Understanding the mechanism of workload distribution among auditors in BPK RI in relation to gender: an exploratory study
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Authors
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Publication date
2022
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01A - Journal article
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Parent work
International Journal of Multicultural and Multireligious Understanding
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Volume
9
Issue / Number
6
Pages / Duration
105-128
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Publisher / Publishing institution
Global Institute for Multidisciplinary Knowledge and Responsible Future
Place of publication / Event location
Duisburg
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Abstract
The purpose of this study is to provide a relevant conceptual model of the mechanism of workload distribution among auditors in BPK RI in relation to gender. The exploratory research was conducted to achieve its research objectives with six respondents are chosen for this study. Thematic analysis with coding technique, document analysis, and observation are used to collect and analyze the data. The result shows that there is no regulation which explains explicitly in detail about the working mechanism of the auditor when carrying out the auditing task. Also, the researcher did not find an explanation of how the procedure for distributing workload to the auditor after the audit team was determined. It means that the mechanism of workload distribution among auditors implements in the field with the non-technical guideline. Another finding shows that BPK RI does not differentiate treatment of auditors based on gender. Male and female employees have the same rights and obligations as auditors. However, in practice in the field, there are still differences in treatment between male and female auditors, especially related to the distribution of workload when conducting the audit tasks. However, the difference in treatment does not affect the amount of compensation they receive and does not affect their career development opportunities. Finally, the researcher offers a conceptual model to answer the objective of this research.
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ISBN
ISSN
2364-5369
Language
English
Created during FHNW affiliation
No
Strategic action fields FHNW
Publication status
Published
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Peer review of the complete publication
Open access category
Gold
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Citation
Suhud, H., & Putra Pratama, A. (2022). Understanding the mechanism of workload distribution among auditors in BPK RI in relation to gender: an exploratory study. International Journal of Multicultural and Multireligious Understanding, 9(6), 105–128. https://doi.org/10.18415/ijmmu.v9i6.3760