FACTORS AFFECTING AUDIT ENGAGEMENT DECISION (STUDY ON CPA FIRMS IN SURABAYA)

Fibriani, Rudiana (2022) FACTORS AFFECTING AUDIT ENGAGEMENT DECISION (STUDY ON CPA FIRMS IN SURABAYA). JURNAL EKONOMI AKUNTANSI, 07 (02). pp. 1-15. ISSN 2527-3264

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Official URL: https://jurnal.untag-sby.ac.id/index.php/JEA17

Abstract

The study was conducted to examine and analyze whether audit risk, auditor’s independence, auditor’s business risk, and client's business risk affect the decision to audit engagements acceptance. Quantitative analysis conducted with data collection techniques using questionnaires. 97 respondents were partners of accounting firms in Surabaya. The results of this study are audit risk, auditor independence, and client’s business risk have a significant effect on audit engagement acceptance. While the auditor’s business risk has a positive but insignificant effect on audit engagement acceptance

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Ismi Putri Merdekawati
Date Deposited:	03 Apr 2024 06:32
Last Modified:	05 Apr 2024 05:39
URI:	http://repository.stieyapan.ac.id/id/eprint/176

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