PENGARUH RISIKO AUDIT DAN AUDIT FEE TERHADAP KEPUTUSAN PENERIMAAN KLIEN
Daftar Isi:
- The objective of this study is to determine how the effect of audit risk and audit fee on client acceptance decision at the public accountant firm (KAP) in Central Jakarta. The method used in this research is analytical descriptive method. The researcher use questionnaires and literature study as data collecting instrument, while data analysis techniques used are multiple regression techniques, partial test and simultaneous test. Based on the overall hypothesis testing showed that audit risk and audit fee have significant effect on client acceptance decision, but partially audit fee have no significant effect on client acceptance decision. Correlation coefficient analysis results showed a strong relationship, and obtained the coefficient of determination (R2) equal to 57,6% by the influence of audit risk and audit fee while the rest was influenced by other factors. Keywords: Audit Risk, Audit Fee, Client Acceptance Decision