ANALISIS KEPATUHAN AKUNTAN PUBLIK TERHADAP STANDAR PROFESIONAL AKUNTAN PUBLIK DALAM PELAKSANAAN AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG

AGUSTIN, MERY (2019) ANALISIS KEPATUHAN AKUNTAN PUBLIK TERHADAP STANDAR PROFESIONAL AKUNTAN PUBLIK DALAM PELAKSANAAN AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG. Other thesis, STIE MALANG KUCECWARA.

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Abstract

xii ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisa apakah dalam melaksanakan audit, akuntan publik telah mematuhi Standar Profesional Akuntan Publik yang berlaku. Jenis penelitian yang digunakan dalam penelitian ini adalah studi kasus dengan metode kualitatif deskriptif yang menggambarkan dan menjelaskan mengenai bagaimana kepatuhan akuntan publik yang bekerja pada Kantor Akuntan Publik di Kota Malang dalam melaksanakan auditnya sudah sesuai dengan Standar Profesional Akuntan Publik yang berlaku. Penelitian ini dilakukan pada lima Kantor Akuntan Publik yang berada di Kota Malang. Data diperoleh dengan menggunakan metode wawancara dan observasi. Berdasarkan hasil penelitian menunjukan bahwa akuntan publik pada Kantor Akuntan Publik di Kota Malang sudah cukup mematuhi Standar Profesional Akuntan Publik yang berlaku. Namun adakalanya akuntan publik tidak selalu mematuhi Standar Profesional Akuntan Publik dalam melaksanakan audit. Kata kunci : Kepatuhan, Standar Profesional Akuntan Publik xiii ABSTRACT The purpose of this research was to know and analyze whether in carrying out audits, public accountants have complied with the applicable Public Accountant Professional Standards. The type of research used in this research is a case study with descriptive qualitative methods that discuss and explain how public accountans who work in the Public Accountant Firm in the City of Malang in carrying out their audits in accordance with the applicable Public Accountants Professional Standards. This research was conducted at five Public Accountant Firm located in Malang City. Data obtained using interview and observation methods. Based on the results of this research shows that public accountants at the Public Accountant Firm in Malang City are sufficient to comply with the applicable Public Accountants Professional Standards. But sometimes public accountants do not always comply with the Public Accountants Professional Standards in carrying out audits. Keywords: Compliance, Public Accountant Professional Standards

Item Type: Thesis (Other)
Uncontrolled Keywords: Kepatuhan, Standar Profesional Akuntan Publik
Subjects: Audit > Profesi Akuntan Publik
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 03:32
Last Modified: 06 Jan 2021 03:33
URI: http://repository.stie-mce.ac.id/id/eprint/106

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