PENERAPAN SISTEM PENGENDALIAN MUTU PADA KANTOR AKUNTAN PUBLIK NON-AFILIASI DI JAKARTA

Abstract

This research aims to analyze of implementation of quality control system (general policy, personnel, audit management, inspection and review) at non-affiliated offices in Jakarta. The research method is survey with 239 population of non-affiliated public accountant offices in Jakarta. The sample’s are 71 non-affiliated and using simple random sampling with the precision level of 10 percent. The data is gathered through questionnaire and interview. Descriptive method is used to analyzing the data. The result indicated that the level of implementation of quality control system of public accountant office at non-affiliated offices in Jakarta is high