Faculty of Economics and Business, Udayana University, Denpasar, Indonesia

Keywords:

audit fee, auditor, independence, intervention, management

Abstract

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

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Published

2019-06-07

How to Cite

Negara, I. P. A. A., & Budiartha, I. K. (2019). Effect of intervention of management and audit fee on auditor independence. International Research Journal of Management, IT and Social Sciences, 6(4), 31–36. https://doi.org/10.21744/irjmis.v6n4.639

Issue

Vol. 6 No. 4: July 2019

Section

Peer Review Articles
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