AKUNSIKA: Jurnal Akuntansi dan Keuangan
Vol 2, No 1, Januari 2021

Pengaruh Preferensi Klien dan Pengalaman Auditor terhadap Pertimbangan Auditor pada Kantor Akuntan Publik di Kota Makassar

Sufiati Sufiati (STIEM BONGAYA MAKASSAR)
Risal Risal (Unknown)



Article Info

Publish Date
07 Mar 2021

Abstract

This study aims to examine the effect of Client Preferences and Auditor Experience simultaneously and partially on Auditor Considerations at the Public Accounting Firm in Makassar City.The population in this study was 34 auditors from 7 Public Accounting Firmsin Makassar City. The sampling technique used was saturation sampling, in which the entire population was sampled, 34 auditors. Methods of data analysis used was multiple regression analysis techniques.The results of the study prove that the Client Preferences and Auditor Experience simultaneously have a positive and significant effect on Auditor Considerations in Makassar City. Client Preferences have a significant positive effect on Auditors' Considerations, whereas Auditor's Experience does not have a significant effect on Auditor Considerations at Public Accounting Firms in Makassar City.

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Journal Info

Abbrev

akunsika

Publisher

Subject

Economics, Econometrics & Finance

Description

Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) ...