Analisis Corporate Governance, Corporate Environmental Concerns, Dan Corporate Environmental Strengths Untuk Memprediksi Audit Risk Pada Kantor Akuntan Publik (Di Jakarta)

Sonia Teja, Jamaludin Iskak

Abstract


The purpose of this research is to obtain knowledge about whether corporate governance, corporate environmental concerns, and corporate environmental strengths have a significant influence on audit risk on public accounting firm in Jacarta. This research uses simple random sampling technique with 51 respondents. The data used in this research is primary data in the form of questionnaires distributed to auditors working in a Public Accounting Firm in Jacarta using google form. Data processing techniques using SmartPLS 3.0 and Microsoft Excel 2016. The results of this research show that corporate governance has a significantly positive effect on audit risk and corporate environmental concerns have a significantly negative effect on audit risk while corporate environmental strengths have no significant effect on audit risk.


Keywords


Corporate governance; corporate environmental concerns; corporate environmental strengths; audit risk

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.5019

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