Anggraini, Anggi Ratna (2018) Dilema Praktik Kantor Akuntan Publik: Pertautan Antara Keberlangsungan Hidup Dengan Kualitas Audit (Studi Kasus Pada Kap X). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini berfokus kepada dilema KAP Kecil dalam mempertahankan keberlangsungan hidupnya, namun tetap mempertahankan kualitas audit. Penelitian ini adalah penelitian kualitatif dengan paradigma interpretif dan metode studi kasus. Penelitian ini menunjukkan bagaimana KAP X dalam praktiknya menghadapi situasi dilematis saat mengaudit klien kecil dengan fee yang rendah, namun tetap menjaga kualitas auditnya. KAP X dalam strategi pertumbuhan bertahan hidup menggunakan strategi “zebra”, strategi “radar” dan bussiness diamond strategy. KAP X sendiri mempunyai dilema jika dihadapkan dengan klien kecil yang hanya dapat membayar tarif imbalan jasa audit yang rendah, dijabarkan diatas bahwa jika menggunakan Indikator batas bawah imbalan jasa per jam (minimum hourly charge-out rates) yang ditentukan oleh IAPI, maka fee audit yang memadai tidak dapat diterapkan di klien tersebut. Pada akhirnya, prosedur audit yang dijalankan harus memadai untuk menjaga kualitas audit, dimana KAP X menggunakan panduan kertas kerja audit berbasis Excell dan memotong jenjang leveling audit. Diperlukan aturan yang lebih mengakomodir klien kecil di daerah terkait imbalan jasa audit.
English Abstract
This research focuses on the dilemma of a small Public Accounting Firm in its effort of surviving and, at a time, maintaining its audit quality. This qualitative research uses interpretive paradigm and case study method. This study finds how Public Accounting Firm X overcome a dilemmatic situation when they are hired by clients who cannot pay much, yet they have to maintain their audit quality. They use "zebra", "radar", and business diamond strategy for their survival. The company found themselves in a dilemma when they have to work for small clients who can only pay a low amount of fee for their audit services. If they use the minimum hourly charge-out rates as determined by IAPI, the clients will not be able to pay them. However, the audit procedures must be accomplished to maintain the audit quality. Therefore, Public Accounting Firm X uses Excel-based Standard Working Paper during the audit and cuts the audit tier. Regulations related to audit services that accommodate small clients in small cities are needed.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.61/ANG/d/2018/041901549 |
| Uncontrolled Keywords: | ACCOUNTANTS - STAURDANDS |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.6 Specific kinds of accounting > 657.61 Public accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 02 Apr 2019 07:58 |
| Last Modified: | 22 Oct 2021 06:12 |
| URI: | http://repository.ub.ac.id/id/eprint/166446 |
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