STUDY FENOMENOLOGIS PENINGKATAN KUALITAS AUDIT PADA KAP X

Christopher Max Brugman, - (2014) STUDY FENOMENOLOGIS PENINGKATAN KUALITAS AUDIT PADA KAP X. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

This study aims to determine X KAP efforts made in improving the quality of audit on the implementation of the financial statement audit assignment. Today many risks to be faced by the Firm X in conducting an audit, but X KAP are less able to maintain audit quality resulting in decreased audit quality, however X KAP still trying to improve the quality of the audit so as to re-boost client confidence and can avoid the sanctions of government. This study used a phenomenological methodology and also using triangulation resource and triangulation techniques. The results of this study are X KAP effort in improving the quality of audit on the implementation of the financial statement audit assignment has been executed by the Firm X well, but the increase of audit quality is not implemented yet consistency.;---Penelitian ini bertujuan untuk mengetahui upaya yang dilakukan KAP X dalam meningkatkan kualitas audit pada implementasi penugasan audit laporan keuangan. Saat ini banyak resiko yang akan dihadapi oleh KAP X dalam melaksanakan audit, akan tetapi KAP X justru kurang mampu menjaga kualitas auditnya sehingga menyebabkan kualitas auditnya menurun, walaupun demikian KAP X tetap berusaha meningkatkan kualitas audit sehingga dapat kembali meningkatkan kepercayaan klien serta dapat menghindari sanksi dari pemerintah. Penelitian ini menggunakan metodologi fenomenologi dan juga menggunakan teknik penelitian Triangulasi sumber dan Triangulasi Teknik. Hasil dari penelitian ini adalah upaya yang dilakukan KAP X dalam meningkatkan kualitas audit pada implementasi penugasan audit laporan keuangan sudah dilaksanakan oleh KAP X dengan baik, akan tetapi peningkatan Kualitas Auditnya masih belum dilaksanakan secara konsisten.

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA CHR s-2014; Pembimbing : I. Nelly Nur; NIM. : 0809291.
Uncontrolled Keywords: Audit quality, Evidence, Due Care, Independent, Fair Presentasion, ethics, Kualitas Audit, Bukti Audit, Due Care, Independensi, Fair Presentasion, Etika.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Isma Anggini Saktiani
Date Deposited: 24 Jul 2019 02:58
Last Modified: 24 Jul 2019 02:58
URI: http://repository.upi.edu/id/eprint/36188

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