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All Journal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Saputra Wahyu
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Economics, Econometrics & Finance Mathematics Other

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Pemetaan Materialitas: Evaluasi Praktik Kantor Akuntan Publik Daffa Adibta; Saputra Wahyu
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i1.12

Abstract

This research aims to evaluate the practice of public accounting firms in materiality mapping, namely the process of identifying and determining aspects that are economically, environmentally and socially significant for an entity. Using qualitative analysis methods, this research explores the approaches and procedures applied by public accounting firms in Indonesia in preparing materiality. The findings from this research provide important insights related to sustainable accounting practices at the professional level.
Co-Authors Daffa Adibta