Modeerasi Independensi dengan Etika Auditor pada Kualitas Audit
on
Authors:
nurul hapsari
Abstract:
“ABSTRAK Laporan keuangan yang memenuhi kriteria relevan dan reliable adalah laporan keuangan yang informasinya dapat digunakan oleh berbagai pihak dalam mengambil keputusan. Auditor independen merupakan pihak yang mempunyai tugas dalam menilai kewajaran atas laporan keuangan. Seorang auditor harus mempertahankan sikap independen saat melaksanakan tugasnya, terutama saat ia menghadapi konflik dengan klien. Seorang auditor diduga akan dipengaruhi oleh etika yang ia miliki dalam mempertahankan independensi. Hasil kajian menunjukkan bahwa kualitas audit akan terealisasi dengan baik apabila auditor mampu mempertahankan independensinya disertai etika yang dimilikinya. Kata kunci: independensi, etika, kualitas audit ABSTRACT The financial statements that meet relevant and reliable criteria are the financial statements of information that can be used by the various parties in making decisions. Independent auditor is a party that has the task of assessing the fairness of the financial statements. An auditor must maintain an independent attitude while performing their duties, especially when he faced a conflict with the client. An auditor is expected to be influenced by the ethics he has in maintaining independence. The study results showed that the quality of the audit will be realized best when the auditor is able to maintain its independence with ethics. Keywords: independence, ethics, audit quality”
Keywords
independensi, etika, kualitas audit ABSTRACT The financial statements that meet relevant and reliable criteria are the financial statements of information that can be used by the various parties in making decisions. Independent auditor is a party that has the task of assessing the fairness of the financial statements. An auditor must maintain an independent attitude while performing their duties, especially when he faced a conflict with the client. An auditor is expected to be influenced by the ethics he has in maintaining independence. The study results showed that the quality of the audit will be realized best when the auditor is able to maintain its independence with ethics. Keywords: independence, ethics, audit quality
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PDF:
https://jurnal.harianregional.com/akuntansi/full-1909
Published
2012-11-09
How To Cite
HAPSARI, nurul. Modeerasi Independensi dengan Etika Auditor pada Kualitas Audit.E-Jurnal Akuntansi, [S.l.], v. 1, n. 1, nov. 2012. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-1909. Date accessed: 08 Jul. 2024.
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Issue
Vol 1 No 1 (2012)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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