Jurnal Akuntansi Aktual
VOLUME 5, NOMOR 1, JANUARY 2018

HERMENEUTIKA GADAMERIAN UNTUK MEMAHAMI KUALITAS AUDIT (PEMERIKSAAN KEUANGAN) BPK RI

Ginrey Shandy Algam (Universitas Brawijaya)



Article Info

Publish Date
28 Jan 2018

Abstract

This research aim is to get an understanding of the financial audit quality of BPK RI by interpretative paradigm approach and Gadamer’s Hermeneutics as technical data analysis (text). The data (text) has shown that BPK RI still has low financial audit quality whereas people of Indonesia (as stakeholders) have expectation for high financial audit quality. Conversely, BPK RI has claimed for having high financial audit quality. Financial audit quality of BPK RI measured based on compliance of audit practice with the code of ethics and auditing standards. The results showed that the financial audit quality of the BPK RI is not in accordance with the claims, which can be observed from non-compliance with the code of ethics and auditing standards.Keywords:Audit quality, The Audit Board of The Republic Indonesia, Gadamer's Hermeneutics

Copyrights © 2018






Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the ...