BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 2 No. 1 (2017): Berkala Akuntansi dan Keuangan Indonesia

RISK MANAGEMENT FACTORS ON CLIENT ACCEPTANCE DECISIONS IN A BIG4 KAP

Mia Selvina (Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia)

Article Info

Publish Date
31 Mar 2017

Abstract

This study aims to provide empirical evidence regarding the evaluation of risk management in a non-big 4 public accounting firm on client acceptance decisions. Risk management is divided into 3 broad categories, namely client business risk, audit business risk, and KAP business risk. The sample used in this study are clients who apply for audit services at a public accounting firm that are not included in Big 4 KAPs. audits, and audit fees.

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Journal Info
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Website

Abbrev

BAKI

Publisher

Universitas Airlangga

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...