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ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK ABC BERBASIS VALUE

Rika Yulia Rahmawati

Last modified: 2020-12-16

Abstract


Audit quality is an expectation for the parties concerned. Financial reports become quality when audits have also been carried out in a quality manner. The basis of a quality financial report is a report that is fairly presented in accordance with the Statement of Financial Accounting Standards (PSAK). The auditor is responsible for providing opinions on the Financial Statements that are presented in accordance with PSAK. In carrying out its duties the Auditor must comply with the Quality Control System (SPM) set by the Public Accounting Firm (KAP). The application of SPM itself depends on each KAP in implementing it.

This study aims to see how the implementation of SPM in KAP is based on the value of the KAP itself, and how the implementation of SPM in its influence on the quality of audits provided. The results of this study are the KAP value that is fundamental in the process of implementing SPM in KAP and becomes a means for leaders to bring all KAP members to comply with SPM in line with KAP objectives, so that audit quality is maintained even further due to compliance with SPM and strong values ​​in KAP.

 


Keywords


Audit Quality, Implementation Process, Quality Control System, Value

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