Jusup, Evita
(2018)
Analisis skeptisisme profesional auditor eksternal dalam audit atas laporan keuangan klien (studi kasus pada auditor Ernst & Young).
Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal eksternal pada perusahaan Ernst & Young dalam melakukan audit laporan keuangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap dan unsur-unsur yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self- determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor eksternal dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor eksternal salah dalam memberikan opini dalam mengaudit laporan keuangan klien Hasil penelitian menunjukkan bahwa auditor eksternal perusahaan Ernst & Young menerapkan skeptisisme profesional dalam mengaudit laporan keuangan klien. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan membayar denda yang telah ditentukan dan memecat auditor yang telah lalai dalam menjalankan tugasnya.
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This study aims to describe the application of professional skepticism of external internal auditors at Ernst & Young companies in conducting financial statement audits. The application of professional skepticism will be understood based on the characteristics of the attitude and the elements that shape it as stated by Hurtt et al., (2010), including questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, and self determination. Research uses a qualitative approach and refers to theoretical propositions. Data collection is done by interviewing the external auditor from cach functional position of the audit team. Interview respondents were determined by purposive sampling technique, namely the external auditor was wrong in giving opinions in auditing the client's financial statements. The results of the study indicate that Ernst & Young's external auditors apply professional skepticism in auditing clients' financial statements. The auditor is able to account for the truth of the audit report by paying a prescribed fine and dismiss the auditors who have been negligent in carrying out their duties.
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