KURNIAWAN, CUT AYU PUTRI (2023) APAKAH INI YANG DIMAKSUD DENGAN KUALITAS AUDIT YANG BERKUALITAS? Masters thesis, UNIVERSITAS MA CHUNG.
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Abstract
Transparency and independence of auditors, especially in Indonesia, are still being debated. An independent and impartial institution has also become a hot topic of
discussion due to the decline in public trust in the public accounting profession. Cases that have tarnished the good name of public accountants are interesting things to study because of what are the reasons for the loss of public confidence in this profession. The existence of a game agreement that was carried out at the beginning of the audit process became the starting point for fraud perpetrators to
start their actions. Individuals who have the same interests will tend to gather into a large group and have the power to move other groups. Whereas smaller groups that are limited to a hierarchy will follow directions and indirectly even though the action is a deviant action. The existence of demands regarding the agreed time is a pressure experienced by junior auditors in the audit process. Limited knowledge
and experience is one of the reasons for work stress. This action can make junior auditors perform dysfunctional audit behavior which will affect the resulting audit
quality. Internal control regarding the quality and quantity of human resources is also a matter of concern considering the complexity of the tasks experienced by junior auditors is also high. The position of this research is through phenomenology which prioritizes processes and meanings based on point of view and places more emphasis on natural background conditions according to actual conditions and
does not use a mathematical system (calculations).
Keywords: external auditors, dysfuncional audit behavior, rational choice theory
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | TUGAS AKHIR |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > S1 Akuntansi |
| Depositing User: | Surya |
| Date Deposited: | 01 Nov 2024 07:48 |
| Last Modified: | 01 Nov 2024 07:48 |
| URI: | http://repository.machung.ac.id/id/eprint/334 |
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