PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP EKSPEKTASI KLIEN DALAM AUDIT JUDGMENT

BUDIYANTO, Enjang Tachyan and NASIR, Muhamad and JANUARTI, Indira (2005) PENGUJIAN VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP EKSPEKTASI KLIEN DALAM AUDIT JUDGMENT. In: Simposium Nasional Akuntansi VIII (SNA 8), 15 - 16 September 2005, Universitas Sebelas Maret, Surakarta.

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Abstract

The purposes of this study are to examine the impact of Client-Public Accountant Firms relationship, the client importance for Public Accountant Firms, nonaudit services provided by Public Accountant Firms, and client’s audit experience on clients’ expectations in audit judgment from client perspective. These topics are rarely examined. The results of this research contribute for theory development, particularly for auditing and behavioral accounting; give input for auditor when make audit judgment; and give input for professional organization (The Indonesian Institute of Accountants) in making decision about rule that will be applied by its members. The populations in this study are members of The Indonesian Institute of Accountants-The Management Accountant Compartment. Questionnaires were sent to 324 members, with multistage sampling method. The response rate of 18.25% was analyzed by regression method. The results show that Client-Public Accountant Firms relationship has significant negative impact on clients’ expectations in audit judgment. The client importance for Public Accountant Firms has significant positive impact on clients’ expectations in audit judgment. While nonaudit services provided by Public Accountant Firms and client’s audit experience have no influence on clients’ expectations in audit judgment. The future research is suggested to examine other variables, including: level of seniority, experience, and auditor knowledge on client. Keywords: Client-Public Accountant Firms relationship, client importance for Public Accountant Firms, nonaudit services provided by Public Accountant Firms, client’s audit experience, clients’ expectations, audit judgment.

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:15229
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:25 Jun 2010 09:27
Last Modified:25 Jun 2010 09:27

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