PENGARUH KOMPLEKSITAS TUGAS, DAN KODE ETIK TERHADAP KOMPENSASI PERIKATAN AUDIT

LUTHFI, MOHAMMAD AFIF (2013) PENGARUH KOMPLEKSITAS TUGAS, DAN KODE ETIK TERHADAP KOMPENSASI PERIKATAN AUDIT. S1 thesis, Universitas Negeri Jakarta.

Preview	Text Cover.pdf Download (1MB) | Preview
Preview	Text Table_Of_Content.pdf Download (42kB) | Preview
Preview	Text Chapter1.pdf Download (36kB) | Preview
	Text Chapter2.pdf Restricted to Repository staff only Download (82kB)
Preview	Text Chapter3.pdf Download (89kB) | Preview
	Text Chapter4.pdf Restricted to Repository staff only Download (225kB)
Preview	Text Chapter5.pdf Download (19kB) | Preview
Preview	Text Bibliography.pdf Download (24kB) | Preview

Abstract

Mohammad Afif Luthfi, 2012; Influence of Task Complexity, and Codes of Ethics to the Audit Engagement Compensation. Advisors: (I) Choirul Anwar MBA.MAFIS.; (II) Marsellisa Nindito SE. Akt. M.Sc. Tight competition between Public Accounting Firm practice resulted in many slam prices. With the low audit fee allows the low quality of financial reporting and auditor independence disturbing. IAPI then issued SK No: KEP.024/IAPI/VII/2008, policy determination of audit fees. To examine the low audit fees / audit engagement compensation, the researcher using variable task complexity and variable codes of ethics as independent variable. If the complexity of the task facing auditors and codes of ethics significant effect on the variable audit engagement compensation can be considered the auditor to determine the amount of compensation. The purpose of this study were: 1) Knowing the influence of task complexity, and code of ethics to the audit engagement compensation. 2) As the main requirements for obtaining a degree in economics at the Faculty of Economics, State University of Jakarta. 3) Contribute to research audit primarily related compensation audit engagement. This study involves 52 auditors that work on KAP located in East Jakarta. Auditor is the auditor respondents who had experience over a two-year audit experience. Using multiple linear regression to test the hypothesis at 5% significance level. The results at 5% significance level showed: 1) the task complexity is partially significant effect to the audit engagement compensation; 2) code of ethics is partially significant effect to the audit engagemen compensation t; and 3) the task complexity and codes of ethics simultaneously effect to the audit engagement compensation; 4 ) any increase in the task complexity will be accompanied by an increase in compensation of the audit engagement; 5) if the code of ethics has increased, otherwise to decline the audit engagement compensation. Determinant coefficient (R2) indicates the number 0.283, indicates that regression model is able to explain the effect of variable independent on the dependent variable of 28.3%. Keywords: task complexity, codes of ethics, audit engagement compensation

Actions (login required)

View Item