MENGUNGKAP MOTIF DAN ETIKA PREMATURE SIGN-OFF DARI AUDITOR INDEPENDEN
MENGUNGKAP MOTIF DAN ETIKA PREMATURE SIGN-OFF DARI AUDITOR INDEPENDEN
Abstract
Penelitian ini merupakan penelitian kualitatif untuk mengungkap motif dan etika Premature Sign-Off dari auditor independen. Dalam penelitian ini melibatkan responden utama dari KAP “ABC” di Kota Semarang, serta responden pendukung dari unsur auditor dan auditee. Tujuan dari penelitian ini adalah untuk mengungkap pemahaman auditor terkait fenomena Premature Sign-Off serta motif dan etika yang melatarbelakangi tindakan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian fenomenologi. Data yang dianalisis adalah hasil wawancara dengan responden utama, responden pendukung (Auditor dan auditee).
Hasil penelitian menunjukkan bahwa fenomena Premature Sign-Off menjadi fenomena yang masih terjadi dilapangan, karena sebagian auditor masih menganggap hal tersebut sebagai hal yang wajar, walaupun secara teknis tindakan Premature Sign-Off dianggap dapat menjadi celah timbulnya salah saji material. Menurut responden (auditor) motif tindakan Premature Sign-Off adalah untuk dapat menerbitan laporan audit pada waktu yang disepakati, dan disisi etika auditor, tindakan Premature Sign-Off masih dilakukan karena dianggap tidak menimbulkan salah saji material pada laporan audit
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