“Kamuflase” dalam Praktik Rotasi Auditor

Abstract

Abstrak: "Kamuflase" dalam Praktik Rotasi Auditor. Penelitian ini bertujuan menemukan makna praktik rotasi auditor dari perspektif auditor. Melalui metode fenomenologi transendental Husserl, ditemukan bahwa rotasi auditor memiliki tujuan mulia di antaranya untuk menjaga dan meningkatkan independensi auditor, kualitas audit, sharing knowledge and profit, serta mencegah terjadinya kolusi antara auditor dengan klien. Di sisi lain, adanya ketergantungan ekonomis auditor pada klien mengakibatkan adanya praktik "kamuflase" dalam menyikapi regulasi tentang rotasi auditor, di antaranya melalui praktik "rotasi auditor semu" dan praktik "reinkarnasi" KAP. Diperlukan aturan yang lebih membumi dan kesadaran etika auditor dan auditee par excellence terkait rotasi auditor. Abstract

Duality in Small and Medium Enterprise Accounting Practices

“…Irianto, Novianti, & Wulandari (2014) explain that there are three steps that need to be done in phenomenology method, namely phenomenological reduction, eidetic reduction, and transcendental reduction. In phenomenological reduction, the researcher attempts to find and classify the meaning of statements felt by informants by doing horizonalization ie checking the data and highlighting various "important statements", sentences, or quotes that provide an understanding of how participants experience accounting phenomena (Creswell, 2015).…”

“…In phenomenological reduction, the researcher attempts to find and classify the meaning of statements felt by informants by doing horizonalization ie checking the data and highlighting various "important statements", sentences, or quotes that provide an understanding of how participants experience accounting phenomena (Creswell, 2015). Furthermore, eidetic reduction aims to find the eidos or hidden essence or meaning of the observed phenomenon (Irianto et al 2014, in which the researchers combine textual descriptions (informant experiences) and structural descriptions (research contexts that can be produced). this study is a transedental reduction, in which the aim is to discover the true or pure and intact nature or meaning (Irianto et al, 2014).…”

“…Furthermore, eidetic reduction aims to find the eidos or hidden essence or meaning of the observed phenomenon (Irianto et al 2014, in which the researchers combine textual descriptions (informant experiences) and structural descriptions (research contexts that can be produced). this study is a transedental reduction, in which the aim is to discover the true or pure and intact nature or meaning (Irianto et al, 2014).…”

Duality in Small and Medium Enterprise Accounting Practices

“…Stages of data analysis in this study using the stages suggested by Creswell (2015) that has developed the pattern of Moustakas (1994). Irianto, Novianti, & Wulandari (2014) explain that there are three steps that need to be done in phenomenology method, namely phenomenological reduction, eidetic reduction, and transcendental reduction. In phenomenological reduction, the researcher attempts to find and classify the meaning of statements felt by informants by doing horizonalization ie checking the data and highlighting various "important statements", sentences, or quotes that provide an understanding of how participants experience accounting phenomena (Creswell, 2015).…”

“…Furthermore, eidetic reduction aims to find the eidos or hidden essence or meaning of the observed phenomenon (Irianto et al 2014, in which the researchers combine textual descriptions (informant experiences) and structural descriptions (research contexts that can be produced). this study is a transedental reduction, in which the aim is to discover the true or pure and intact nature or meaning (Irianto et al, 2014).…”