Tinjauan Atas Pengaturan Independensi Akuntan Publik di Indonesia dalam Rangka Meningkatkan Kualitas Jasa Audit dan Jasa Atestasi Lainnya (Survey atas Persepsi Auditor Independen Yang Bekerja pada KAP di Jakarta)

Rusvalita, Erna, Dr. Ertambang Nahartyo, M.Sc.

2007 | Skripsi | S1 Extention - Accounting

The necessity of Certified Public Accountant (CPA) service recently raising followed the Indonesian economic development. That makes implication for the professionalism and upgrading the quality of CPA as a profession. Widagdo (2002) research resulting that management have hope for the quality of CPA service. The quality of audit service defining by two significant matters which is independence and competency. If we learn about Enron case in United States, the independence of CPA should be take the public side, but the reality can turn over different to the duty giver or client interest. Independence intrinsically is about the personal quality problem, and it is not about a rule that formulate objectively to be tested. Christiawan (2002) explain that independence rules is one of the power which can soothe CPA motivation for act not independent. The outcome of the research about independence point out that CPA who takes the decision influence by the pushing to defend their audit client. But in the other side there is some power which can subsided the pushing of that influences. The other outcome of the research gives evidence that the separation between audit staff from staff who makes consulting service felt by the users of report will increasing the CPA independence. The influence of society and organization culture toward the CPA person will influence their independence. CPA recently need not only brain or cleverness and professionalism in take audit service but also need the power of the way of thingking from freedom from relationship, that's maybe can make the whole process that CPA execute in audit become not competent until destroyed the CPA independence that for all this time guarded. Keyword: Independence, Certified Public Accountant, Audit Service.

Kata Kunci : Independensi Akuntan; Akuntan Publik; Audit; Kualitas Audit; Jasa Atestasi; Auditor Independen