Analisis penerapan sistem chargeable hours dan levers of control sebagai sistem pengendalian manajemen KAP  X = An analysis to the implementation of chargeable hours system and levers of control as management control systems in KAP X.

Beatrix Monica, author

Analisis penerapan sistem chargeable hours dan levers of control sebagai sistem pengendalian manajemen KAP X = An analysis to the implementation of chargeable hours system and levers of control as management control systems in KAP X.

Beatrix Monica; Rudyan Kopot, supervisor; Timoty E. Marnandus, examiner; Ratna Wardhani, examiner ([Publisher not identified] , 2014)

Abstrak

[ABSTRAK

Skripsi ini membahas sistem pengendalian manajemen yang diterapkan di kantor akuntan publik (KAP) sebagai salah satu perusahaan jasa profesional. Sistem chargeable/billable hours sebagai indikator penilaian kinerja yang digunakan oleh perusahaan jasa profesional pada umumnya dan model levers of control dipakai untuk menganalisis penerapan sistem pengendalian manajemen pada fungsi audit di KAP X yang merupakan salah satu KAP besar di Indonesia. KAP X merupakan

perusahaan yang sudah mencapai tahap dewasa dalam siklus hidup organisasi.

Metode yang digunakan dalam penelitian ini adalah wawancara kepada auditor dari berbagai tingkat dan kuesioner kepada staf audit KAP X serta studi lapangan selama tiga bulan untuk mendapatkan pemahaman yang lebih komprehensif. Penulis juga membandingkan alat kontrol yang digunakan oleh KAP X dengan alat kontrol yang seharusnya digunakan oleh perusahaan pada tahap dewasa sesuai model Simons (2000).

Dari penelitian yang telah dilakukan, maka Penulis menyimpulkan bahwa fungsi audit KAP X telah menerapkan sistem pengendalian manajemen dengan efektif.

ABSTRACT
;The focus of this study is management control systems implemented in public
accounting firms as part of professional service firms. Chargeable/billable hours
systems as performance measurement indicator commonly used by professional
service firms and levers of control model were used to analyze the implementation
of management control systems in audit function of KAP X which is one of the
big public accounting firms in Indonesia. KAP X is a firm which has achieved the
mature stage of organization life cycle.
Methods used in this study were interviews to auditors from all levels,
questionnaires given to audit staff of KAP X and a 3-months field study to gain a
more comprehensive understanding. The author also compared control tools used
by KAP X with control tools supposed to be used by a mature firm in accordance
with the model of Simons (2000).
From the study done, the author concluded that the audit function of KAP X has
implemented management control systems effectively, The focus of this study is management control systems implemented in public
accounting firms as part of professional service firms. Chargeable/billable hours
systems as performance measurement indicator commonly used by professional
service firms and levers of control model were used to analyze the implementation
of management control systems in audit function of KAP X which is one of the
big public accounting firms in Indonesia. KAP X is a firm which has achieved the
mature stage of organization life cycle.
Methods used in this study were interviews to auditors from all levels,
questionnaires given to audit staff of KAP X and a 3-months field study to gain a
more comprehensive understanding. The author also compared control tools used
by KAP X with control tools supposed to be used by a mature firm in accordance
with the model of Simons (2000).
From the study done, the author concluded that the audit function of KAP X has
implemented management control systems effectively]

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Kata Kunci

chargeable hours

levers of control

sistem pengendalian manajemen

audit

penilaian kerja

management control system

audit

public accounting firm

performance appraisal

Metadata

No. Panggil :	S56532
Entri utama-Nama orang :	Beatrix Monica, author


Entri tambahan-Nama orang :	Rudyan Kopot, supervisor Timoty E. Marnandus, examiner Ratna Wardhani, examiner
Entri tambahan-Nama badan :	Universitas Indonesia. Fakultas Ekonomi dan Bisnis

Subjek :	Auditing
Penerbitan :	[Place of publication not identified]: [Publisher not identified], 2014
Program Studi :	Akuntansi

Bahasa :	ind
Sumber Pengatalogan :	LibUI ind rda
Tipe Konten :	text
Tipe Media :	unmediated ; computer
Tipe Carrier :	volume ; online resource
Deskripsi Fisik :	xv, 101 pages : illustration ; 30 cm + appendix
Naskah Ringkas :
Lembaga Pemilik :	Universitas Indonesia
Lokasi :	Perpustakaan UI, Lantai 3

Ketersediaan
Ulasan

No. Panggil	No. Barkod	Ketersediaan
S56532	14-18-797265776	TERSEDIA

Ulasan:

Tidak ada ulasan pada koleksi ini: 20386850

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