Kompetensi Penyusun Laporan Keuangan, Kompetensi Auditor Internal dan Kualitas Auditor Eksternal (Studi Deskriptif pada Perusahaan di Jawa Barat)
DOI:
https://doi.org/10.12695/jmt.2018.17.3.2Keywords:
GCG, preparation and audit of financial statementsAbstract
Abstrak. Tujuan penelitian adalah menjelaskan bagaimana perspektif perusahaan terkait pelaksanaan good corporate governance (GCG) dalam penyusunan dan audit laporan keuangan perusahaan di Indonesia. Pelaksanaan good corporate governance ditinjau dari pilar education and training, professionalism and ethics serta monitoring and enforcement. Pengumpulan data menggunakan survei melalui kuesioner kepada direksi perusahaan dengan metode snowballing. Hasil penelitian menunjukkan bahwa mayoritas pimpinan mengakui dan percaya bahwa penyusunan dan audit laporan keuangan sangat penting; pelaksanaan corporate governance dalam penyusunan dan audit laporan keuangan masih di level rata-rata. Kompetensi penyusun laporan keuangan, kompetensi auditor internal dan kualitas auditor eksternal masih menunjukkan GCG yang lemah. Hasil riset memberi informasi penting bagi regulator, ikatan profesi, institusi pendidikan, dan pemangku kepentingan lain di dalam merencanakan dan mengembangkan profesi akuntan di Indonesia.
Kata kunci: GCG, penyusunan dan audit laporan keuangan, kompetensi, penyusun laporan keuangan, auditor
Abstract. The purpose of this paper is to explain how company's perspective towards the implementation of good corporate governance (GCG) in preparing aand auditing financial statement. Implementation of good corporate governance viewed from the pillars of education and training, professionalism and ethics and monitoring and enforcement. Data collection using survey through questionnaire to directors by snowballing method. The results showed that the majority of directors recognize and believe that the preparation and audit of financial statements is very important; the implementation of corporate governance in the preparation and audit of financial statements is still at the level of average. Competence of preparer, internal auditor and quality of external auditors are still weak. The study results provide important information for regulators, professional associations, educational institutions, and other stakeholders in planning and developing accounting profession in Indonesia.
Keywords: GCG, preparation and audit of financial statements, competence, preparer, auditor
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