Persepsi Auditor dan Klien terhadap Due Audit Care Akuntan Publik

Miftahol Horri (Adv:Drs. Sugiarto, M.Acc, MBA), Drs. Sugiarto, M.Acc, MBA

2000 | Tesis | S2 Accounting

Penelitian ini bertujuan untuk mengetahui bagaimana persepsi auditor dan klien terhadap due audit care akuntan publik Indonesia. Penelitian ini dilatar belakangi oleh adanya isu bahwa akuntan publik Indonesia tidak profesional. Hal ini ditunjukkan oleh fenomena-fenomena yang terjadi, seperti banyaknya akuntan publik expatriate yang masuk ke Indonesia yang diminta jasanya untuk menangani kasus-kasus besar yang terjadi di Indonesia. Auditor dan klien dijadikan sampel dalam penelitian ini karena mereka dianggap pihak yang paling mengetahui tentang pelaksanaan due audit care akuntan publik.Penelitian ini berhasil mengumpulkan 35 sampel auditor dan 45 sampel klien. Hasil pengujian hipotesis menyatakan bahwa auditor dan klien mempersepsikan akuntan publik sudah melaksanakan due audit care dengan baik, serta terdapat perbedaan persepsi antara auditor dan klien terhadap due audit care akuntan publik. Hal ini didukung dalam penelitian tambahan yang hasilnya menyatakan bahwa auditor mempersepsikan akuntan publik sudah melaksanakan due audit care dengan baik, sedangkan klien mempersepsikan akuntan publik belum melaksanakan due audit care dengan baik Implikasi bagi penelitian selanjutnya adalah penelitian terhadap akuntan public itu sendiri (eksperimen) apakah sudah melaksanakan due audit care dengan baik atau belum dan bukan pada persepsi.

The objective of this research is to know what the perception of auditors and clients towards due audit care of Indonesian public accountant is. The background of this research is the issue that Indonesian public accountant is unprofessional. This is indicated on the phenomena that there are many public accountant expatriate who come into Indonesia and are requested to handle great cases happened in Indonesia. Auditor and client taken as a sample of this research because they are considered as the ones who know much about the application of due audit care of the public accountant. In this research there are 35 auditors and 45 clients collected for the samples. The result of the hypothesis shows that both of the auditors and clients have the perception that public accountant have done the due audit care well. However, they also have different perception on due audit care of the public accountant. This difference is supported by an additional research which shows that the auditors think that the public accountants have done due audit care well, while the clients tell that the public accountants have not done it well. The implication for further research is on the investigation toward the public accountants themselves whether they have done due audit care well or not and not on the perception--en experiment.

Kata Kunci : persepsi auditor,due audit care,auditor,klien