PENGARUH AUDIT FEE, JASA NON AUDIT, UKURAN KAP DAN LAMA HUBUNGAN AUDIT TERHADAP INDEPENDENSI PENAMPILAN

ABSTRAK Independensi penampilan merupakan independensi yang ditentukan oleh kesan, penafsiran, pendapat masyarakat terhadap independensi akuntan publik secara individual maupun secara keseluruhan. Tujuan dari penelitian ini adalah untuk menguji pengaruh audit fee, jasa non audit, ukuran KAP, lama hubungan audit dengan klien terhadap independensi penampilan akuntan publik. Metode penentuan sampel menggunakan purposive sampling, dengan jumlah sampel 60 orang. Teknik analisis data adalah analisis regresi linear berganda dan uji asumsi klasik. Hasil penelitian ini adalah audit fee, ukuran KAP dan lama hubungan audit dengan klien berpengaruh positif terhadap independensi penampilan akuntan publik sedangkan jasa non audit berpengaruh negatif terhadap independensi penampilan akuntan publik. Kata kunci: Audit Fee, Ukuran Kap, Jasa Non Audit, Lama Hubungan Audit dan Independensi Penampilan ABSTRACT The independence of an appearance of independence is determined by impressions, opinions against the independence of public accountants individually and as a whole. The purpose of this study was to examine the effect of audit fees, non-audit services, the size of the firm, long relationship with the audit client to the independence of appearance accountant. The Methods of sampling is purposive sampling, with sample of 60 people. The analysis technique used is multiple linear regressions and classical assumption. Results of this research is the audit fee, the size of the firm and long-standing relationships with the audit client's positive effect on the independence of public accountants appearance while non-audit services negatively affect the appearance of the independence of public accountants. Keywords: Audit Fee, Size KAP, Non Audit Services, Long Relationship Audit and Independence of Appearance