PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Vol 12 No 2 (2020): Agustus

Kesulitan Keuangan, Integritas Manajemen, Profesionalisme, dan Ketergantungan Pengguna Eksternal Laporan Keuangan terhadap Risiko Audit

Lutfiana Nur Hanifah (Unknown)
Siti Noor Khikmah (Universitas Muhammadiyah Magelang)
Faqiatul Mariya Waharini (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
16 Aug 2020

Abstract

This study aims to examine the effect of financial difficulties, management integrity, professionalism, and the dependence of external users of financial statements on audit risk. The researcher uses a sample of auditors working at public accounting firms in the Central Java and Yogyakarta regions. selected based on purposive sampling method with criteria, namely, auditors who have a minimum of a bachelor's degree and have a working period of more than one year. Hypothesis testing in this study uses multiple linear regression. The results show that financial difficulties have a positive effect on audit risk, while management integrity, professionalism and dependency of external users of financial statements are proven to have no effect on audit risk.

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Journal Info
PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Website

Abbrev

permana

Publisher

Universitas Pancasakti Tegal

Subject

Economics, Econometrics & Finance Education

Description

Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial ...