Jurnal Akuntansi Multiparadigma
Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma

INDEPENDENSI AKUNTAN PUBLIK DAN PIHAK TERASOSIASI

Rizal Aripoerwo (KAP Krisnawan, Busroni, Achsin, dan Alamsyah)
Unti Ludigdo (Universitas Brawijaya)
M Achsin (Universitas Brawijaya)



Article Info

Publish Date
14 Oct 2014

Abstract

Abstrak: Independensi Akuntan Publik dan Pihak Terasosiasi. Tujuan penelitian ini memahami makna independensi akuntan publik dan pihak terasosiasi dalam bisnis jasa audit. Metode yang digunakan dalam penelitian ini adalah studi kasus. Hasil penelitian menunjukkan tiga hal yang pertama, adanya pemahaman bahwa independensi dapat dinisbatkan sebagai sikap pragmatis akuntan publik dan pihak terasosiasi dalam menjalankan bisnis jasa audit. Kedua, independensi merupakan jiwa yang terasing dalam diri akuntan publik dan pihak terasosiasi. Ketiga, independensi merupakan ilham yang terwujud dalam sikap amanah yang ditunjukkan saat penugasan audit.Abstract: Independence of Public Accountant and The Associated. The purpose of this research is to understand the independence of public accountants and the associated party in business audit services. The case study was employed as the method. There are several results, first there is an understanding that independence can be attributed as pragmatic attitude of public accountants and the associated party. Second, independence is an alienated soul from  the behavior of public accountans and the associated party. Third, independence is embodied inspiration from the attitude of trust that is shown when audit assignment has conducted.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...