PENGARUH RISIKO MANIPULASI EARNINGS, RISIKO CORPORATE GOVERNANCE, DAN PENGALAMAN AUDIT DENGAN PERENCANAAN AUDIT (Studi Empiris pada 7 Kantor Akuntan Publik di Jakarta)

Arliani, Tya Ayu (2012) PENGARUH RISIKO MANIPULASI EARNINGS, RISIKO CORPORATE GOVERNANCE, DAN PENGALAMAN AUDIT DENGAN PERENCANAAN AUDIT (Studi Empiris pada 7 Kantor Akuntan Publik di Jakarta). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Tya Ayu Arliani, 2011; The Influence of Earnings Manipulation Risk, Corporate Governance Risk and Experience of Audit to Audit planning. Tutors : Choirul Anwar, MBA, MAFIS, CPA and Ibu Rida Prihatni, SE, Akt., MSi. Generally, the purpose of this research are: 1) To know whether Earnings Manipulation Risk have influence to Audit Planning, 2) To know whether Corporate Governace Risk have influene to Audit Planning, 3) To know whether Experience of Audit have influene to Audit Planning. This research represents the empirical test which used purposive sampling technics in data collection. Data were collected using a survey of 44 auditors at 7 CPA Firms in Jakarta. Data analysis conducted by using multiple regression analysis. Results of hypothesis examination indicate that Earnings Manipulation Risk and Corporate Governace Risk have influene to Audit Planning and Experience of Audit do not influence to Audit Planning.

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