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Evaluasi Metode Penghitungan Klaim Konstruksi Dalam Proses Audit Berdasarkan Teori Kerugian
An accurate quantification of claims is essentially needed to avoid construction disputes. Existing studies have largely shed light on how claims in a project were calculated and resolved. However, earlier studies remained unclear in shedding light the most appropriate method to quantify the construction claims that arose from a variation order. Claim audit as an alternative to dispute resolution has not been further explored. Based on a damage theory perspective, claims must have a clear causal link and complete supporting evidence. This study, therefore, aimed to evaluate the quantification method of construction claims used in the audit process based on the damage theory framework. We conducted a case study using a mixed-methods approach and obtained empirical data from 39 survey respondents and 8 interview transcripts. We analyzed the data quantitatively and qualitatively and used assessment criteria according to the damage theory to determine the methods. In this study, we proposed three methods that can be applied using an estimated value approach. The methods have novelty in terms of contractual aspects, causality, and supporting evidence as a basis for analysis to eliminate opportunistic behavior from the parties.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| T 048/21 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Jakarta: Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2021 |
|---|---|
| Edisi | - |
| Subjek | Claim audit Construction claim Damage theory Quantification method |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | x, 100 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |