FACTORS AFFECTING AUDIT ENGAGEMENT DECISION

(Study on CPA Firms in Surabaya)

  • Rudiana Fibriani Accounting
DOI: https://doi.org/10.30996/jea17.v7i2.7323

Abstract

The study was conducted to examine and analyze whether audit risk, independence, Public Accounting Firm business risk, and client's business risk affect the decision to accept audit engagements. The data analysis method used is quantitative analysis with data collection techniques using questionnaires. 97 respondents are partners in an accounting firm in Surabaya. The results of this study are audit risk, auditor independence, and client business risk have a significant effect on audit engagement decisions. While the KAP business risk has a positive but not significant effect on audit engagement decisions.

Downloads

Download data is not yet available.
Published
2022-12-28
Issue
Vol 7 No 2 (2022): Oktober
Section
Articles
Copyright (c) 2022 Rudiana Fibriani

Authors whose manuscript is published will approve the following provisions:

  1. The right to publication of all journal material published on the JEA17: Jurnal Ekonomi Akuntansi website is held by the editorial board with the author's knowledge (moral rights remain the property of the author).
  2. The formal legal provisions for access to digital articles of this electronic journal are subject to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA) license, which means JEA17: Jurnal Ekonomi Akuntansi reserves the right to store, modify the format, administer in the database, maintain and publish articles without requesting permission from the Author as long as it keeps the Author's name as the owner of Copyright.
  3. Printed and electronically published manuscripts are open access for educational, research, and library purposes. In addition to these objectives, the editorial board shall not be liable for violations of copyright law.