Pengaruh Karakteristik Individu Akuntan Publik Dan Karakteristik Kantor Akuntan Publik Terhadap Litigasi Akuntan Publik
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Institusion

Universitas Airlangga

Author

Ni Nyoman Alit Triani

Subject

HF5601 Accounting 

Datestamp

2021-09-01 13:58:17 

Abstract :
This study aims to provide empirical evidence of the influence of individual characteristics of public accountants and the characteristics of Kantor Akuntan Publik (KAP) and to examine whether the disaggregation of CPA certificates held for less than ten years and more than ten years, testing the disaggregation of education levels S1/D4, Master, and Doctoral, as well as testing the disaggregation of the industrial sector for the individual characteristics model of public accountants, the total disaggregation of audit fees of 0, Rp1,080 million, and the industrial sector for the KAP characteristics model. This research is inspired by attribution theory which shows that public accountants' behavior is influenced by dispositional and situational attributions, public accountants must meet all regulations and standards in accordance with the theory of inspired confidence, and public accountant behavior will affect the credibility of information and the reputation of the affected public accounting firm. By the masculine nature of public accountants. This study uses secondary data, and the analysis technique uses the probit order. The total sample in the study was 404 public accountants who worked at 166 public accounting firms, with a total data of 4,669 in the eleven years from 2007-2017. The results of this study provide empirical evidence that the individual characteristics of public accountants for gender and structural position have a positive effect on the probability of public accountants being exposed to litigation for all disaggregation tests, as well as audit tenure when tested with a certificate length of less than 10 years. The length of the certificate has a negative effect on the probability that the public accountant will be subject to litigation for all disaggregation tests, as well as the structural position being tested with a certificate length of more than 10 years. Education level has no effect on the probability of public accountants affected by litigation. The results of this study provide empirical evidence of the characteristics of KAP for the period of age of KAP and the audit firm size has a positive effect on the probability of public accountants being exposed litigation for all disaggregation tests, as well as company size when tested with a total fee of Rp1,080 million and the industrial sector. KAP size has a negative effect on the probability of public accountants to disaggregate total fees of less and more than Rp1,080 million and all industrial sectors. Opinion has no effect on the audit probability of being litigated for all industrial sector models and the total fee is less than Rp108 million and Rp1,080 million. The dominant factor that affects the probability of public accountants affected by litigation is seen from the individual characteristics of public accountants when tested by disaggregation of educational levels. The dominant factor affecting the characteristics of public accounting firms when tested is the disaggregation of total fees. 

File :
1. HALAMAN JUDUL.pdf
2. ABSTRACT.pdf
11. LAMPIRAN.pdf
KKB KK-2 Dis.A.08-21-embargo11 - Ni Nyoman Alit Triani Triani.pdf
3. DAFTAR ISI.pdf
4. BAB 1 PENDAHULUAN.pdf
5. BAB 2 TINJAUAN PUSTAKA .pdf
6. BAB 3 KERANGKA KONSEPTUAL DAN HIPOTESIS.pdf
7. BAB 4 METODE PENELITIAN.pdf
8. BAB 5 HASIL DAN PEMBAHASAN.pdf
9. BAB 6 KESIMPULAN DAN SARAN.pdf
10. Daftar Pustaka .pdf