ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT RISIKO AUDIT YANG DAPAT DITERIMA

Abstract

This research aims to analyze factors that influence the acceptable level of audit risk: a study conducted on auditors in East Jakarta. Those factors to be studied as the independent variables of this research are 1) the risk of engagement (X1), 2) the reliance level of external users of clients’ financial statements (X2), 3) the probability of client’s financial difficulties (X3), and 4) management integrity (X4). The data used in this research is primary data collected from the samples: 100 auditors working in public accountant offices in East Jakarta. The analysis of regression is applied to test the four hypotheses of the research using t-test and F test. The results indicated thatthe risk of engagement (X1) with a significance value of the t-test of 0,000 and management integrity (X4) with a significance value of the t-test of 0,000 have effect on the acceptable level of audit risk corporate value while the reliance level of external users of clients’ financial statements (X2) and the probability of client’s financial difficulties (X3) have no effect on the acceptable level of audit risk.

Keyword: The acceptable level of audit risk, the risk of engagement, the reliance level of external users of clients’ financial statements, the probability of client’s financial difficulties, and management integrity