AKTIVITAS PENGENDALIAN MUTU JASA AUDIT LAPORAN KEUANGAN HISTORIS (Studi Kasus pada Beberapa Kantor Akuntan Publik di Surabaya)
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https://doi.org/10.9744/jak.7.1.pp.%2061-88Abstract
The objective of this study was to get the descriptive in depth and holistic the quality control activities in several CPAs%2C in Surabaya in order to answer the audit quality questioned by the audit report user. This study was a qualitative research with multiple case studies and multiple unit analysis approach. The study was focused on the competence and independence standards as well as the control procedures and its activities by partners and managers in CPA firms. There were%3A 1%29 the CPA firms face difficult in establishing independence in fact standards and objectives%2C 2%29 the CPA firms applied the professional standard to establish independence in appearance standards and objectives%2C 3%29 the CPA firms applied human resources management function to secure personnel educational competence%2C 4%29 the CPA firms applied planning%2C supervising and performance evaluating in order to obtain experience personnel%2C and 5%29 the CPA firms give strict punishment for violation of independence and competence.Abstract in Bahasa Indonesia :
Penelitian ini bertujuan mengetahui secara mendalam %28in depth%29 dan menyeluruh tentang aktivitas pengendalian mutu audit yang terjadi di beberapa Kantor Akuntan Publik di Surabaya%2C sehingga diharapkan bisa menjawab keraguan pengguna jasa audit terhadap mutu audit yang ada di kantor akuntan publik. Penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan multiple case study dengan multiple unit analysis. Penelitian diarahkan pada standar independensi dan kompetensi di Kantor Akuntan Publik serta aktivitas dan prosedur pengendalian oleh partner dan manajer Kantor Akuntan Publik. Penelitian dilakukan terhadap empat dari lima puluh satu Kantor Akuntan Publik di Surabaya. Hasil penelitian ini sedikitnya menunjukkan lima fenomena terkait dengan aktivitas pengendalian mutu Kantor Akuntan Publik. Lima fenomena tersebut adalah%3A 1%29 Kantor Akuntan Publik sulit menetapkan suatu standar%2Fukuran independensi in fact%2C 2%29 Kantor Akuntan Publik menggunakan aturan-aturan yang ditetapkan oleh organisasi profesi sebagai dasar menetapkan standar independensi in appearance%2C 3%29 Kantor Akuntan Publik menggunakan prinsip-prinsip dalam manajemen sumberdaya manusia untuk menjamin adanya kompetensi pendidikan personel%2C 4%29 Kantor Akuntan Publik menggunakan perencanaan%2C supervisi dan evaluasi kinerja untuk dipenuhinya kompetensi pengalaman personel%2C dan 5%29 Kantor Akuntan Publik memberikan sanksi tegas terhadap pelanggaran independensi dan kompetensi. CPA+firm%2C+the+quality+control+activity%2C+quality+of+audit%2C+independence%2C+competence.
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Published
2005-10-07
How to Cite
Christiawan, Y. J. (2005). AKTIVITAS PENGENDALIAN MUTU JASA AUDIT LAPORAN KEUANGAN HISTORIS (Studi Kasus pada Beberapa Kantor Akuntan Publik di Surabaya). Jurnal Akuntansi Dan Keuangan, 7(1), pp. 61-88. https://doi.org/10.9744/jak.7.1.pp. 61-88
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