Budaya, Auditing, dan Akuntansi Internasional
Abstract views: 201
DOI:
https://doi.org/10.36456/majeko.vol27.no1.a5512
Keywords:
Akuntansi Internasional, Auditing, BudayaAbstract
Perbedaan praktik akuntansi akan mempengaruhi competitiveness terutama pada perusahaan multinasional. Perusahaan multinasional harus berhati-hati untuk mengkomunikasikan kinerjanya agar efektif kepada pengguna luar negeri.
Penelitian ini mengkaji budaya terhadap auditing dan akuntansi internasional dalam kerangka model Hofstede dan Gray. Penelitian ini memberi bukti empiris untuk mengaplikasikan model Hofstede-Gray dalam hubungan nilai sosial dan nilai akuntansi. Fakta menguraikan dimensi budaya pada tingkat individu dan tingkat negara. Variabel budaya Hofstede cukup stabil dalam menjabarkan faktor yang mempengaruhi praktik akuntansi dan auditing pada skala nasional maupun internasional
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