98-116.Ĭhua, Wai Fong (1986), “Radical Developments in Accounting Thoughtâ€, The Accounting Review, v 61, pp 601 – 632.Ĭhung, J. (1997), “The effects of justification, task complexity andĮxperience/training on problem-solving performanceâ€, Behavioral Research in Accounting, Vol. London : Heinemann.Ĭhang, C.J., Ho, J.L.Y. Sociological Paradigms ang Organizational Analysis : Elements Performance: the role of cognitive characteristicsâ€, The Accounting Review, Vol. “The effects of monetary incentives on effort and decision Teori Sosial Kritis: Kritik, Penerapan dan Implikasinya. Wright., 1987., An Examination of Effect of Experience and TaskĬomplexcity on Audit judgment., Journal of The Accounting Review., LXII (1) : 1-13.Īgger, Ben. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.Key words : Audit Opinion, Public Accountability, Audit Judgement, Hermeneutic Phenomenology.Ībdolmohammadi, M and A.
Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion.Conclusion. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study analyzed audit judgement with interpretive process hermeneutic and phenomenology perspective.Results. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology.Methods. Auditor subjectivity is difficult to be avoided during the audit process and may play a role in the audit judgement and final audit opinion.Objective. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity. State finance auditor will make audit judgement for audit opinion based on all material of financial statement, not only in quantitative but also qualitative manner of significance financial information as part of public accountability. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement.
#Buku metode penelitian kualitatif oleh satori full#
The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure.
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