文章基本信息

标题：PENGARUH KETERGANTUNGAN PENGGUNA EKSTERNAL LAPORAN KEUANGAN,KEMUNGKINAN KLIEN MENGHADAPI KESULITAN KEUANGAN DAN EVALUASI AUDITOR ATAS INTEGRITAS MANAJEMEN TERHADAP RESIKO AUDIT YANG DAPAT DITERIMA
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作者：Andini Sih Afsari Utami ; Choirul Anwar ; Susi Indriani 等
期刊名称：Jurnal Ilmiah Wahana Akuntansi
电子版ISSN：2302-1810
出版年度：2016
卷号：11
期号：2
页码：1-21
语种：English
出版社：Universitas Negeri Jakarta
摘要：The purpose of this research is to analyze.Analyses the influence of external users reliance on financial statements,likelihood of financial difficulties and management integrity toward acceptable audit risk were performed with 10 public accountant office who had listed from Direktorat IAPI 2013.The sample used the “Gay” theory.The analyzed method in this research uses multiple linear.The result shown that performing external users reliance on financial statements significantly influences toward acceptable audit risk,likelihood of financial difficulties significantly influences toward acceptable audit risk,and management integrity significantly influences toward acceptable audit risk.
关键词：External Users;financial Difficulties;Management Integrity;Acceptable Audit Risk