EXPERIENCE OF PUBLIC ACCOUNTANT AND INDEPENDENCE OF PUBLIC ACCOUNTANT AFFECT PUBLIC ACCOUNTANT'S WORK RESULTS QUALITY AND THE IMPLICATIONS ON PUBLIC ACCOUNTING FIRM REPUTATION

Peneliti

Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA

Deskripsi/Abstrak

A lot of work from the public accounting firm is just as justification of the irregularities which was committed by his client. Experience of Public Accountant, Independence of Public Accountant, Public Accountant's Work Results Quality and Public Accounting Firm Reputation are questionable. Public Accountant position as an independent party providing the fairness opinion on the financial statements and the audit profession is a profession of public confidence also started to be questionable. Public accountant is an accountant who used his work to the public or the general public, because the public accountant is a professional who has the responsibility to maintain public confidence.