FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN TERHADAP JASA EKSTERNAL AUDIT PADA PERUSAHAAN-PERUSAHAAN NON PUBLIK DI KOTA PADANG.
nr *nemd
dr bqkibi
disi la
rs&sbeniod{di{r ia @ds kui (!$nid on,
f! $! &n F5dr ts4 dtiPkri (rsre.d uFtr P@{du6) }$ ck'cnd !d
g
b6, ,jqr !4
d
htrr ddi
nalie Etr
o ooajcmn puusbn 14
k!tr]!$dilnd4dlNao0dFt
duo
5qn*h
rhsi
tr
orh e&b iu,
Fm En ri$dflkiq.
n4ljqq I
kkj^o Fi8 d dL{sj! ils
nd{!n4 r
Lliibtr'dieErft*
losDbr k+toei
B4a
jeq $k
i
rni
rorND iu$ h6n$i ]ug
kehp
d'
mcn
,t* d !dr[ q
ra4aia
6gir
Ei$n
I k ibru! dljibi 04 ,jh ymg
age6d!dF
a 4 edshs'{4 uqr& Fq'j,
cFmrn d F keisljed liur
i
p r! t,"
qma nqiidi
rboNr{r
'i!r
[u
{dEQ eb
eB k * r
o!!$b! eriierondc
4*di c4d 4@ Fedocn
^i
si ]!i: d dddihrJilrqensn
d{.hijr! !i14d kr ktrd.l
si er! dliE! &4 tr]u! ui
yrrc
i$sk, ncruFkriii n6sjd15 Es5 hh.jq q rq didadui
Is M !6b dt ne eru dmd
FF*&, j4a LnNuro u!nD$ Drih
fr {ocn ds4r ra F4ijskn
reneibhlr Pdlrlswo Gn)
(
4n
eih&k
Fjlk F4hss Fa@isi Fjer
Fdr !&hhj6a hDr
r6i, jaa
FNfiB ocNi a I ns ckrnr ed,
hru hFni k!de, Fig dlaj 6 olh n aicn{ & tueF(lhetu!
nDajedd dtuFi fi
tu, rt* lkn n
ssiidde Fiii m F4 hh5 di
ors rFdd lijir er eF, dfu.!(q ui(
Dqsn F noiy F6m l$i 4nqrul
kFr ilo eilq kwljiili h6hon hF
k !{ ils
ckrmn adi
Fii
!
LL.
i riiruL !r
i Fmhd de&!j!$ qkcmd
!6r
..;
e ii d ddo
h'. a""^-aercL
lqdii Fr fttr8
rhh
rd*
d
bhh dd rmi*
H6i frchh n{qjlkd bhs roi
'",,,-"-''""
b{E^hd FiNh d nd4en m
P*r Lni hh o e rF!, ! lam) e Ei, l
Eililr r*q kn!Ei udn.i4dk
rdna p--;uxi !n ckrn" -r1oe
(
,, eld
.']
.
"
".'.
".8":
.; r.^--r---n,
.;
'!!!
kF
'-dik!i;rs!
r
'i
nc
ni fliI rq
Nj
iQDr suk
u.o,;
L aur( *nqtri ncturtai n
k ii lnr !i! rne*arjsi
ru{ !{!kn$i!dri
r nid,
e idiil
F4 ^".th" ra."- "e-i*r ,. "dii FE e.rg*nsield
rbnu&5 ru!-r r4r2IirroDn
'Grihikdis*'&i6,h*.h.'td
;r";s. hi*. du'
,","..kid..,*"-"4F..-s
-
dih
-,-"
dd
\",, F. 6i rrui)
D+.
-*".i {. d*, -
." ;,- tqd"*-l'-c,-e-,
h. ed"e.b; p;"dq*. ;u k*;hL'
ftd$D ! * hr aie D6.-il s Fur FnhjiD urur F!h4i
ie'
oski{rrtfti!&n4nFhhid
h6Fr!c
'
,r."-hie ( s"bunsi (
r;,
y DdiF Fqdj s rdtr dqhe
Di!(n4k { ai^ 4!
Ed lra
rD:ck,didsris;M
Bqe;rsn 6a r Emcn 6 rdr di di
d
b;r; " rsi. "-r+Fn r,-d,,
rriFry! F^d!j!r &i ksFhli r
'!
h phjln nqmnilb dud s* &'
url rilmnu s!! {rbiilqk
d,
eF d hl di,:
e
L)
($ude
arn trjlq*s B i Fnss Fne *
j4dd uise!4teilud qi5dr. ebj!*q1.'ti{bh 5hrr.idlr$!iu
rtFltrdra *qtr! d! di je{dr ei$' $r u *q r. $$! *q r, ft hh,
dlr !!iu rh' I DdFi&'rd,s.
rsr r.,i 3L!q56r n
'!$'
bni.M ft Fiq-j !
