PENGARUH KESULITAN KEUANGAN KLIEN, TENURE AUDIT DAN PROFESIONALISME AUDITOR TERHADAP KEGAGALAN AUDIT

PRAMESTI, FEMILLIA AYU REGITA (2019) PENGARUH KESULITAN KEUANGAN KLIEN, TENURE AUDIT DAN PROFESIONALISME AUDITOR TERHADAP KEGAGALAN AUDIT. S1 thesis, Fakultas Ekonomi.

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Abstract

FEMILLIA AYU REGITA PRAMESTI. The Influence of Client’s Financial Distress, Audit Tenure and Auditor’s Professionalism on Audit Failures. Jakarta: Faculty of Economics, State University of Jakarta, 2019. This study analyzes the influence of the factors of auditee (client’s financial distress), auditor (auditor professionalism) and auditor-client relationship (tenure audit) on audit failure. The object studied were 90 independent auditors from 13 Public Accounting Firms (KAP) located in South Jakarta and registered in the IAPI 2019 Directory. This study used primary data by distributing questionnaires to the research object. The method applied in analyzing data is multiple linear regression with a significance level of 5%. Sampling was done by simple random sampling technique and the data in this study were processed using SPSS 25. Based on the results of this study it can be concluded that partially the client's financial distress and tenure audit variables showed a significant positive effect on audit failure. While the auditor professionalism variable has a significant negative effect on audit failure. Keywords: Audit Failure, Client Financial Difficulties, Tenure Audit, Auditor Professionalism

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