FAKTOR–FAKTOR YANG MEMPENGARUHI PERUSAHAAN MEMBUTUHKAN JASA KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Menengah Di Kota Medan)

Abstract

The study was conducted using a survey method being medium-sized in Medan
City. The study aimed to determine whether the factors of financial reporting fraud,
bank loan application, determination of the tax burden, and perceived needs of
enterprise organization is a factor of the service public accounting firm (KAP).The
population in the study is a medium–sized enterprise in Medan City. Samples taken
amounted to 23 medium-sized enterprise in Medan City with 63 respondents. Types
of data used are primary data by the method of data collection using questionnaires.
The method of data analysis used in this study is multiple regression with the help of
software SPSS version 17.00. The results showed that the factor of fraudulent
financial reporting, bank credit application, the determination of the tax burden, and
significant effect on variabel y, which is the perception of organizations require
enterprise service public accounting firm (KAP). With a significance value of each
variable is equal to 0.000 at an alpha level of 0.05 (5%). Adjusted R Square value is
equal to 0.979, showed that 97.9% of the independent variable in this study is able
to influence the dependent variable, while 2.1% is influenced by other variables
outside of research.

Keywords : Company requires service public accounting firm, financial reporting
fraud, bank credit application, determination of tax expense,
organizational perception