&rq M jcn{ Faihqi iri ornb
hwsi!' i"s
trm trilqde B{r Pmryei
'k-2&.."!.ifo.Nj."k']
{qr.r&(soj!{d4drin4,,
Fns
i
$il, {q . Eur &, r L .r !h!
'
rfq!*qj
Doi$o& k *o
, s i! ihiun ih &r $heh i h
J .,cd
br +."
',=o'|D'llL;)
D=L
."
$hn i
*"*.
msinmq
ncn&re jlwdsr!ss
n
Eq.r kmrnki
hqi.q$ Fblus dkD tu6bNr Di
"*.*.
".,-";
Lkoeqaii
Idk *e
ckb
hnonq dibdbn
-" " -^
rrrh
re
itu di
k$4siutriiNd
ddi
*uhtr
uji
Erdir5 (e'
d
;cLj h a r !tu, tFdd heutu* hsi sE kE;@i
ier ino krce dP! b:kija der
,.- ;,"
" -,,
ud ongi edih er ( di
ks
h Ehs dbD
n4qii iidode !dsroelnsas
iLr.r-h,r sdr- {\ uiii, ! F rsr' ru-o"
iG4hi !$ +ur wnb !
eF q F1n4
lra Lo L r N4tr( $bc-
dteh5kn
e';Ers!
(t Mc LriFqdh,hi44n,eqe NN 4$:
5
|trnhG,* n!
hF;srur .*d ';n I Mercn* rial&d. trrr Fb r
r M; nr, ui r (uro sirdrJi,
iii i; s! rdr, dr@e \{r
-*" i.dk'nu sdd br
,rir";'d'
I
B- a Lilor F-! ff rcF '!.nc i
ni".--. *" r-dc r d-onn
Ji!;!
dn
(o sknf!
- kmdei*{n!!EtD!
Dlr
fli(Y)
, rqdfux' ih j& ekrni ai
{Y)
drihe I k sd jle eF
en+i trq6d (dnr = r 4i Fhr qs riP) =, &D ! limLD 0 or
D itsri*o$d trLL F. &ieo lrn) - r &i (!D)= x hd.r$rr
Da
r%
!
. oq Fi.
.."
'l$ii r
rrlid r6rc6i
rij6i.k@i
hn
kc
qds
ib eFi 6rq
!d4 n{4j hipd6.
Jss
i !ur.f..,r
ia FdhG
yE prtn aoDc\|ibt
* tEM
0j NNtriukie .NmF hhn$n kdrqrhhrr6dd
@t7q
n!{!.iJ!di
hbusd Fmnure
jis
nkdeid4rdibjhe'siobrclGi(
ldrEq4hk,igyE!94|ffuMh4
(4usr i!4di a44'@ nh !krj!$4icm! ldbr
ft hi
F$iFm
rdd o$$j rFr55 !e
dhlr
in.4
*& imrFd. &i$d jlhj
eDF
=2i
, jai lktror
trnlkiiie{n
ni
RoEsi &rmhai G qurc) dkqlu
!!u 1,
4%.
!i
nF
E;ciuo
R,;i,,
qd nhdFr
s&
tuf j!$ 45thi ddiq eeir
!i,
4mh dhh Fiejtro si(
Fdq dF1 dste sk I GE! rii)
hiFts
i lie lhjnh atrrh d@ nid
Ln*
m{a.i
*i; ^ihL i.c a
d
rsbr e ml:kd Di ii F !4 dipqdd
*- i c'.
. --.nh'"
"--,niis..o
diu ,h irin!
."i"F6
6d!
D d do r r5ry
rdi e d" ks-."
Ks;*;
i ki dtukkn
rtrEm
!i3iL55
E{6i
i
Fruebntsfrh@icd@rju*n.n
Y=
i34r0,r7r xi i
hr@o
riDd4ta. .Brror
idi,
0onrr
r.6D'r1i s6€ hjn n.nwsk $bjcr
Ferr r
nv:bFturyso
s],ldl,€,^jihBlhaa^nt
d {i im f stu4lrqe r4dqaqhr o/
kdk! Yqy qGf,sEkPdrjrr
[tuh , h,4tu 1t,i Mdl'rii-l
nhr Rlncfrdo
Pdbl i
Pdk
Di
.km
D
s&'d'Uhr Im
e4
,j
Rh'''16[
{T
el
u!!rr
DG6
K4liei rqj!ni4
Di![n rk..!lheLnr]
n4@i
(e)
di,'d,4[ /o
rqjendD Bur!r.!k ! $ cn& EtrF,
deryq,
sts h.oJq rhdot Bs\auas^ti64
dr bqkibi
disi la
rs&sbeniod{di{r ia @ds kui (!$nid on,
f! $! &n F5dr ts4 dtiPkri (rsre.d uFtr P@{du6) }$ ck'cnd !d
g
b6, ,jqr !4
d
htrr ddi
nalie Etr
o ooajcmn puusbn 14
k!tr]!$dilnd4dlNao0dFt
duo
5qn*h
rhsi
tr
orh e&b iu,
Fm En ri$dflkiq.
