EFEK GOAL COMMITMENT, LINGKUNGAN LITIGASI DAN KEPERCAYAAN PADA PENERIMAAN AUDITOR ATAS METODE PILIHAN KLIEN (STUDI EMPIRIS PADA KAP JAKARTA)
| Main Authors: | ZULFIKAR, Rudi, Rosiana, Rita, Romauli, Kristin |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
Jurusan Akuntansi Universitas Sultan Ageng Tirtayasa
, 2013
|
| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/9968/1/Efek%20Goal%20Komitmen.pdf https://eprints.untirta.ac.id/9968/2/Peer%20Review%202.pdf https://eprints.untirta.ac.id/9968/3/Peer%20Review.pdf https://eprints.untirta.ac.id/9968/4/Turnitin%20Check.pdf https://eprints.untirta.ac.id/9968/ https://feb.untirta.ac.id/ |
| ctrlnum |
9968 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>https://eprints.untirta.ac.id/9968/</relation><title>EFEK GOAL COMMITMENT, LINGKUNGAN LITIGASI DAN 
KEPERCAYAAN PADA PENERIMAAN AUDITOR ATAS METODE 
PILIHAN KLIEN (STUDI EMPIRIS PADA KAP JAKARTA)</title><creator>ZULFIKAR, Rudi</creator><creator>Rosiana, Rita</creator><creator>Romauli, Kristin</creator><subject>H Social Sciences (General)</subject><subject>HF5601 Accounting</subject><description>The purpose of this research is to examine three factors that affect audit decision such as goal 
commitment, litigation environment and trust on auditor’s acceptance of the client’s preferred 
methods. Data were collected through questionaires using purposive sampling method. 
Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan 
Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final 
analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses 
Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0. 
The results of this research reveal that (1) goal commitment is positively related to the auditor’s 
acceptance of the client’s preferred method, (2) litigation environment is negatively related to 
the auditor’s acceptance of the client’s preferred method, and (3) trust is negatively related to 
the auditor’s acceptance of the client’s preferred method 
Key words: Goal commitment, litigation environment, trust, aggressive financial 
reporting, and client’s preferred method</description><publisher>Jurusan Akuntansi Universitas Sultan Ageng Tirtayasa</publisher><date>2013-06</date><type>Journal:Article</type><type>PeerReview:PeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>https://eprints.untirta.ac.id/9968/1/Efek%20Goal%20Komitmen.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>https://eprints.untirta.ac.id/9968/2/Peer%20Review%202.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>https://eprints.untirta.ac.id/9968/3/Peer%20Review.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>https://eprints.untirta.ac.id/9968/4/Turnitin%20Check.pdf</identifier><identifier> ZULFIKAR, Rudi and Rosiana, Rita and Romauli, Kristin (2013) EFEK GOAL COMMITMENT, LINGKUNGAN LITIGASI DAN KEPERCAYAAN PADA PENERIMAAN AUDITOR ATAS METODE PILIHAN KLIEN (STUDI EMPIRIS PADA KAP JAKARTA). Jurnal Akuntansi & Manajemen, 8 (1). pp. 13-27. ISSN 1858-3687 </identifier><relation>https://feb.untirta.ac.id/</relation><recordID>9968</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal PeerReview:PeerReviewed PeerReview Book:Book Book |
| author |
ZULFIKAR, Rudi Rosiana, Rita Romauli, Kristin |
| title |
EFEK GOAL COMMITMENT, LINGKUNGAN LITIGASI DAN
KEPERCAYAAN PADA PENERIMAAN AUDITOR ATAS METODE
PILIHAN KLIEN (STUDI EMPIRIS PADA KAP JAKARTA) |
| publisher |
Jurusan Akuntansi Universitas Sultan Ageng Tirtayasa |
| publishDate |
2013 |
| topic |
H Social Sciences (General) HF5601 Accounting |
| url |
https://eprints.untirta.ac.id/9968/1/Efek%20Goal%20Komitmen.pdf https://eprints.untirta.ac.id/9968/2/Peer%20Review%202.pdf https://eprints.untirta.ac.id/9968/3/Peer%20Review.pdf https://eprints.untirta.ac.id/9968/4/Turnitin%20Check.pdf https://eprints.untirta.ac.id/9968/ https://feb.untirta.ac.id/ |
| contents |
The purpose of this research is to examine three factors that affect audit decision such as goal
commitment, litigation environment and trust on auditor’s acceptance of the client’s preferred
methods. Data were collected through questionaires using purposive sampling method.
Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan
Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final
analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses
Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0.
The results of this research reveal that (1) goal commitment is positively related to the auditor’s
acceptance of the client’s preferred method, (2) litigation environment is negatively related to
the auditor’s acceptance of the client’s preferred method, and (3) trust is negatively related to
the auditor’s acceptance of the client’s preferred method
Key words: Goal commitment, litigation environment, trust, aggressive financial
reporting, and client’s preferred method |
| id |
IOS3442.9968 |
| institution |
Universitas Sultan Ageng Tirtayasa |
| institution_id |
89 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Sultan Ageng Tirtayasa |
| library_id |
598 |
| collection |
Repository Universitas Sultan Ageng Tirtayasa |
| repository_id |
3442 |
| subject_area |
Administrasi Negara dan Militer Akuntansi Arsitektur |
| city |
KOTA SERANG |
| province |
BANTEN |
| repoId |
IOS3442 |
| first_indexed |
2023-03-04T21:43:00Z |
| last_indexed |
2023-04-29T09:38:15Z |
| recordtype |
dc |
| _version_ |
1764503514867826688 |
| score |
17.538404 |