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JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)

This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced aud...

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Main Author: Akie Rusaktiva Rustam
Format: Jurnal
Language: Bahasa Indonesia
Published: Fak. Ekonomi dan Bisnis Universitas Brawijaya 2010
Subjects:
Marx’s class theory Reduced audit quality Hierarchical review system; public accountant firm management.
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79504
PINJAM
id oai:lib.umy.ac.id:79504
recordtype oai_dc
spelling oai:lib.umy.ac.id:795042021-06-16T13:10:29ZJURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)Akie Rusaktiva RustamMarx’s class theory Reduced audit quality Hierarchical review system; public accountant firm management.This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ). The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet. Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ).Fak. Ekonomi dan Bisnis Universitas Brawijaya2010Jurnal254-278ISBN:ISSN 2086-7603AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2 Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79504
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Marx’s class theory Reduced audit quality Hierarchical review system; public accountant firm management.
spellingShingle Marx’s class theory Reduced audit quality Hierarchical review system; public accountant firm management.
Akie Rusaktiva Rustam
JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)
description This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ). The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet. Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ).
format Jurnal
author Akie Rusaktiva Rustam
author_sort Akie Rusaktiva Rustam
title JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)
title_short JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)
title_full JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)
title_fullStr JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)
title_full_unstemmed JURNAL AKUNTANSI MULTIPARADIGMA : Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas)
title_sort jurnal akuntansi multiparadigma : perilaku auditor atas penerapan sistem review bertingkat dalam manajemen kap (dalam perspektif teori kelas)
physical 254-278
publisher Fak. Ekonomi dan Bisnis Universitas Brawijaya
publishDate 2010
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79504
isbn ISBN:ISSN 2086-7603
callnumber-raw AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2
callnumber-search AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2
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score 14.79448

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