PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP EKSPEKTASI KLIEN DALAM AUDIT JUDGMENT ENJANG TACHYAN BUDIYANTO




STIE Kesatuan Bogor

MOHAMAD NASIR

Universitas Diponegoro

INDIRA JANUARTI

Universitas Diponegoro

 

ABSTRACT

The purposes of this study are to examine the impact of Client-Public Accountant

Firms relationship, the client importance for Public Accountant Firms, nonaudit services

provided by Public Accountant Firms, and client’s audit experience on clients’

expectations in audit judgment from client perspective. These topics are rarely examined.

The results of this research contribute for theory development, particularly for auditing

and behavioral accounting; give input for auditor when make audit judgment; and give

input for professional organization (The Indonesian Institute of Accountants) in making

decision about rule that will be applied by its members.

The populations in this study are members of The Indonesian Institute of

Accountants-The Management Accountant Compartment. Questionnaires were sent to

324 members, with multistage sampling method. The response rate of 18.25% was

analyzed by regression method.

The results show that Client-Public Accountant Firms relationship has significant

negative impact on clients’ expectations in audit judgment. The client importance for

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