ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPANFEE AUDIT :Studi pada KAP di Bandung

Yuliani, - (2014) ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPANFEE AUDIT :Studi pada KAP di Bandung. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

This research purposes to know how perception of auditors in Bandung about determinants of audit fees based on David Hay (2010) research. From quantitative perspection, the method that is used in this research is a descriptive method. The population is 28 public accountant in Bandung. Based on sampling technic its 28 KAP in Bandung as a sample. But just 22 questioners back from 11 office of public accountant in Bandung, then we process the data using confirmatory factor analysis with SmartPLS 2.0 M3. The result show that determinants of audit fees divided by 3 attributes that is client attributes, auditor attributes and engagement attributes which is every attributes have their own factors. Based on perception of auditors in Bandung the higher significancy for client attributes is inherent risk. For auditor attributes is audit tenure. And for engagement attributes is non-audit assurance.

Penelitianinibertujuanmengetahuibagaimanapersepsi auditor yang ada di Bandung mengenaifaktor-faktor yang berpengaruhpadapenetapanfee audit berdasarkanhasilpenelitian David Hay (2010). Melaluipendekatankuantitatif, metode yang digunakandalampembahasanhasilpenelitianadalahdeskripsi. Populasi yang ditelitimerupakan 28 Kantor AkuntanPublik yang ada di Bandung. Berdasarkanteknik sampling jenuhmakapopulasiberupa 28 Kantor AkuntanPublik di Bandung dijadikan sample. Namun yang kembalihanya 22 kuesionerdari 11 KAP di Bandung yang kemudian data tersebutdiolahmenggunakanteknikanalisiskonfirmatorifaktordenganaplikasiSmartPLS 2.0 M3. Proses pengujianterhadap data menghasilkanbahwafaktor yang paling berpengaruhpadapenetapanfee audit dibagiberdasarkan 3 atribut, yaituclient attributes, auditor attributes danengagement attributes yang didalamnyaterdiridarimasing-masingfaktor. Berdasarkanpersepsi auditor di Bandung,faktor yang paling berpengaruhuntukclient attributes adalahresikobawaan. Untukauditor attributes adalah lama perikatan. Sedangkanuntukengagement attributes adalahjasa non-audit.

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Item Type:	Thesis (S1)
Additional Information:	No. Panggil: S PEA YUL a-2014
Uncontrolled Keywords:	Persepsi Auditor, Audit Fee, Client Attributes, Auditor Attributes, danEngagement Attributes
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User:	Mr. Hada Hidayat
Date Deposited:	12 Mar 2015 03:27
Last Modified:	12 Mar 2015 03:27
URI:	http://repository.upi.edu/id/eprint/12689

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