PERILAKU AUDITOR ATAS PENERAPAN SISTEM REVIEW BERTINGKAT DALAM MANAJEMEN KAP (DALAM PERSPEKTIF TEORI KELAS)
ABSTRACT: This research is a
case study of Public Accounting Firm management behavior assessment in
operational practices and management behavior analysis especially for audit
practices implementation of hierarchical review system. The failure of the
auditor in implementing audit process is called reduced audit quality
(RAQ). The research object is one of the
local Public Accounting Firm in Malang which has not applied fair and
appropriate organization structure and reward system yet. Public Accountant Firm is a full
professional organization, but in fact, based on Public Accountant Firm practice and existence, especially in
Malang, the organization structure, system and procedure as professionalism
guarantee is informal organized, thus in developing and practicing, the element
of management is organized based on board interest. Along with Hierarchical
Review System implementation, auditor staff as an audit field worker would
think this implementation as some form of suppression for them, mentally and
financially. On Marx’s Class Theory perspective, hierarchical review system
implementation showed different level of classes, higher and lower level. This
different level of classes showed many problems and conflict of interest caused
by unfair payment and job distribution. This problem can also cause Reduced
Audit Quality (RAQ).
Penulis: Akie Rusaktiva Rustam
Kode Jurnal: jpakuntansidd1000040
