Audit Quality in Indonesia

DOI

10.2991/aebmr.k.200915.084How to use a DOI?

Keywords

audit quality, Indonesia, regulation, qualitative, institutional

Abstract

Indonesia has a continuous concerned on its audit quality since the impact of global changes on the accounting profession. The data was obtained from interviews with practitioners which have given the notion on how far Indonesia has already gone to improve audit quality. We also review several documentaries which was obtained from on the official websites of government, especially in financial ministry. Institutional analysis was derived directly from data obtained. The findings showed that regulators roles have created significant efforts to develop any regulations of audit. In addition, it also shows the implementation of audit quality conducted by practitioners in their audit firm, even though there were still several fraud cases happen. This paper is a contribution to the literature on the subject of audit quality especially how Indonesia responded to the global demands on audit quality improvements and the expectation of the practitioners regarding to the changes.

Copyright

© 2020, 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/).

Download article (PDF)

TY  - CONF
AU  - Sekar Mayangsari
PY  - 2020
DA  - 2020/09/15
TI  - Audit Quality in Indonesia
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 369
EP  - 372
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.084
DO  - 10.2991/aebmr.k.200915.084
ID  - Mayangsari2020
ER  -