The Client Risk and The Audit Planning: Influence of Acceptance of Audit Engagement
DOI:
https://doi.org/10.21632/irjbs.10.3.183-198Keywords:
Risk, Client, Acceptance, Plan, AuditAbstract
This study briefly aims to extend the relationship between client risk with the audit planning by proposes the acceptance of audit
engagement as mediate variable to fill a gap prior research, furthermore to determine the effect of client risk toward the audit planning. This research is a quantitative approach with primary data obtained by questionnaires. The population of this study are the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified) 2016 in Jakarta and sample purposive about 197 respondents. The Structural Equation Modeling was used to analyze the data. The results of this research shows; (1). The Client Risk directly may affect on the audit planning in a positive but not significantly, (2). Client Risk directly affect the acceptance of audit engagement positively and significantly, (3). The Acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly as mediating variable between client risk with the audit planning, where as the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factors.
References
Agoes, Sukrisno. (2016). Auditing Petunjuk Praktis Pemeriksaan Akuntan oleh Kantor Akuntan Publik. Jakarta: Salemba Empat.
Arens, Alvin A., Elder, Randal J., & Beasley, Mark S. (2015). Auditing dan Jasa Assurance. Jakarta: Erlangga.
Bedard, Jean C., & Johnstone, Karla M. (2004). Manipulation Risk, Corporate Governance Risk, and Auditors’ Planning and Pricing Decision. The Accounting Review. Vol 79. No 2. Pp 277-304. in www.researchgate.net
Comiskey, E.E., & Mulford, C.W. (2010). Deteksi Kecurangan Akuntansi. Jakarta: PPM.
Elder, Randal J., Beasley, Mark S., Arens, Alvin A., & Jusuf, Amir Abadi. (2013). Jasa Audit dan Assurance: Pendekatan Terpadu (Adaptasi Indonesia). Buku 1. Jakarta: Salemba Empat.
Ferdinand, A. (2006). Structural Equation Modeling dalam Penelitian Manajemen. Semarang: BP Universitas Diponegoro.
Gammal, Walid el. (2012). Determinants of Audit Fees: Evidence From Lebanon. International Business Research. Lebanese American University, Beirut, Lebanon. Vol 5. No 11. Pp 136-145. in citeseerx.ist.psu.edu
Guy, Dan M., Alderman, Wayne., & Winters, Alan J. (2002). Auditing. Edisi 5. Jilid 1. Jakarta: Erlangga.
Hassn, Nasr Taha. (2014). The Impact of Earnings Management Risk and Corporate Governance Risk on Auditors’ Decisions. Perceptions of Egyptian Auditors. Journal of Empirical Research in Accounting & Auditing. Benha University, Egypt. Vol 1. No 1. Pp 7-27. in http://journals.uob.edu.bh
Hastuti, Theresia Dwi., & Indarto, Stefani Lily. (2014). Decision of Acceptance or Rejection of Assignment Auditing: A test of the Effect of Client Business Risk, Risk Audit, Risk Business Auditor and Adaptation to Risk. South East Asia Journal of Contemporary Business, Economics and Law. Soegijapranata Catholic University. Vol 5 issue 1 (Dec), pp.20-29. in seajbel.com
Hat, Ventje., & Korompis, Awdrey CH. (2011). Pengaruh Risiko Manipulasi Earnings dan Risiko Corporate Governance Terhadap Lamanya Perencanaan Audit Pada Kantor Akuntan Publik. Jurnal Riset Akuntansi Going Concern. Universitas Sam Ratulangi. Vol 22. No 2. pp 1-15. dalam repo.unsrat.ac.id
Kikhia, Hassan Yahia. (2015). Determinants of Audit Fees : Evidence From Jordan. Accounting and Finance Research. Zhongnan University of Economics and Law, Wuhan, China. Vol 4. No 1. Pp 42-53. in www.sciedu.ca/afr
Kimeli, Elkana Kiptum. (2016). Determinants of Audit Fees Pricing: Evidence From Nairobi Securities Exchange (NSE). International Journal of Reaserch in Business Studies and Management. Maasai Mara University, Narok, Kenya. Vol 3. Issues 1. Pp 23-35. in www.ijrbsm.org
Mulyadi. (2013). Auditing. Edisi 6. Buku 1. Jakarta: Salemba Empat.
Mustafa, EQ, Z., & Wijaya, T. (2012). Panduan Teknik Statistik SEM & PLS dengan SPSS AMOS. Yogyakarta: Cahaya Atma Pustaka.
