An Empirical Study of Independence from Auditors in Padang, Indonesia

DOI

10.2991/aebmr.k.200305.049How to use a DOI?

Keywords

independence, internal auditor, public accountant, BPK, inspectorate

Abstract

This research aims to prove the independence among auditors in private and public sector in Padang, West Sumatera, Indonesia. The population is all auditors in Padang, consists of auditors in private sector (internal auditors and public accountants) and auditors in public sector (auditors of inspectorate and BPK). There are 75 respondents in private sector and 79 respondents in public sector. The results show (1) in private sector, there is no significant different of independence between external and internal auditors and (2) in public sector, external auditors tends to be more independence than internal auditors. It implies that instead of auditors themselves, support from top management or legislative is also needed to enhance the independence of auditors.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Charoline Cheisviyanny
AU  - Sany Dwita
AU  - Herlina Helmy
AU  - Fefri Indra Arza
PY  - 2020
DA  - 2020/03/10
TI  - An Empirical Study of Independence from Auditors in Padang, Indonesia
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 36
EP  - 41
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.049
DO  - 10.2991/aebmr.k.200305.049
ID  - Cheisviyanny2020
ER  -