Baskara, Rizal Agung Alam (2015) Self-Interest Conflict As The Potential Threat For Audit Quality (A Case Study In Kap Krisnawan, Busroni, Achsin And Alamsyah Malang Branch). Sarjana thesis, Universitas Brawijaya.
Abstract
Globalisasi sekarang terjadi dan membawa banyak tekanan kepada perusahaan lokal dan multinasional. Para pemangku kepentingan mereka menuntut kinerja yang baik dari perusahaan mereka, khususnya melalui laporan keuangan mereka. Situasi ini menciptakan tantangan besar bagi auditor dalam menggunakan tanggung jawab mereka selama proses audit. Konflik selfinterest menjadi sesuatu yang memungkinkan. Penelitian ini bertujuan untuk mencari hubungan antara konflik kepentingan diri dengan kualitas audit setelah globalisasi terjadi. Objek penelitian adalah perusahaan akuntan publik di Malang, Jawa Timur, Indonesia, yaitu KAP Krisnawan, Busroni, Achsin dan Alamsyah. Ini menggunakan metode penelitian kualitatif dengan melakukan data dari wawancara. Penelitian ini menggunakan pendekatan deskriptif kualitatif. Pendekatan ini dimaksudkan untuk membuat deskripsi tentang objek penelitian yang merupakan sistem operasional yang digunakan oleh KAP Krisnawan, Busron, Achsin dan Alamsyah. Data diperoleh melalui wawancara. Setelah itu, hasilnya dianalisis berdasarkan pada teori konflik kepentingan dan dievaluasi untuk memberikan beberapa saran yang dapat berguna bagi perusahaan dan manajemen. Berdasarkan hasil evaluasi, KAP Krisnawan, Busroni, Achsin dan Alamsyah memiliki sistem operasional yang memadai untuk menghindari konflik kepentingan dan untuk mempertahankan operasinya melalui globalisasi. Namun, ada beberapa masalah yang ditemukan karena area kerja dari tiga cabang mereka serupa dan perlu dibedakan sesuai dengan lokasinya. Ada juga yang berpotensi kurang kontrol karena kepala cabang sering kali tidak di kantor cabang. Beberapa perbaikan harus dibuat dalam aspek area kerja, struktur organisasi dan pemantauan, sehingga sistem operasional KAP dapat lebih efektif dan efisien di masa depan.
English Abstract
Globalization now is occurred and brings many pressures to both of local and multinational companies. Their stakeholders demand good performance from their companies, specifically through their financial reports. This situation creates big challenge for auditor in using their responsibilities during audit process. Selfinterest conflict becomes something possible. This research aimed to seek out the relationship between self-interest conflict with the audit quality after the globalization occurred. The research object is public accounting firm in Malang, East Java, Indonesia, that is KAP Krisnawan, Busroni, Achsin and Alamsyah. It uses qualitative research method by conducting the data from interview. This research employs descriptive qualitative approach. This approach is intended to make a description about the research object which is operational system used by KAP Krisnawan, Busroni, Achsin and Alamsyah. The data are obtained through interviews. After that, the results were analysed based on conflict of interest theory and evaluated to give some suggestions that can be useful for the firm and management. Based on the results of the evaluation, KAP Krisnawan, Busroni, Achsin and Alamsyah has an adequate operational system to avoid any conflict of interest and to maintain its operation through globalization. However, there are some problem found because of the work areas of their three branches are similar and need to be differentiate according to its location. There are also potentially lack of control as the head of branches are often not in the branch office. Some improvements have to be made in the aspect of work areas, organization structure and monitoring, so that the KAP operational system can be more effective and efficient in the future.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/718/051600181 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 18 Feb 2016 09:33 |
| Last Modified: | 18 Aug 2022 03:05 |
| URI: | http://repository.ub.ac.id/id/eprint/108344 |
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