Faktor-Faktor yang Mempengaruhi Keputusan Auditor Menerima Penugasan pada Kantor Akuntan Publik di Sumatera Selatan

Leonardo R, Andre and Daud, Rochmawati (2012) Faktor-Faktor yang Mempengaruhi Keputusan Auditor Menerima Penugasan pada Kantor Akuntan Publik di Sumatera Selatan. Akuntanbilitas: Jurnal Penelitian dan Pengembangan Akuntansi, 6 (1). pp. 54-70.

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    Abstract

    This research intends to find out the factors that influence auditor's judgement in client acceptance decision. Analysis unit in this research is public accountant/auditor. To solve this problem, the applied regression technique is analysis of multiple linear regression models by auxiliary software of SPSS 11,0 version. This research proved that audit risk, audit fee, in dependency and integrity of management simultaneously influenced the auditor's judgement in client acceptance decision. However from partially test that has been done, proved that audit risk, in dependency and integrity if management influenced the auditor's judgement in client acceptance decision, whereas the audit fee factor did not influenced the auditor's judgement in client acceptance decision. And integrity of management is the most dominant factor for auditor's judgement in client acceptance decision.

    Item Type: Article
    Uncontrolled Keywords: Auditor judgment in client acceptance decision, audit risk, independency, audit fee, integrity of management
    Subjects: H Social Sciences > H Social Sciences (General)
    H Social Sciences > HA Statistics
    H Social Sciences > HB Economic Theory
    Divisions: Faculty of Economics > Department of Accounting
    Depositing User: Rochmawati Daud
    Date Deposited: 01 Oct 2013 00:07
    Last Modified: 01 Oct 2013 00:19
    URI: http://eprints.unsri.ac.id/id/eprint/2745

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