Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit
<p>This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five years in the KAP audit division. Th...
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doaj-44c2626efb9042b0b2af37b8c5c3455d2020-11-25T01:44:23ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-02-01614055851Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim AuditPeni Nugraheni0Universitas Muhammadiyah Yogyakarta<p>This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five years in the KAP audit division. The samples consist of 118 accountant publics from 50 KAP in 8 cities at Java Island and Bali. The proxies for KAP culture are bureaucracy, inovatif and suportif culture. The result indicate that bureaucracy and suportif culture significantly influence the audit team communication. The result have implication to KAP about how to create the right culture to support the success of audit team communication in resulting a quality audit opinion.</p>https://journal.umy.ac.id/index.php/ai/article/view/1010public accountant firmculturebureaucracyinovatifsupportifcommunicationaudit team |
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DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Peni Nugraheni |
spellingShingle |
Peni Nugraheni Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit Journal of Accounting and Investment public accountant firm culture bureaucracy inovatif supportif communication audit team |
author_facet |
Peni Nugraheni |
author_sort |
Peni Nugraheni |
title |
Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit |
title_short |
Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit |
title_full |
Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit |
title_fullStr |
Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit |
title_full_unstemmed |
Pengaruh Kultur Kantor Akuntan Publik terhadap Komunikasi dalam Tim Audit |
title_sort |
pengaruh kultur kantor akuntan publik terhadap komunikasi dalam tim audit |
publisher |
Universitas Muhammadiyah Yogyakarta |
series |
Journal of Accounting and Investment |
issn |
2622-3899 2622-6413 |
publishDate |
2016-02-01 |
description |
<p>This research examines the effect of the Public Accountant Firm (KAP) culture in audit team communication. The samples used in this study is accountant publics ever or joining in audit team for certain duty with working experience between three up to five years in the KAP audit division. The samples consist of 118 accountant publics from 50 KAP in 8 cities at Java Island and Bali. The proxies for KAP culture are bureaucracy, inovatif and suportif culture. The result indicate that bureaucracy and suportif culture significantly influence the audit team communication. The result have implication to KAP about how to create the right culture to support the success of audit team communication in resulting a quality audit opinion.</p> |
topic |
public accountant firm culture bureaucracy inovatif supportif communication audit team |
url |
https://journal.umy.ac.id/index.php/ai/article/view/1010 |
work_keys_str_mv |
AT peninugraheni pengaruhkulturkantorakuntanpublikterhadapkomunikasidalamtimaudit |
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1725029039864807424 |