AkMen JURNAL ILMIAH
Vol 14 No 1 (2017): Akmen Jurnal Ilmiah

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENERIMAAN AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR

Ibrahim Ibrahim (STIE Nobel Indonesia)



Article Info

Publish Date
31 Mar 2017

Abstract

This study aimed (1) to determine if the first impression (the effect of appearance) positive influence on admissions decisions auditor in public accounting firm in Makassar. (2) To determine whether the positive effect on the physical attraction admissions decisions auditor in public accounting firm in Makassar. (3) To determine whether the inter-personal interests positive influence on admissions decisions auditor in public accounting firm in Makassar. (4) To determine whether a common perception of positive influence on admissions decisions padaKantor auditor Public Accountants in Makassar. (5) Untukmengetahui whethersubjective qualification positive influence on admissions decisions auditor in public accounting firm in Makassar. (6) To determine whether an objective qualification positive influence on admissions decisions auditor in public accounting firm in Makassar. (7) To determine whether gender positive influence on admissions decisions auditor in public accounting firm in Makassar. (8) To determine whether the positive effect on the competence of the auditor'sdecision on acceptance of public accounting firm in Makassar. whereas the method of analysis used in this study is menggunakanmetode analisislogistic regression (logistic regression). Logistic regression does not require normality test, heteroskedasitas, and classical assumption on the dependent variable. The results of this study are the independent variables There are 4 positive influence on admissions decisions is a common perception and objective qualifications, gender, and kompetensi.Ada 4 independent variable that is not a positive influence on admissions decisions auditor that is the first impression, physical attraction, interest among private and subjective qualifications.

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Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...