n4ljqq I
kkj^o Fi8 d dL{sj! ils
nd{!n4 r
Lliibtr'dieErft*
losDbr k+toei
B4a
jeq $k
i
rni
rorND iu$ h6n$i ]ug
kehp
d'
mcn
,t* d !dr[ q
ra4aia
6gir
Ei$n
I k ibru! dljibi 04 ,jh ymg
age6d!dF
a 4 edshs'{4 uqr& Fq'j,
cFmrn d F keisljed liur
i
p r! t,"
qma nqiidi
rboNr{r
'i!r
[u
{dEQ eb
eB k * r
o!!$b! eriierondc
4*di c4d 4@ Fedocn
^i
si ]!i: d dddihrJilrqensn
d{.hijr! !i14d kr ktrd.l
si er! dliE! &4 tr]u! ui
yrrc
i$sk, ncruFkriii n6sjd15 Es5 hh.jq q rq didadui
Is M !6b dt ne eru dmd
FF*&, j4a LnNuro u!nD$ Drih
fr {ocn ds4r ra F4ijskn
reneibhlr Pdlrlswo Gn)
(
4n
eih&k
Fjlk F4hss Fa@isi Fjer
Fdr !&hhj6a hDr
r6i, jaa
FNfiB ocNi a I ns ckrnr ed,
hru hFni k!de, Fig dlaj 6 olh n aicn{ & tueF(lhetu!
nDajedd dtuFi fi
tu, rt* lkn n
ssiidde Fiii m F4 hh5 di
ors rFdd lijir er eF, dfu.!(q ui(
Dqsn F noiy F6m l$i 4nqrul
kFr ilo eilq kwljiili h6hon hF
k !{ ils
ckrmn adi
Fii
!
LL.
i riiruL !r
i Fmhd de&!j!$ qkcmd
!6r
..;
e ii d ddo
h'. a""^-aercL
lqdii Fr fttr8
rhh
rd*
d
bhh dd rmi*
H6i frchh n{qjlkd bhs roi
'",,,-"-''""
b{E^hd FiNh d nd4en m
P*r Lni hh o e rF!, ! lam) e Ei, l
Eililr r*q kn!Ei udn.i4dk
rdna p--;uxi !n ckrn" -r1oe
(
,, eld
.']
.
"
".'.
".8":
.; r.^--r---n,
.;
'!!!
kF
'-dik!i;rs!
r
'i
nc
ni fliI rq
Nj
iQDr suk
u.o,;
L aur( *nqtri ncturtai n
k ii lnr !i! rne*arjsi
ru{ !{!kn$i!dri
r nid,
e idiil
F4 ^".th" ra."- "e-i*r ,. "dii FE e.rg*nsield
rbnu&5 ru!-r r4r2IirroDn
'Grihikdis*'&i6,h*.h.'td
;r";s. hi*. du'
,","..kid..,*"-"4F..-s
-
dih
-,-"
dd
\",, F. 6i rrui)
D+.
-*".i {. d*, -
." ;,- tqd"*-l'-c,-e-,
h. ed"e.b; p;"dq*. ;u k*;hL'
ftd$D ! * hr aie D6.-il s Fur FnhjiD urur F!h4i
ie'
oski{rrtfti!&n4nFhhid
h6Fr!c
'
,r."-hie ( s"bunsi (
r;,
y DdiF Fqdj s rdtr dqhe
Di!(n4k { ai^ 4!
Ed lra
rD:ck,didsris;M
Bqe;rsn 6a r Emcn 6 rdr di di
d
b;r; " rsi. "-r+Fn r,-d,,
rriFry! F^d!j!r &i ksFhli r
'!
h phjln nqmnilb dud s* &'
url rilmnu s!! {rbiilqk
d,
eF d hl di,:
e
L)
($ude
arn trjlq*s B i Fnss Fne *
j4dd uise!4teilud qi5dr. ebj!*q1.'ti{bh 5hrr.idlr$!iu
rtFltrdra *qtr! d! di je{dr ei$' $r u *q r. $$! *q r, ft hh,
dlr !!iu rh' I DdFi&'rd,s.
rsr r.,i 3L!q56r n
'!$'
bni.M ft Fiq-j !
