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Hasil Pencarian

Ditemukan 1 dokumen yang sesuai dengan query
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Putri Anggraini
Mandatory auditor rotation: The perceived benefits and drawbacks (a case study in bpk)
" After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical ... "
Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
332 JTKAKN 6:1 (2020)
Artikel Jurnal  Universitas Indonesia Library