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"Budaya memiliki peran yang sangat penting di dalam Kantor Akuntan Publik (KAP). Di dalam SPM No.1 tentang Pengendalian Mutu bagi KAP yang Melaksanakan Perikatan Asurans (Audit, Reviu, dan Perikatan Asurans Lainnya) dan Perikatan Selain Asurans, terdapat tanggung jawab kepemimpinan KAP atas mutu. Di dalam unsur tersebut, budaya internal KAP bergantung dari kepemimpinan KAP. Peran pemimpin KAP dapatmenjadi salah satu penguat di dalam Kode Etik Profesi Akuntan Publik melalui budaya internal yang dibentuk. Penelitian ini bertujuan untuk mengevaluasi peran partner di KAP CDE khususnya di ABC Team dalam membentuk corporate culture berdasarkan SPM No. 1 dan Kode Etik Profesi Akuntan Publik. Peran partner ini selanjutnya menjadi bagian dari alur pembentukan budaya organisasi menurut Stephen P. Robbins. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data yangdigunakan adalah data primer dan sekunder dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Hasil analisis menunjukkan bahwa partner ABC Team pada KAP CDE telah menjalankan perannya sebagai pemimpin yang bertanggung jawab atas mutu sesuai dengan SPM No.1 dan telah menjalankan perannya dalam mempromosikan kode etik melalui budaya yang telah dibentuk. Proses pembentukan budaya di ABC Team pada KAP CDE menurut Stephen P. Robbins diawali dari filosofi pendiri ABC Team yang mengklasifikasikan visi menjadi tiga bagian yaitu people, company, dan client.Tetapi dalam praktiknya masih terdapat permasalahan terkait penanaman budaya pada karyawan, sehingga penulis mengusulkan strategi dalam kerangka sistem pengendalian manajemen yang terdiri dari kontrol sosial yaitu tone atthe top, employee socialization, selection of personnel, interactive controls, clan controls; dan kontrol teknis yaitu diagnostic controls, policies & procedures, incentive systems.

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Culture has a very important role in the Public Accounting Firm (CPA Firm). Standard on Quality Control (SQC) 1 regarding Quality Control for CPA Firms Conducting Assurance (Audit, Review, and Other Assurance Engagements) and Non-Assurance Engagements, there is a CPA Firms leadership responsibility for quality. Within these

elements, the CPA Firms internal culture depends on the CPA Firms leadership. The role of the CPA Firms leader can be one of the reinforcements in the Code of Ethics for the Professional Public Accountant through the internal culture that is established. This

study aims to evaluate the role of partners in CPA Firm CDE, especially in the ABC Team in establishing a corporate culture based on SQC 1 and the Code of Ethics for the Professional Public Accountant. The role of this partner then becomes part of the flow of organizational culture establishment according to Stephen P. Robbins. This study

uses a qualitative method with a case study approach. The data used are primary and secondary data with data collection techniques in the form of interviews and documentation. The results of the analysis show that partner of ABC Team at CPA Firm CDE has carried out his role as leader who are responsible for quality in accordance with SQC 1 and have carried out his role in promoting the code of ethics through the culture that has been established. According to Stephen P. Robbins, the process of culture establisment in the ABC Team at CPA Firm CDE begins with the philosophy of

the founder of the ABC Team which classifies the vision into three parts, namely people, company, and client. However, in practice there are still problems related to inculcating culture in employees, so the author proposes a strategy within the framework of a management control system consisting of social control, namely tone at the top, employee socialization, selection of personnel, interactive controls, clan

controls; and technical controls, namely diagnostic controls, policies & procedures, incentive systems."

"With contributions from an international team of scholars, this book reviews, analyses, and integrates available theory and research to give the best information possible concerning the role of culture and cultural differences in organizational dynamics."

"A sound theoretical framework presenting the conceptual path that in turn elaborates the tools necessary to explain the intertwined relationship between globalization, corporate culture, national culture and modernization is to be firstly developed. The design of this dissertation aims to embed in this theoretical framework methodologically reliable empirical data rather than fragmented personal experiences in regard to the intercultural processes within German enterprises as a result of internationalization and globalization."

"Penelitian ini bertujuan untuk melihat bagaimana proses dan dinamika komunikasi mahasiswa perantauan di UNPAD Bandung dalam beradaptasi, ketika menghadapi culture shock. Culture shock merupakan gejala sosial yang dialami oleh perantau ketika pindah dan mendiami daerah dengan kultur budaya yang berbeda. Penelitan ini menggunakan beberapa konsep dan teori besar di antaranya CAT, KAB, dan Adaptasi Budaya. Penelitian ini menggunakan metode snowball dan purposive sampling dalam pemilihan informannya, kemudian di analisis dengan menggunakan metode analisis tematik. Dalam penelitian ini, ditemukan bahwa terdapat sejumlah kecenderungan seseorang dalam beradaptasi dengan budaya asing di sekitarnya, yang kemudian menentukan pemilihan tipe adaptasinya agar bisa bertahan di perantauan.

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The purpose of this research is to see how the process and commucation?s dynamic of the sojourners college student at UNPAD, Bandung during the period of adaptation while they were dealing with culture shock. Culture shock is a social phenomenon experineced by the sojourners college student student when they are moving into a region which is having a different culture. This research uses some of concepts and common theories which are CAT, KAB, and cultural adaptation. This research uses snowball method and purposive sampling in chosing the informants, then the researsh will be analyzed with the method of thematic analysys. Furthermore, this research reveals that there are some tendencies of someone while they are in the process of adaptation with the foreign culture around them, that later on will determine the selection of the type of adaptation in order to survive in the sojourners college student."