JEA17: Jurnal Ekonomi Akuntansi
Vol 7 No 2 (2022): Oktober

FACTORS AFFECTING AUDIT ENGAGEMENT DECISION

Fibriani, Rudiana (Unknown)

Article Info

Publish Date
28 Dec 2022

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.

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Journal Info
JEA17: Jurnal Ekonomi Akuntansi
Website

Abbrev

JEA17

Publisher

Universitas 17 Agustus 1945 Surabaya

Subject

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

Description

JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan ...