Analisis Pengambilan Keputusan Auditor Pada Kap Basri Hardjosumarto, M.Si, Ak Dan Rekan

Lestari, Wiwin Mutia (2019) Analisis Pengambilan Keputusan Auditor Pada Kap Basri Hardjosumarto, M.Si, Ak Dan Rekan. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The development of the world today, the public accounting firm (KAP) in Indonesia will face a fierce and fast competition, especially because of the existence of an asean economic community that has led to the entry of foreign KAPs that open their practice in Indonesia. The purpose of this study was to analyze the auditor's decision making at KAP Basri Hardjosumarto, M.Sc, Ak and colleagues. The population used was 6 auditors at KAP Basri. The method of data collection uses the interview method, identification and direct observation. while for data collection techniques using. Data analysis techniques use modification of phenomenological analysis techniques. Based on the results of the analysis concluded that in making an auditor's decisiondalam pengambilan sutu keputusan auditor harus bersifat objektiv, independen, and and see clearly on subjectivity so that clarification regarding the excavation of these elements becomes clearer. Keywords: Auditor Decision Making

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 11 Sep 2019 02:42
Last Modified: 11 Sep 2019 02:42
URI: http://eprints.perbanas.ac.id/id/eprint/4489

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