SYAHPUTRI, MAULIDA EKA (2018) EFEKTIVITAS PELATIHAN INTERNAL DALAM PENGEMBANGAN PROFESIONAL AUDITOR SESUAI DENGAN SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK JAMALUDIN, ARDI, SUKIMTO & REKAN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
ABSTRAK Pengembangan profesional merupakan salah satu unsur dalam membuat kebijakan dan prosedur pengendalian mutu. Dalam proses pengembangan profesional, pelatihan internal merupakan hal yang menjadi pertimbangan utama. Untuk menjadi personel yang cakap, bisa diandalkan, serta memiliki profesionalisme yang tinggi Kantor Akuntan Publik memerlukan pelatihan internal untuk para auditor agar tercipta auditor yang profesional. Penelitian ini bertujuan untuk mengetahui keefektivitasan pelatihan internal dalam pengembangan profesional auditor yang sesuai dengan Sistem Pengendalian Mutu pada Kantor Akuntan Publik Jamaludin, Ardi, Sukimto & Rekan. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kualitatif, dengan cara wawancara dan melakukan penyebaran kuesioner untuk lebih mendalami hasil dari wawancara. Wawancara dilakukan kebeberapa narasumber berdasarkan jabatan partner, manager, supervisor, senior dan junior auditor. Dari penelitian menunjukan bahwa KAP Jamaludin, Ardi, Sukimto & Rekan memiliki kebijakan dan prosedur pengendalian mutu KAP yang sebagaimana telah ditetapkan oleh ketentuan profesi dan badan pengatur yaitu prosedur pengembangan profesionalisme auditor yang menjadi bagian dari Standar Pengendalian Mutu Kantor Akuntan Publik. Hasil dari penelitian ini KAP telah melaksanakan pelatihan internal untuk para auditor meskipun kebijakan tentang pelatihan internal ini belum ditetapkan secara resmi, meski kebijakan pelatihan internal di KAP Jamaludin, Ardi, Sukimto & Rekan belum ditetapkan secara tertulis tetapi hasil wawancara terhadap partner KAP Jamaludin, Ardi, Sukimto & Rekan disampaikan bahwa jadwal pelatihan internal ini dilakukan setiap tahun untuk menghadapai peak season. Hasil dari wawancara, pelatihan internal di KAP Jamaludin, Ardi, Sukimto & Rekan sudah sangat efektif meskipun masih ada beberapa kelemahan yang harus diperbaiki dan ditingkatkan. Kata Kunci : Pelatihan Internal, Pengembangan Profesional Auditor, Sistem Pengendalian Mutu, Kantor Akuntan Publik// ABSTRACT Professional development is one of the elements in making quality control policies and procedures. In the process of professional development, internal training is the main consideration. To be capable, reliable, and have high professionalism, the Public Accountant Office requires internal training for auditors to create professional auditors. This study aims to determine the effectiveness of internal training in the professional development of auditors in accordance with the Quality Control System at the Public Accountant Office of Jamaludin, Ardi, Sukimto & Rekan. This study uses a descriptive type of qualitative approach, by interviewing and distributing questionnaires to further explore the results of interviews. Interviews are conducted in several sources based on the position of partners, managers, supervisors, senior and junior auditors. From the research shows that KAP Jamaludin, Ardi, Sukimto & Partners have KAP quality control policies and procedures as stipulated by the provisions of the profession and the regulatory body namely the auditor's professionalism development procedures which are part of the Quality Control Standards of the Public Accountant Office. As a result of this research, KAP has carried out internal training for auditors although the policy on internal training has not been formally established, although internal training policies at KAP Jamaludin, Ardi, Sukimto & Rekan have not been established in writing but the results of interviews with KAP partners Jamaludin, Ardi, Sukimto & Partners stated that this internal training schedule is conducted every year to face peak season. Results from interviews, internal training at KAP Jamaludin, Ardi, Sukimto & Rekan have been very effective although there are still some weaknesses that must be improved and improved. Keywords: Internal Training, Professional Development Auditor, Quality Control System, Registered Public Accountant.
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Pelatihan Internal, Pengembangan Profesional Auditor, Sistem Pengendalian Mutu, Kantor Akuntan Publik | ||||||||
| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mr Miptahudin Almurtado | ||||||||
| Date Deposited: | 16 Dec 2022 02:13 | ||||||||
| Last Modified: | 16 Dec 2022 02:13 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9079 |
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