ATRIBUT KUALITAS AUDIT DI INDONESIA: PERSPEKTIF PENYAJI DAN PENGGUNA LAPORAN KEUANGAN

Samirah Dunakhir(1*),

(1) Universitas Negeri Makassar
(*) Corresponding Author




DOI: https://doi.org/10.26858/ijfs.v3i1.4378

Abstract


Penelitian ini bertujuan untuk menyelidiki atribut kualitas audit di Indonesia dengan mempertimbangkan masukan dari kelompok klien audit, yang merupakan penyaji laporan keuangan, dan pengguna laporan eksternal. Selain fakta-fakta penting untuk mempertimbangkan masalah dari berbagai kelompok pemangku kepentingan seperti ketua komite audit dan kepala bagian pinjaman, ada sangat sedikit studi empiris yang diterbitkan tentang perspektif kelompok-kelompok yang berkepentingan di pasar audit tentang kualitas audit di Indonesia. Penelitian ini mencoba untuk mengatasi kesenjangan tersebut dengan mengidentifikasi atribut utama yang masuk ke dalam penentuan kualitas audit di Indonesia berdasarkan perspektif kelompok klien dan pengguna eksternal. Kuesioner survei dikirim ke sampel acak dari dua kelompok tersebut. Hasil penelitian menunjukkan bahwa terdapat perbedaan persepsi yang signifikan antara kedua kelompok tersebut.


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