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Scirj Volume XI, Issue XII, December 2023 Edition
ISSN: 2201-2796

The Moderating Effect of Competition Intensity of Public Accounting Firms (PAF) Towards the Influences of Professional Commitment on the Auditors Independence in Indonesia

Nur Alimin Azis

Abstract: This study aimed to examine the Moderating Effect of Competition Intensity of Public Accounting Firms (hereafter PAF) towards the influences of Professional Commitment to the Auditors Independence in Indonesia. The research samples were 107 public accountants throughout Indonesia. The samples were chosen randomly. In addition, data were collected through survey method. The test results suggested that the intensity of competition for public accounting firms was proved to have weakened the relationship of professional commitment to the independence of auditors in Indonesia.

Reference this Paper: The Moderating Effect of Competition Intensity of Public Accounting Firms (PAF) Towards the Influences of Professional Commitment on the Auditors Independence in Indonesia by Nur Alimin Azis published at: "Scientific Research Journal (Scirj), Volume XI, Issue XII, December 2023 Edition, Page 11-15 ".

Search Terms: Professional Commitment, Auditors Independence, and Competition Intensity of Public Accounting Firms

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