PENGARUH KETERGANTUNGAN PENGGUNA EKSTERNAL LAPORAN KEUANGAN, KEMUNGKINAN KLIEN MENGHADAPI KESULITAN KEUANGAN DAN EVALUASI AUDITOR ATAS INTEGRITAS MANAJEMEN TERHADAP RESIKO AUDIT YANG DAPAT DITERIMA

Utami, Andini Sih Afsari (2014) PENGARUH KETERGANTUNGAN PENGGUNA EKSTERNAL LAPORAN KEUANGAN, KEMUNGKINAN KLIEN MENGHADAPI KESULITAN KEUANGAN DAN EVALUASI AUDITOR ATAS INTEGRITAS MANAJEMEN TERHADAP RESIKO AUDIT YANG DAPAT DITERIMA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Andini Sih Afsari Utami, 2014 : The influence of External Users Reliance on Financial Statements, Likelihood of Financial Difficulties and Management Integrity toward Acceptable Audit Risk; Pembimbing I dan II Choirul Anwar MBA.MAFIS, CPA dan Susi Indriani, M.S. Ak. The purpose of this research is to analyze. Analyses the influence of external users reliance on financial statements, likelihood of financial difficulties and management integrity toward acceptable audit risk were performed with 10 public accountant office who had listed from Direktorat IAPI 2013. The sample used the “Gay” theory. The analyzed method in this research uses multiple linear regressions including classical assumption such as normality test, multicolinearity test, and test. The result shown that Performing external users reliance on financial statements significantly influences toward acceptable audit risk, , likelihood of financial difficulties significantly influences toward acceptable audit risk, and management integrity significantly influences toward acceptable audit risk.

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