Faktor-faktor Manajemen Risiko terhadap Keputusan Penerimaan Klien pada Sebuah KAP Big4

Mia Selvina

Abstract


Penelitian ini bertujuan untuk memberikan bukti empiris mengenai evaluasi manajemen risiko pada sebuah kantor akuntan publik non big 4 terhadap keputusan penerimaan klien. Manajemen risiko terbagi menjadi 3 kategori besar yaitu risiko bisnis klien, risiko bisnis audit, risiko bisnis KAP. Sampel yang digunakan pada penelitian ini adalah klien yang mengajukan permohonan jasa audit pada sebuah kantor akuntan publik yang tidak termasuk dalam KAP Big 4. Penelitian ini membuktikan faktor-faktor yang mempengaruhi penerimaan klien pada KAP non big 4 adalah integritas manajemen, risiko bisnis klien, risiko audit, dan audit fee.

Full Text:

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References


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