EFEK KETIDAK COCOKAN SOSIAL ANTARA STAF AUDIT DAN MANAJEMEN KLIEN DALAM PROSES PENGUMPULAN BUKTI AUDIT (Studi Empiris pada Staf Audit KAP dan BPKP)
Abstract: This research was
aimed to analyze the effect of social mismatch between staff auditors and
client management on the collection of audit evidence which may affect audit
quality. This research is a replication of the research that has been done by
Bennet and Hatfield (2012) in USA, with different location, object, sample and
analyzed method.
Totally 90 samples of audit staff level in KAP and BPKP was used in this
research. Data analysis method that has been used is non parametric test of
Mann Whitney with SPSS 20 statistic program. The surveys’ results showed that
most of audit staff level prefer to ask for the audit evidence via email than
via personal meeting with management client, even though it doesn’t significant
by statistic. Email could reduce the effect of social mismatch such as the high
tone. But, personal meeting could reduce misinterpretations data by staff
auditors.
In general, we could conclude that social mismatch between staff auditors
and client management on the collection of audit evidence did not affect staff
auditors’ perception to ask for additional audit evidence from various kind of
client management and email could be one of the alternative methods to ask for
the additional audit evidences from client management.
Penulis: Hadjar Annisya,
Endang Kiswara
Kode Jurnal: jpakuntansidd141072