&rq M jcn{ Faihqi iri ornb
hwsi!' i"s
trm trilqde B{r Pmryei
'k-2&.."!.ifo.Nj."k']
{qr.r&(soj!{d4drin4,,
Fns
i
$il, {q . Eur &, r L .r !h!
'
rfq!*qj
Doi$o& k *o
, s i! ihiun ih &r $heh i h
J .,cd
br +."
',=o'|D'llL;)
D=L
."
$hn i
*"*.
msinmq
ncn&re jlwdsr!ss
n
Eq.r kmrnki
hqi.q$ Fblus dkD tu6bNr Di
"*.*.
".,-";
Lkoeqaii
Idk *e
ckb
hnonq dibdbn
-" " -^
rrrh
re
itu di
k$4siutriiNd
ddi
*uhtr
uji
Erdir5 (e'
d
;cLj h a r !tu, tFdd heutu* hsi sE kE;@i
ier ino krce dP! b:kija der
,.- ;,"
" -,,
ud ongi edih er ( di
ks
h Ehs dbD
n4qii iidode !dsroelnsas
iLr.r-h,r sdr- {\ uiii, ! F rsr' ru-o"
iG4hi !$ +ur wnb !
eF q F1n4
lra Lo L r N4tr( $bc-
dteh5kn
e';Ers!
(t Mc LriFqdh,hi44n,eqe NN 4$:
5
|trnhG,* n!
hF;srur .*d ';n I Mercn* rial&d. trrr Fb r
r M; nr, ui r (uro sirdrJi,
iii i; s! rdr, dr@e \{r
-*" i.dk'nu sdd br
,rir";'d'
I
B- a Lilor F-! ff rcF '!.nc i
ni".--. *" r-dc r d-onn
Ji!;!
dn
(o sknf!
- kmdei*{n!!EtD!
Dlr
fli(Y)
, rqdfux' ih j& ekrni ai
{Y)
drihe I k sd jle eF
en+i trq6d (dnr = r 4i Fhr qs riP) =, &D ! limLD 0 or
D itsri*o$d trLL F. &ieo lrn) - r &i (!D)= x hd.r$rr
Da
r%
!
. oq Fi.
.."
'l$ii r
rrlid r6rc6i
rij6i.k@i
hn
kc
qds
ib eFi 6rq
!d4 n{4j hipd6.
Jss
i !ur.f..,r
ia FdhG
yE prtn aoDc\|ibt
* tEM
0j NNtriukie .NmF hhn$n kdrqrhhrr6dd
@t7q
n!{!.iJ!di
hbusd Fmnure
jis
nkdeid4rdibjhe'siobrclGi(
ldrEq4hk,igyE!94|ffuMh4
(4usr i!4di a44'@ nh !krj!$4icm! ldbr
ft hi
F$iFm
rdd o$$j rFr55 !e
dhlr
in.4
*& imrFd. &i$d jlhj
eDF
=2i
, jai lktror
trnlkiiie{n
ni
RoEsi &rmhai G qurc) dkqlu
!!u 1,
4%.
!i
nF
E;ciuo
R,;i,,
qd nhdFr
s&
tuf j!$ 45thi ddiq eeir
!i,
4mh dhh Fiejtro si(
Fdq dF1 dste sk I GE! rii)
hiFts
i lie lhjnh atrrh d@ nid
Ln*
m{a.i
*i; ^ihL i.c a
d
rsbr e ml:kd Di ii F !4 dipqdd
*- i c'.
. --.nh'"
"--,niis..o
diu ,h irin!
."i"F6
6d!
D d do r r5ry
rdi e d" ks-."
Ks;*;
i ki dtukkn
rtrEm
!i3iL55
E{6i
i
Fruebntsfrh@icd@rju*n.n
Y=
i34r0,r7r xi i
hr@o
riDd4ta. .Brror
idi,
0onrr
r.6D'r1i s6€ hjn n.nwsk $bjcr
Ferr r
nv:bFturyso
s],ldl,€,^jihBlhaa^nt
d {i im f stu4lrqe r4dqaqhr o/
kdk! Yqy qGf,sEkPdrjrr
[tuh , h,4tu 1t,i Mdl'rii-l
nhr Rlncfrdo
Pdbl i
Pdk
Di
.km
D
s&'d'Uhr Im
e4
,j
Rh'''16[
{T
el
u!!rr
DG6
K4liei rqj!ni4
Di![n rk..!lheLnr]
n4@i
(e)
di,'d,4[ /o
rqjendD Bur!r.!k ! $ cn& EtrF,
deryq,
sts h.oJq rhdot Bs\auas^ti64