PENGARUH RISIKO AUDIT, INTEGRITAS MANAJEMEN, DAN AUDITOR PAKAR TERHADAP KEPUTUSAN PENERIMAAN KLIEN

RAISA KURNIA SABILAH, . (2020) PENGARUH RISIKO AUDIT, INTEGRITAS MANAJEMEN, DAN AUDITOR PAKAR TERHADAP KEPUTUSAN PENERIMAAN KLIEN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK Raisa Kurnia Sabilah. Pengaruh Risiko Audit, Integritas Manajemen, dan Auditor Pakar Terhadap Penerimaan Klien. Fakultas Ekonomi Universitas Negeri Jakarta 2020. Penelitian ini berrtujuan untuk mendapat bukti empiris mengenai pengaruh risiko audit, integritas manajemen, dan auditor pakar terhadap penerimaan klien. Penelitian ini menggunakan data primer dengan teknik purposive sampling. Responden pada penelitian ini adalah 76 auditor senior yang bekerja di KAP Jakarta Selatan yang terdaftar di Directory IAPI. Teknik analisis model Regresi Linier Berganda dengan aplikasi SPSS (Statiscal Product and Service Solution). Penelitian ini membuktikan bahwa, Risiko Audit berpengaruh negatif terhadap Keputusan Penerimaan Klien. Integritas Manajemen berpengaruh positif terhadap Keputusan Penerimaan Klien. Auditor Pakar berpengaruh positif terhadap Keputusan Penerimaan Klien. Kata Kunci : Keputusan Penerimaan Klian, Risiko Audit, Integritas Manajemen, Auditor Pakar ABSTRACK Raisa Kurnia Sabilah. The Influence of Audit Risk, Management Integrity, and Audit Expert on Client Acceptance Decision. Accountancy, Faculty of Economics, Universitas Negeri Jakarta. 2020. The purpose of this research is to analyze the the influence of Audit Risk, Management Integrity, and Audit Expert on Client Acceptance Decision. Many factors that tested in this research are Audit Risk, Management Integrity, and Audit Expert as Independent Variables and Client Acceptance Decision as dependent variable. This research uses primary data with sample of senior auditor who work in Public Accountant Office in South of Jakarta and listed in IAPI Directory 2019. While sampling method used purposive sampling method and obtained a sample of 76 senior auditors. This research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be conclude that Audit Risk has negative effect, Management Integrity has positive effect and Audit Expert has positive effect on Client Acceptance Decision. . Keyword : Client Acceptance Decision, Audit Risk, Management integrity, and Audit Expert

Item Type:	Thesis (Sarjana)
Additional Information:	1). Petrolis Nusa Perdana, S.E., M.Sc.,M.Acc., Ak.,CA.,CTA 2). Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5754 not found.
Date Deposited:	08 Sep 2020 11:37
Last Modified:	08 Sep 2020 11:37
URI:	http://repository.unj.ac.id/id/eprint/9793

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