ANALISIS RISIKO MANIPULASI EARNINGS, RISIKO CORPORATE GOVERNANCE DAN SISTEM PENGENDALIAN MUTU TERHADAP PERENCANAAN AUDIT (Studi Persepsi Auditor Eksternal Kantor Akuntan Publik di Jakarta Selatan)

UTAMI, RIA PRADANI (2021) ANALISIS RISIKO MANIPULASI EARNINGS, RISIKO CORPORATE GOVERNANCE DAN SISTEM PENGENDALIAN MUTU TERHADAP PERENCANAAN AUDIT (Studi Persepsi Auditor Eksternal Kantor Akuntan Publik di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of earnings manipulation risk, corporate governance risk, quality control system on audit planning according to the perception of external auditors in the city of South Jakarta. This research was conducted at 15 Public Accounting Firms (KAP) in the South Jakarta area, where external auditors were used as samples in this study. Sampling was carried out with a total of 150 respondents. The type of data used in this study is a questionnaire. The approach used in this study is the Structural Equation Model (SEM) with the help of the Smart-PLS version 3.2 program. The results of this study indicate that the risk of corporate governance and quality control system has a positive and significant effect on audit planning, while the risk of earnings manipulation has a positive and insignificant effect. Keywords: Earnings Manipulation Risk, Corporate Governance Risk, Quality Control System, Audit Planning Penelitian ini bertujuan untuk menguji pengaruh risiko manipulasi earnings, risiko corporate governance, sistem pengendalian mutu terhadap perencanaan audit menurut persepsi auditor eksternal di kota Jakarta Selatan. Penelitian ini dilakukan pada 15 Kantor Akuntan Publik (KAP) wilayah Jakarta Selatan, dimana auditor eksternal yang digunakan sebagai sampel dalam penelitian ini. Pengambilan sampel dilakukan dengan jumlah 150 responden. Jenis data yang digunakan dalam penelitian ini adalah kuesioner. Pendekatan yang digunakan dalam penelitian ini adalah Structural Equation Model (SEM) dengan bantuan program Smart-PLS versi 3.2. Hasil penelitian ini menunjukkan bahwa risiko corporate governance dan sistem pengendalian mutu berpengaruh positif dan signifikan terhadap perencanaan audit sedangkan risiko manipulasi earnings berpengaruh positif dan tidak signifikan. Kata kunci: Risiko Manpulasi Earnings, Risiko Corporate Governance, Sistem Pengendalian Mutu, Perencanaan Audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 164
NIM/NIDN Creators: 43216120055
Uncontrolled Keywords: Risiko Manpulasi Earnings, Risiko Corporate Governance, Sistem Pengendalian Mutu, Perencanaan Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ADELINA HASNA SETIAWATI
Date Deposited: 31 Oct 2023 04:12
Last Modified: 31 Oct 2023 04:12
URI: http://repository.mercubuana.ac.id/id/eprint/83592

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