Audit Quality in Government Audit: Public Accountant Firm vs. Government Auditors in Indonesia
- 10.2991/assehr.k.210531.055How to use a DOI?
- Audit Findings, Audit Quality, Government Auditors, Public Accounting Firm, Badan Pemeriksa Keuangan
This study aims to investigate the difference in audit quality between the Public Accounting Firms (PAF) in Indonesia and the Audit Board of the Republic of Indonesia (BPK). We conducted a test using two sample groups of local governments from 2016 until 2018. The first group consists of local governments audited by PAF compared to the other local governments audited by BPK using paired match sample criteria. The second group consists of local governments audited by PAF compared to the same local governments audited by BPK in the previous year. We apply quantitative research using a regression test and t-test of two sample groups. The result shows that the use of PAF auditors did not affect the number of audit findings compared with BPK auditors. The additional analysis shows that there is no significant difference in the number of findings between PAF auditors and BPK auditors between 2017 through 2018. The result implies that the BPK should continue to use PAF auditors in the government financial audit process.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Imam Ulil Amri AU - Dyah Setyaningrum PY - 2021 DA - 2021/05/31 TI - Audit Quality in Government Audit: Public Accountant Firm vs. Government Auditors in Indonesia BT - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) PB - Atlantis Press SP - 426 EP - 433 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210531.055 DO - 10.2991/assehr.k.210531.055 ID - Amri2021 ER -