âKAMUFLASEâ DALAM PRAKTIK ROTASI AUDITOR - Irianto, Gugus; Novianti, Nurlita; Wulandari, Putu Prima (Jurnal Akuntansi Multiparadigma, 2014)
Abstrak: âKamuflaseâ dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktikrotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomik auditor pada klien mengakibatkan adanya praktik âkamuflaseâ dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik ârotasi auditor semuâ dan praktik âreinkarnasiâ kantor akuntan publik. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract: The âcamouflageâ in Auditor Rotation Practice. This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserlâs transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditorsâ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients.Â  On the other hand, auditorsâ economic dependence on the client results in âcamouflageâ auditor rotation practices, including âpseudo auditor rotationâ and âreincarnationâ of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.