PENGARUH INHERENT RISK, CONTROL RISK DAN DETECTION RISK TERHADAP PENENTUAN AUDIT FEE (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA BAGIAN SELATAN)

ROSITA, ELMA and Ubaidillah, Ubaidillah and Yusnaini, Yusnaini (2019) PENGARUH INHERENT RISK, CONTROL RISK DAN DETECTION RISK TERHADAP PENENTUAN AUDIT FEE (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of inherent risk, control risk and detection risk on the determination of audit fees. This study uses a sample of Senior Auditors who work at Public Accountants in the Southern Sumatra Region (Palembang, Jambi, Bengkulu, and Lampung). The sampling method used in this study was purposive sampling, the number of senior auditors being sampled was 60 senior auditors. Data processing used by researchers is multiple linear analyses. The results of this study indicate that partially, inherent risk and detection risk influence the determination of audit fees. Whereas control risk does not influence determining audit fees. Simultaneous test results indicate that the independent variables jointly affect the determination of the audit fee.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Fee, Inherent Risk, Control Risk, Detection Risk
Subjects:	Z Bibliography. Library Science. Information Resources > Z683-683.5 Finance. Insurance Z Bibliography. Library Science. Information Resources > ZA Information resources
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3641 not found.
Date Deposited:	11 Dec 2019 02:18
Last Modified:	11 Dec 2019 02:18
URI:	http://repository.unsri.ac.id/id/eprint/21183

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