PERSEPSI MANAJEMEN PERUSAHAAN TERHADAP TANGGUNG JAWAB AUDITOR INDEPENDEN (Penelitian Expectaiona Gap pada Perusahaan di Banjarmasin)

Sari

The purpose of this research is to know how is the perception of management company into independent auditor accountability that is responsible for detecting fraud aspect, responsible for finding a violation of law by the client, responsible for maintaining independent mental attitude and responsible for informing the survival of the client.

This research was designed as a survey research which is a research that take samples from a population and using questionnaire as collecting data tool. Samples of the research were the companies at large-scale and medium-scale industries in Banjarmasin. Technique of sampling in the research was purposive sampling which choosen 15 companies. The sample was divided into 2 respondents for each manager and financial manager unit analysis. The number of questionnaires distributed were 30 questionnaires with a 100% return rate. The method of analysis was used tools of Nonparametic test that was Chi Square test.

The result of the research indicated there were differences perception of management company in the responsible for detecting fraud, responsible for finding a violation of law, responsible for an independent attitude and responsible for “going concern” in forming the effectiveness independent auditor accountability. 

Keywords : Auditor independence, auditor accoun-tability, detect fraud, finding a violation of law, independent attitude, and going concern.