Ouertani, insaf., & Ayadi, Salma Damak. (2012). Auditor Engagement Decision : An Exploratory Studi In The Tunisian Context. Journal of Accounting and Management Information System. IHEC Carthage, Tunisia. Vol 11. No 3. Pp 371-390. in ftp://ftp.repec.org
Pardede, Ratlan., & Manurung, Reinhard. (2015). Prosedur dan Aplikasi Program AMOS dalam Penelitian Model Persamaan Struktural. Jakarta: Harfamedia.
Pratistha, K. Dwiyani., & Widhiyani, Ni Luh Sari. (2014). Pengaruh Independensi Auditor dan Besaran Fee Audit Terhadap Kualitas Proses Audit. E-Jurnal Akuntansi Universitas Udayana. Vol 6. No 3. Pp 419-428. Dalam ojs.unud.ac.id
Priyatno, Duwi. (2014). SPSS 22: Pengolahan Data Terpraktis. Yogyakarta: Andi.
Reding, Kurt F., Sobel, Paul J., Anderson, Urton L., Head, Michael J., Ramamoorti, Sridhar., Salamasick, Mark., & Riddle, Cris. (2009). Internal Auditing: Assurance & Consulting Services. Second Edition. Florida: The Institute of Internal Auditors Research Foundation (IIARF).
Riahi, Ahmed., & Belkaoui. (2011). Teori Akuntansi. Edisi 5. Buku 1. Jakarta: Salemba Empat.
Sarjono, Haryadi., & Winda, Julianita. (2011). SPSS VS LISREL: Sebuah Pengantar Aplikasi Untuk Riset. Jakarta: Salemba Empat.
Sensi, Ludovicus. (2006). Evaluasi Manajemen Resiko Kantor Akuntan Publik (KAP) Dalam Keputusan Penerimaan Klien Berdasarkan Pertimbangan dari Risiko Klien, Risiko Audit dan Risiko Bisnis Auditor. Jurnal Akuntansi dan Keuangan Indonensia. Universitas Indonesia. Vol 3. No 2. pp191-211. Dalam jaki.ui.ac.id
Sugiyono. (2015). Statistika Untuk Penelitian. Bandung: Alfabeta.
Widagdo, Bambang., & Widayat. (2011). Permodelan Persamaan Structural. Malang: Penerbitan Universitas Muhammadiyah.
Institut Akuntan Publik Indonesia. (2015). Direktori Kantor Akuntan Publik Jakarta 2015. Diunduh pada 4 Oktober 2016. Dalam iapi.or.id/direktori
Indonesian Institute of Certified Public Accountats. (2015), Auditing Standard 250, download on October, 20, 2016, http://iapi.or.id/Iapi/detail/168
Pusat Pembinaan Profesi Keuangan Kementrian Keuangan Republik Indonesia. (2014). Profil Akuntan Publik & Kantor Akuntan Publik. Diunduh pada 17 September 2016. Dalam pppk.kemenkeu.go.id
Downloads
Submitted
Published
How to Cite
Issue
Section
License
Copyright (c) 2017 Deby Suryani, Tigor Sitorus
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Journal Author(s) Rights
For IRJBS to publish and disseminate research articles, we need publishing rights (transferred from the author(s) to the publisher). This is determined by a publishing agreement between the Author(s) and IRJBS. This agreement deals with the transfer or license of the copyright of publishing to IRJBS, while Authors still retain significant rights to use and share their own published articles. IRJBS supports the need for authors to share, disseminate and maximize the impact of their research and these rights, in any databases.
As a journal Author, you have rights to many uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in IRJBS journals have comprehensive rights to use their works for teaching and scholarly purposes without needing to seek permission, including:
- use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees;
- use for internal training by the author's company;
- distribution to colleagues for their research use;
- use in a subsequent compilation of the author's works;
- inclusion in a thesis or dissertation;
- reuse of portions or extracts from the article in other works (with full acknowledgment of the final article);
- preparation of derivative works (other than commercial purposes) (with full acknowledgment of the final article);
- voluntary posting on open websites operated by the author or the author’s institution for scholarly purposes,
(But it should follow the open access license of Creative Common CC-by-SA License).
Authors/Readers/Third Parties can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially. Still, they must give appropriate credit (the name of the creator and attribution parties (authors' detail information), a copyright notice, an open access license notice, a disclaimer notice, and a link to the material), provide a link to the license, and indicate if changes were made (Publisher indicates the modification of the material (if any) and retain an indication of previous modifications.
Authors/Readers/Third Parties can read, print and download, redistribute or republish the article (e.g. display in a repository), translate the article, download for text and data mining purposes, reuse portions or extracts from the article in other works, sell or re-use for commercial purposes, remix, transform, or build upon the material, they must distribute their contributions under the same license as the original Creative Commons Attribution-ShareAlike (CC BY-SA).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
