Mustikayani, Erma (2014) PENGARUH ANTARA RESIKO MANIPULASI EARNING DAN RESIKO CORPORATE GOVERNANCE TERHADAP PERENCANAAN AUDIT(Studi Empiris pada Auditor Se-Semarang). Undergraduate thesis, Fakultas Ekonomi UNISSULA.
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Abstract
The auditor have to do the audit planning clearly in order to arrange the audit report. The corporate governance risk is one of factor that influence the audit planning width, cause highly it will demanding the auditor to do some audit planning for more extensive. Despitefully the audit planning have to consider financial report quality reflected on earning manipulation. The aim of research to examine empirically between the earning manipulation risk and corporate governance risk to the audit planning. The population are the auditors who worked at KAP Semarang. The sample was conducted by purposive sampling method and completely about 48 respondent. The analysis was used by multiple linear regression method. The result showed that earning manipulation risk significantly affecting to audit planning, the corporate governance risk significantly affecting to audit planning, and the interaction between earning manipulation risk and corporate governance risk are significantly affecting to the audit planning. Keywords : Earning Manipulation, Corporate Governance, Audit Planning, Earning Management, Audit Risk.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi Fakultas Ekonomi > Akuntansi |
| Depositing User: | Pustakawan 1 UNISSULA |
| Date Deposited: | 31 Dec 2015 04:01 |
| Last Modified: | 31 Dec 2015 04:01 |
| URI: | http://repository.unissula.ac.id/id/eprint/2169 |
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