PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP KEINGINAN KLIEN UNTUK MEMPENGARUHI KEBIJAKAN AUDIT

PENGUJIAN VARIABEL-VARIABEL
YANG BERPENGARUH TERHADAP KEINGINAN KLIEN
UNTUK MEMPENGARUHI KEBIJAKAN AUDIT
NINING MULYANINGSIH *)
CV. ALEM
ENJANG TACHYAN BUDIYANTO **)
STIE KESATUAN BOGOR
ABSTRACT
The purposes of this study are to examine the impact of Client-Public Accountant Firms relationship, the client importance for Public Accountant Firms, non-audit services provided by Public Accountant Firms, client’s audit experience, auditor’s seniority, auditor’s experience, auditor’s knowledge on clients’ expectations in audit judgment from client perspective.
The populations in this study are members of The Indonesian Institute of Accountants-The Management Accountant Compartment. Questionnaires were sent to 300 members, with multistage sampling method. The response rate of 21,67% was analyzed by regression method.
Keywords: Client-Public Accountant Firms relationship.

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