AkMen JURNAL ILMIAH
Vol 15 No 2 (2018): AkMen JURNAL ILMIAH

STUDI FENOMENOLOGI : KETEPATAN PEMBERIAN OPINI OLEH KANTOR AKUNTAN PUBLIK DI MAKASSAR

Irfansyah Fahmi (Unknown)
Fadliah Nasaruddin (Unknown)
Asriani Djunaid (Unknown)



Article Info

Publish Date
30 Jun 2018

Abstract

The Phenomological Study of the Accuration of Giving Opinion by the Public Accounting Firm in Makassar The purpose of this study is to analyze the accuracy of giving opinions by the Accounting Firm (KAP) to the companies. The data used are primary data collected through the dissemination of interviews to each informant. Population in this study is the auditors who work at public accounting firm in Makassar. The method used is qualitative with phenomenology approach. The results showed that (1)The KAP in carrying out tasks always done by professional persons. (2)The KAP in carrying out the duties always follow the audit procedures. (3)Whatever opinions are issued by the KAP that has been done audit procedures based on SPAP, then the result is right.

Copyrights © 2018






Journal Info

Abbrev

akmen

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal AkMen adalah jurnal berkala yang diterbitkan oleh Lembaga Penelitian dan Publikasi Nobel Indonesia. Jurnal AkMen memuat artikel dalam bidang Akuntansi (yang meliputi Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntasi Syariah, Auditing dan Akuntansi sektor publik) dan ...