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All Journal Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal ABM Mengabdi Journal of Artificial Intelligence and Digital Business Center of Economic Students Journal (CSEJ) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Akie Rusaktiva Rustam
Fakultas Ekonomi Dan Bisnis Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Akuntansi Multiparadigma

 1 
Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas) Rustam, Akie Rusaktiva
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

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).
Co-Authors Amanah, Desty Fitria Amanda Rendyaswara Wedhayanti Andro Maruli Mesakh Ardilli, Ninda Ayu Arum Puspita Sari Astri Corry Novita Dolok Saribu Berlianti, Sefiama Dila Brenda Tiffani Dinda Adani Sarwanto Putri Ersanti, Anita Etha Yuny Agustina Butar Fadhila Imaniar Fauziah, Fresila Hana Febriyanti, Arin Grace Tamara Pretty Putri Fajar Haryanto, Fernando Ivan Lukmana I Made Narsa Intan Martinasari Ludviana Iqbal Zainul Abidin, Iqbal Zainul Irawan, Bobby Rizky Jatikusuma, Nalindra Prawira Karismawati, Indah Luthfi Ridhoul Aziz Mega Yunisa Putri Muh Sufyan Tsauri, Muh Sufyan Muhammad Aflah Prakoso, Fernandhi Dwi Pratama, Nabilla Putri Pratanca, Yesilia Pratanca, Yesilia Putri, Intan Vania Ananya Rachmat Sandy Ramadhan Rafel Victor Biu Rini, Wenny Puspita Tayu, Edward Ardian TITIK FARIDAH, TITIK Widiastutik, Rika Nur