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Chrisandi Trilaksono
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THE EFFECT OF PUBLIC ACCOUNTANT REGULATIONS AND ETHICS CODE OF PUBLIC ACCOUNTANT PROFESSION TO ACCEPTANCE AN AUDIT ENGAGEMENT (Case study on KAP in East Java ) Chrisandi Trilaksono; Zulfikar Ismail
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study was conducted to determine the effect of Public Accountant Regulations and Ethics Code of Public Accountant Profession to acceptance an audit engagement on KAP in East Java. Data analysis method used is multiple linear regression with the F - test and t - test. The results of this study concluded that the  Public Accountant Regulations  and  Ethics Code of Public Accountant Profession  have a simultaneous effect on  accepatance an audit engagement. The results of the coefficient of determination (R2) indicates that the value of Adjusted R Square is 54,1 %, which means that 54,1 % acceptance of an audit engagement is influenced by the Public Accounting Regulations and Ethics Code of Public Accountant Profession, while the remaining 45,9 % influenced by other factors.  Keywords :  Public Accounting Firm, Public Accountant Regulations, Ethics Code Public Accountant Profession, Acceptance an audit engagement.
THE EFFECT OF PUBLIC ACCOUNTANT REGULATIONS AND ETHICS CODE OF PUBLIC ACCOUNTANT PROFESSION TO ACCEPTANCE AN AUDIT ENGAGEMENT (Case study on KAP in East Java ) Trilaksono, Chrisandi; Ismail, Zulfikar
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to determine the effect of Public Accountant Regulations and Ethics Code of Public Accountant Profession to acceptance an audit engagement on KAP in East Java. Data analysis method used is multiple linear regression with the F - test and t - test. The results of this study concluded that the  Public Accountant Regulations  and  Ethics Code of Public Accountant Profession  have a simultaneous effect on  accepatance an audit engagement. The results of the coefficient of determination (R2) indicates that the value of Adjusted R Square is 54,1 %, which means that 54,1 % acceptance of an audit engagement is influenced by the Public Accounting Regulations and Ethics Code of Public Accountant Profession, while the remaining 45,9 % influenced by other factors.  Keywords :  Public Accounting Firm, Public Accountant Regulations, Ethics Code Public Accountant Profession, Acceptance an audit engagement.
Co-Authors Zulfikar Ismail Zulfikar Ismail