POTRET HUBUNGAN AUDITOR-KLIEN: SEBUAH STUDI INTERAKSI SIMBOLIK DI KANTOR AKUNTAN PUBLIK
Abstract
Makalah ini membahas bagaimana potret hubungan antara auditor
dan klien yang disebabkan oleh interaksi simbolis di KAP yang dapat
mengganggu independensi auditor. Makalah ini menunjukkan
bagaimana klien mencoba untuk mempengaruhi hasil audit yang jika
auditor tidak dapat mempertahankan independensinya akan
mengakibatkan berkurangnya kualitas audit dan untuk
mempengaruhi persepsi masyarakat, terutama pengguna laporan
keuangan. Auditor harus mempertahankan independensinya dalam
menghadapi konflik audit agar memberikan opini yang berkualitas
karena pendapat dapat mencerminkan kualitas kinerja dan
profitabilitas perusahaan sebenarnya.
Kata kunci: Konflik Kepentingan Auditor, Independensi Auditor,
Interaksi Simbolik, Upaya Klien untuk Mempengaruhi Hasil Audit
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