The Auditor s Perception of Compilation Service on Auditor Independence : single case study of KAP in Malang

Paramita, Nadia (2011) The Auditor s Perception of Compilation Service on Auditor Independence : single case study of KAP in Malang. Sarjana thesis, Universitas Brawijaya.

Abstract

Kepercayaan publik tentang independensi auditor sangat penting untuk pengembangan profesi akuntan publik. Penelitian ini bertujuan untuk mengeksplorasi persepsi auditor tentang kemerdekaan ketika mereka mempraktikkan layanan non audit terutama layanan kompilasi dan hubungannya dalam memberikan pendapat audit kepada klien dalam keterlibatan audit. Penelitian ini dilakukan dengan menetapkan satu kasus di perusahaan CPA di Malang (disebut sebagai KAP DBS & amp. d). Data dalam penelitian ini diperoleh melalui pengumpulan data primer dan sekunder, seperti semi terstruktur wawancara mendalam. Selanjutnya, data sekunder yang terdiri dari buku, jurnal, dan artikel terkait yang dikumpulkan dari internet. Penelitian ini menggunakan pendekatan hermeneutika yang disengaja di bawah paradigma interpretatif. Hasilnya menunjukkan bahwa persepsi akuntan dalam penyediaan layanan nonaudit dan layanan audit untuk klien yang sama tidak dianggap sebagai ancaman terhadap masalah kemerdekaan di perusahaan akuntansi ini, karena auditor masih melakukan layanan sesuai dengan standar yang berlaku di Indonesia, Seperti spap dan kode etik akuntan publik oleh IAI. Selain itu, kualitas dan penyediaan pendapat audit kepada klien yang menggunakan layanan kompilasi tergantung pada pengalaman, kompetensi dan tingkat kesadaran akuntan yang tinggi dalam organisasi.

English Abstract

The public trust on the auditor independence is very important for the development of the public accounting profession. This study is aimed to explore the auditor s perception of independence when they practice non audit services especially compilation services and its relation in providing audit opinion to clients in audit engagement. This study was done by setting a single case in a CPA firm in Malang (called as KAP DBS&D). The data in this study was obtained through both primary and secondary data collection, such as semi structured in-depth interviews. Further, secondary data consisting of books, journals, and related articles gathered from internet. This research is using intentional hermeneutics approach under interpretive paradigm. The result indicate that the perceptions of accountants in the provision of nonaudit services and audit services for the same clients are not considered as a threat to the independence issue in this accounting firm, since the auditors still perform services in line with applicable standards in Indonesia, such as SPAP and the code of ethics of public accountants by IAI. Moreover, the quality and the provision of audit opinion to the client who use compilation service depend on the experience, competence and the high level of awareness of the accountants in the organization.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2011/120/051100858
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Unnamed user with email heriprayitno@ub.ac.id
Date Deposited: 06 Apr 2011 11:23
Last Modified: 18 Oct 2021 19:38
URI: http://repository.ub.ac.id/id/eprint/105140
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