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Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk menganalisis determinan identifikasi auditor ? klien dan menguji pengaruh dari identifikasi diri tersebut terhadap kualitas audit. Identifikasi diri auditor didasarkan atas teori identitas sosial dan motivated reasoning. Penelitian ini adalah penelitian kuantitatif menggunakan data primer yang didapat melalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa identifikasi auditor ? klien terbentuk dari tingkat kepentingan klien, image klien, dan audit tenure. Identifikasi auditor ? klien terbukti meningkatkan kemungkinan auditor untuk menyetujui accounting treatment yang diharapkan klien tetapi menurunkan perilaku Reduced Audit Quality dari auditor. ABSTRACT
This study aims to discover the determinant of auditor ? client identification and examine the effects of that identification to audit quality. Auditors? identification is based on social identity theory and motivated reasoning. This is a quantitative study using primary data collected through questionnares. Result shows that auditor ? client identification is determined by clients? importance, clients? image, and audit tenure. Auditor - client Identification is proved to increase the tendencies for auditor to acquiescence with clients? preferred accounting treatment but decrease the Reduced Audit Quality acts.;This study aims to discover the determinant of auditor ? client identification and examine the effects of that identification to audit quality. Auditors? identification is based on social identity theory and motivated reasoning. This is a quantitative study using primary data collected through questionnares. Result shows that auditor ? client identification is determined by clients? importance, clients? image, and audit tenure. Auditor - client Identification is proved to increase the tendencies for auditor to acquiescence with clients? preferred accounting treatment but decrease the Reduced Audit Quality acts.;This study aims to discover the determinant of auditor ? client identification and examine the effects of that identification to audit quality. Auditors? identification is based on social identity theory and motivated reasoning. This is a quantitative study using primary data collected through questionnares. Result shows that auditor ? client identification is determined by clients? importance, clients? image, and audit tenure. Auditor - client Identification is proved to increase the tendencies for auditor to acquiescence with clients? preferred accounting treatment but decrease the Reduced Audit Quality acts., This study aims to discover the determinant of auditor – client identification and examine the effects of that identification to audit quality. Auditors’ identification is based on social identity theory and motivated reasoning. This is a quantitative study using primary data collected through questionnares. Result shows that auditor – client identification is determined by clients’ importance, clients’ image, and audit tenure. Auditor - client Identification is proved to increase the tendencies for auditor to acquiescence with clients’ preferred accounting treatment but decrease the Reduced Audit Quality acts.]

Abstrak :
Platform e-commerce, atau lebih umum dikenal sebagai situs atau aplikasi marketplace, telah mengalami pertumbuhan pesat dalam beberapa tahun terakhir dengan tren pertumbuhan yang belum diperkirakan untuk selesai. Secara intuitif, pertumbuhan berkelanjutan tersebut tidak tanpa alasan. Platform e-commerce secara umum telah didesain sedemikian rupa untuk memudahkan konsumen dalam melakukan transaksi, meningkatkan perceived ease of transaction. Platform e-commerce juga umum dilengkapi dengan fitur keamanan dan jaminan transaksi lainnya untuk mengurangi potensi masalah yang dirasakan konsumen, meningkatkan perceived security of transaction. Kedua persepsi tersebut membantu meningkatkan trust konsumen terhadap platform tersebut, mendorong intention to shop dari konsumen. Penelitian sebelumnya telah mengevaluasi berbagai faktor yang mengarah kepada intention to shop, namun perspektif yang jarang dinilai adalah pengaruh kemampuan konsumen dalam mencari alternatif tempat berbelanja (selain dari platform e-commerce). Penelitian ini bertujuan untuk mengevaluasi pengaruh dari perceived control over alternative channels tersebut terhadap proses pengambilan keputusan konsumen hingga mencapai intention to shop. Penelitian kuantitatif ini akan menerapkan structural equation modelling (SEM) untuk menganalisis data 1074 responden yang telah berbelanja menggunakan platform e-commerce. ...... E-commerce platforms, or more commonly known as marketplace apps/websites, has grown massively in the past few years and is predicted to continue growing. This massive growth is not without reason. E-commerce platforms are designed to be convenient for consumers, increasing their perceived ease of transaction. These platforms are also equipped with security measures and guarantees to mitigate potential shopping issues, increasing consumers' perceived security of transaction. Both of these perceptions help increase consumers' trust towards these e-commerce platforms, encouraging their intention to shop. Previous research has evaluated various factors leading to intention to shop, however there remains one rarely discussed perspective, which is the consumers' control over alternative channels to shop (besides shopping in an e-commerce platform). This research aims to evaluate the effect of said perceived control over alternative channels towards consumers' decision making process, up until the formation of intention to shop. This quantitative research will use structural equation modelling (SEM) to analyze data of 1074 respondents who have shopped in e-commerce platform