ANALISIS PERSEPSI AUDITOR TERHADAP RISIKO BISNIS DAN BIAYA AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG)

ANGGRAINI, ANDI NUR and Aspahani, Aspahani and Gozali, Efva Octavina Donata (2021) ANALISIS PERSEPSI AUDITOR TERHADAP RISIKO BISNIS DAN BIAYA AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis persepsi auditor terhadap risiko bisnis dan biaya audit yang dapat dipertimbangkan pada Kantor Akuntan Publik di Kota Palembang. Teknik pengumumpulan data dilakukan dengan cara menyebarkan kuisioner kepada responden yang dalam hal ini auditor yang bekerja pada Kantor Akuntan Publik di Kota Palembang yang berjumlah sebanyak 35 orang. Data tersebut kemudian dianalisis menggunakan analisis deskriptif kualitatif. Berdasarkan hasil penelitian menunjukkan bahwa (1) risiko bisnis berpengaruh terhadap biaya audit (2) Faktor-faktor yang mempengaruhi penerimaan klien pada KAP yaitu integritas manajemen, risiko bisnis klien, risiko audit, audit fee, ROA dan leverage. (3) Risiko yang dihadapi KAP berupa lamanya pengiriman data oleh klien. (4) Biaya audit sesuai standar IAPI dari Menteri Keuangan. Kata Kunci : Risiko Bisnis, Biaya Audit

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: risiko bisnis, biaya audit
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: ANDI NUR ANGGRAINI
Date Deposited: 27 Sep 2021 07:47
Last Modified: 27 Sep 2021 07:47
URI: http://repository.unsri.ac.id/id/eprint/55012

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