Pengaruh Risiko Audit, Risiko Bisnis Klien Dan Risiko Bisnis Auditor Terhadap Keputusan Penerimaan Klien Pada Kantor Akuntan Publik

Dania, Pratiwi (2018) Pengaruh Risiko Audit, Risiko Bisnis Klien Dan Risiko Bisnis Auditor Terhadap Keputusan Penerimaan Klien Pada Kantor Akuntan Publik. Other thesis, Universitas Darma Persada.

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Official URL: http://repository.unsada.ac.id/cgi/oai2

Abstract

Tujuan penelitan ini adalah untuk mengetahui risiko audit, risiko bisnis klien dan risiko bisnis auditor, mempengaruhi keputusan penerimaan klien pada Kantor Akuntan Publik di Jakarta. Teknik pengambilan sampel dengan menggunakan metode purposive sampling karena penulis dapat menentukan sendiri sampel yang akan diambil atas pertimbangan tertentu, sehingga didapatkan sampel sebanyak 102 auditor pada Kantor Akuntan Publik di Jakarta. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan alat analisis data SPSS versi 23. Berdasarkan hasil penelitian ini bahwa risiko auditor, risiko bisnis klien dan risiko bisnis auditor secara simultan berpengaruh terhadap keputusan penerimaan klien. Sedangkan hasil analisis regresi linier berganda menunjukkan bahwa risiko auditor dan risiko bisnis auditor tidak berpengaruh terhadap keputusan penerimaan klien sedangkan risiko bisnis klien berpengaruh terhadap keputusan penerimaan klien . Kata kunci : Risiko Auditor, Risiko Bisnis Klien, Risiko Bisnis Auditor, Keputusan Penerimaan Klien This Research aims to determine whether the audit risk, clien business risk, and auditor business risk on decision of client acceptance on public accounting firm in Jakarta. The technique of sampling using purposive sampling method because the auditors can determine their own samples to be taken on certain considerations, so that obtained a sample of 102 auditors on public accounting firm in Jakarta. Technique of data analysis used is multiple linier regression with the help of data analysis tool SPSS version 23. Based on the results of this research that audit risk, clien business risk, and auditor business risk simultaneously on decisions of client acceptance while the results of multiple linier regression analysis indicates that audit risk and auditor business risk does not affect on decision of client acceptance while client risk have a positive effect on decision of client acceptance. Keywords: Audit Risk, Client Business Risk, Auditor Business Risk, Decision Of Client Acceptance.

Item Type: Thesis (Other)
Uncontrolled Keywords: Risiko Auditor, Risiko Bisnis Klien, Risiko Bisnis Auditor, Keputusan Penerimaan Klien
Subjects: 600 Technology and Applied Sciences /Teknologi dan Ilmu-ilmu Terapan > 657.45 Auditing/Audit Keuangan, Pemeriksaan Keuangan
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Fachry Al-Tolah Perpustakaan
Date Deposited: 12 Apr 2019 09:03
Last Modified: 12 Apr 2019 09:09
URI: http://repository.unsada.ac.id/id/eprint/913

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