Vol. 9 No. 1 April 2015
DOI:
https://doi.org/10.24127/jm.v9i1.69Abstract
Penelitian ini mengkaji uji integritas dan konsistensi bukti pada pertimbangan auditor, dimana sebagai auditor dalam melaksanakan tugasnya dengan baik akan menghasilkan obyektivitas hasil audit yang layak. Tujuan dari penelitian ini adalah untuk mengetahui pengujian integritas dan konsistensi bukti audit yang dilakukan oleh para auditor dalam pelaksanaan audit. Alat analisis secara deskrptif diolah menggunakan SPSS 17.
Berdasarkan hasil dan pembahasan pada penelitian ini dapat disimpulkan bahwa para responden telah melakukan prosedur auditing yang wajar dan memenuhi kriteria yang telah ditetapkan oleh standar auditing namun masih terdapat kelemahan dan kekurangan dalam pengisian kuisioner, diharapkan responden sebagai auditor dapat direkomendasikan untuk memperbaiki kelemahan yang ada.
Â
Kata kunci: Integritas dan Konsistensi
References
Abdul Halim dan Totok Budi Santoso. 1999. Auditing 2 : Dasar-dasar Prosedur Pengauditan Laporan Keuangan. Edisi Kedua. UPP AMP YKPN Yogyakarta
Al Haryono Yusuf. 2002. Auditing. Buku dua. STIE YKPN. Yogyakarta
Arens, Alvin A and Loebbecke James K, Auditing an Integrated Approach, Fifth Edition, Prentice Hall, Englewood Cliffs, New Jersey, 1991.
Arens and Loebbecke. 2000. Auditing Pendekatan Terpadu. Salemba Empat, Jakarta
Boynton, William C, Kell, Walter G, Modern Auditing, John Wiley & Sons, Inc., New York, 1995.
Ikatan Akuntan Indonesia. 2002. Standar Akuntansi Keuangan. Salemba Empat. Jakarta
.......................................... 2002. Standar Profesional Akuntan Publik. Salemba Empat. Jakarta
Mulyadi. 2002. Auditing. Edisi keenam. Salemba Empat. Jakarta
Pusdiklatwas BPKP. 2005. Modul Akuntabilitas Instansi Pemerintah. Edisi Kelima. Ciawi: Penerbit BPKP
Prima Yusisari. 2007. Auditing 2. Percetakan UT. Jakarta
Sri Mulyani dan Yanti Rufaedah. 2008. Auditing 1. Percetakan UT. Jakarta
Yusuf M, 2008, Pengaruh kompetensi, objektivitas dan integritas auditor terhadap kualitas hasil kerja auditor, Universitas Negeri Padang, Padang
Downloads
Issue
Section
License
Licensing and Reuse Rights
All articles published in Derivatif: Jurnal Manajemen are licensed under the Creative Commons Attribution (CC BY) 4.0 International License.
This license permits unrestricted use, distribution, and reproduction in any medium, including commercial use, provided that the original author(s) and the source are properly credited.
Under the CC BY license, readers are allowed to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material for any purpose, including commercial purposes
No additional permission is required from the authors or the publisher, as long as proper attribution is given.
The full license text can be accessed at:
https://creativecommons.org/licenses/by/4.0/
Â
Copyright and Author Rights Policy
Authors who publish in Derivatif: Jurnal Manajemen retain the copyright of their articles.
By submitting and publishing their manuscript, authors grant Derivatif: Jurnal Manajemen the right of first publication and the right to publish, reproduce, distribute, and archive the article in all forms and media.
All published articles are licensed under the Creative Commons Attribution (CC BY) 4.0 International License.
Under this license:
Authors retain full copyright ownership of their work.
The journal is granted the right to publish and disseminate the article as the original publisher.
Readers and third parties are permitted to read, download, copy, distribute, print, search, link to the full texts, and reuse the articles for any lawful purpose, including commercial use, provided that appropriate credit is given to the original author(s) and the journal.
No additional permission is required from the authors or the publisher for reuse that complies with the terms of the CC BY license.
The full license terms are available at:
https://creativecommons.org/licenses/by/4.0/
