Purnamasari, Desy (2014) Pengaruh Audit Risk ( Inherent Risk, Control Risk, Dan Detection Risk) Terhadap Penentuan Audit Fee (Studi Empiris Pada Kantor Akuntan Publik Di Malang, Surabaya, Dan Jakarta). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh audit risk (inherent risk, control risk, dan detection risk) terhadap audit fee. Responden dalam penelitian ini adalah auditor yang bekerja di kantor akuntan public di Malang, Surabaya, dan Jakarta. Berdasarkan metode purposive sampling, total sampel dalam penelitian ini adalah 104 responden dari Kantor Akuntan Publik di Malang, Surabaya, dan Jakarta. Hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa inherent risk dan control risk secara parsial berpengaruh positif dan signifikan terhadap penentuan audit fee, dan detection risk secara parsial tidak berpengaruh signifikan terhadap penentuan audit fee. Sedangkan apabila secara simultan inherent risk, control risk, dan detection risk berpengaruh secara signifikan terhadap penentuan audit fee.
English Abstract
The purpose of this research is to examine the effect of audit risk (inherent risk, control risk, and detection risk) to audit fees. Respondens in this research were auditors who work in public accounting firms in Malang, Surabaya, and Jakarta. Based on purposive sampling method, the total sample in this research was 104 respondents from public accounting firms in Malang, Surabaya, and Jakarta. Hypothesis in this research used multiple regression analysis.The results of this research indicate that inherent risk and control risk partially doesn’t have significant effect on determining audit fees, and detection risk partially doesn’t have significant effect on determining audit fees. But inherent risk, control risk, and detection risksimultaneously show positive and significant effect on determining audit fees.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2014/121/051402423 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 22 Apr 2014 07:35 |
| Last Modified: | 20 Oct 2021 03:17 |
| URI: | http://repository.ub.ac.id/id/eprint/107128 |
Preview |
Text
BAB_I_Desy.pdf Download (1MB) | Preview |
Preview |
Text
BAB_III_Desy.pdf Download (1MB) | Preview |
Preview |
Text
DAFTAR_PUSTAKA_Desy.pdf Download (1MB) | Preview |
Preview |
Text
BAB_V_Desy.pdf Download (1MB) | Preview |
Preview |
Text
BAB_IV_Desy.pdf Download (2MB) | Preview |
Preview |
Text
BAB_II_Desy.pdf Download (2MB) | Preview |
Preview |
Text
cover_daftar_isi_fix.pdf Download (1MB) | Preview |
Actions (login required)
 |
View Item |