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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Keuangan
Akie Rusaktiva Rustam
Universitas Brawijaya
Economics, Econometrics & Finance Social Sciences

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PERILAKU AUDITOR ATAS PENERAPAN SISTEM REVIEW BERTINGKAT DALAM MANAJEMEN KAP (DALAM PERSPEKTIF TEORI KELAS) Akie Rusaktiva Rustam
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.553 KB) | DOI: 10.18202/jamal.2010.08.7092

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).
MENGEKSPLORASI PENGARUH PRIOR OPINION DAN OPINION SHOPPING TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI Alifah Rahmah Fitri; Akie Rusaktiva Rustam
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i2.3125

Abstract

This study aims to empirically examine the effect of prior opinion and opinion shopping on a going concern audit opinion with financial distress as a moderation variable. The population includes transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022, from which the samples of 78 companies are selected through purposive sampling and analyzed by logistic regression analysis. The study results exhibit that prior opinion has a positive and significant effect on a going concern audit opinion. In contrast, opinion shopping does not significantly affect a going concern audit opinion. Financial distress does not moderate the effect of prior opinion and opinion shopping on a going concern audit opinion.
Co-Authors Alifah Rahmah Fitri