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)

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

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