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Pengaruh identifikasi auditor klien terhadap kualitas audit = Effects of auditor client identification to audit quality

Aditya Pradipta Hidayat; Ancella Anitawati Hermawan, supervisor; Munir Machmud Ali, examiner; Dyah Setyaningrum, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016)

 Abstrak

[ABSTRAK
Penelitian ini bertujuan untuk menganalisis determinan identifikasi auditor ? klien
dan menguji pengaruh dari identifikasi diri tersebut terhadap kualitas audit.
Identifikasi diri auditor didasarkan atas teori identitas sosial dan motivated reasoning.
Penelitian ini adalah penelitian kuantitatif menggunakan data primer yang didapat
melalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa identifikasi
auditor ? klien terbentuk dari tingkat kepentingan klien, image klien, dan audit tenure.
Identifikasi auditor ? klien terbukti meningkatkan kemungkinan auditor untuk
menyetujui accounting treatment yang diharapkan klien tetapi menurunkan perilaku
Reduced Audit Quality dari auditor.
ABSTRACT
This study aims to discover the determinant of auditor ? client identification and
examine the effects of that identification to audit quality. Auditors? identification is
based on social identity theory and motivated reasoning. This is a quantitative study
using primary data collected through questionnares. Result shows that auditor ? client
identification is determined by clients? importance, clients? image, and audit tenure.
Auditor - client Identification is proved to increase the tendencies for auditor to
acquiescence with clients? preferred accounting treatment but decrease the Reduced
Audit Quality acts.;This study aims to discover the determinant of auditor ? client identification and
examine the effects of that identification to audit quality. Auditors? identification is
based on social identity theory and motivated reasoning. This is a quantitative study
using primary data collected through questionnares. Result shows that auditor ? client
identification is determined by clients? importance, clients? image, and audit tenure.
Auditor - client Identification is proved to increase the tendencies for auditor to
acquiescence with clients? preferred accounting treatment but decrease the Reduced
Audit Quality acts.;This study aims to discover the determinant of auditor ? client identification and
examine the effects of that identification to audit quality. Auditors? identification is
based on social identity theory and motivated reasoning. This is a quantitative study
using primary data collected through questionnares. Result shows that auditor ? client
identification is determined by clients? importance, clients? image, and audit tenure.
Auditor - client Identification is proved to increase the tendencies for auditor to
acquiescence with clients? preferred accounting treatment but decrease the Reduced
Audit Quality acts., This study aims to discover the determinant of auditor – client identification and
examine the effects of that identification to audit quality. Auditors’ identification is
based on social identity theory and motivated reasoning. This is a quantitative study
using primary data collected through questionnares. Result shows that auditor – client
identification is determined by clients’ importance, clients’ image, and audit tenure.
Auditor - client Identification is proved to increase the tendencies for auditor to
acquiescence with clients’ preferred accounting treatment but decrease the Reduced
Audit Quality acts.]

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 Metadata

No. Panggil : S61740
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016
Program Studi :
Bahasa : ind
Sumber Pengatalogan :
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xiv, 79 pages ; 30 cm
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S61740 14-17-282334074 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20421996
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