Pengaruh Pertimbangan Risiko Bisnis Klien, Risiko Bisnis Auditor, dan Risiko Audit Terhadap Keputusan Penerimaan Klien Oleh Auditor

TAUFIK, MUH. (2022) Pengaruh Pertimbangan Risiko Bisnis Klien, Risiko Bisnis Auditor, dan Risiko Audit Terhadap Keputusan Penerimaan Klien Oleh Auditor. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Keputusan penerimaan klien merupakan tahap awal dalam melakukan perikatan audit. Sebelum melakukan perikatan audit, auditor harus mempertimbangkan risiko perikatan yang mungkin terjadi, sehingga auditor diharuskan berhati-hati dalam menerima klien. Tujuan dari penulisa karya tulis ini adalah untuk mengetahui pengaruh risiko bisnis klien, risiko bisnis auditor, dan risiko audit terhadap keputusan penerimaan klien. Metode yang digunakan dalam penelitian ini adalah studi literatur. Penelusuran artikel penelitian dilakukan pada kanal google scholar. Hasil penelitian dari 7 artikel yang telah dianalisa menunjukkan bahwa semua artikel menjelaskan faktor yang mempengaruhi keputusan auditor dalam menerima klien serta sebagian besar menunjukkan risiko bisnis klien, risiko bisnis auditor, dan risiko audit berpengaruh signifikan terhadap keputusan penerimaan klien. Dari hasil penelitian disimpulkan bahwa risiko bisnis klien, risiko bisnis auditor, dan risko audit secara parsial dan simultan mempengaruhi keputusan penerimaan klien oleh auditor. / The decision to accept a client is the initial stage in conducting an audit engagement. Prior to conducting an audit engagement, the auditor must consider the possible engagement risks, so the auditor is required to exercise caution in accepting clients. The purpose of writing this paper is to determine the effect of client's business risk, auditor's business risk, and audit risk on client acceptance decisions. The method used in this research is literature study. The search for research articles was carried out on the Google Scholar channel. The results of the 7 articles that have been analyzed show that all of the articles explain the factors that influence the auditor's decision to accept clients and most of them show that the client's business risk, auditor's business risk, and audit risk have a significant effect on the client's acceptance decision. From the results of the study it was concluded that the client's business risk, the auditor's business risk, and the audit risk partially and simultaneously affect the client's acceptance decision by the auditor. Keywords:

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