PENGARUH PERSAINGAN AUDITOR, LAMA PENUGASAN (AUDIT TENURE) DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR

(STUDI EMPIRIS KANTOR AKUNTAN PUBLIK DI BALI)

Abstract

A public accountant most has a sense of self-discipline so that when checking the
financials statementses of each company there is no mistake in determining
opinions for consumer financial statements. The populated in this study where alls
auditor's at the public accounting firm on Bali, namely ninety four people. The
sample use in this study were sixty four auditors. The sampling method was
purposives samplings technique. Results this reasearch indicated thats auditor
competition and audit tenure haven a positive effect, while the machiavellian nature
has a negative effect.