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All Journal Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Niken Ayu Sri Antoro
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Praktik Kantor Akuntan Publik Di Indonesia Dalam Penyusunan Materialitas Niken Ayu Sri Antoro
Jurnal Kewirausahaan Cerdas dan Digital Vol. 1 No. 1 (2024): Februari : Jurnal Kewirausahaan Cerdas dan Digital (JUKERDI)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v1i1.30

Abstract

This research aims to analyze the practices of Public Accounting Firms (KAP) in Indonesia in the process of preparing materiality. Materiality is an important concept in auditing that influences audit decisions and disseminates financial information. This research method involves surveys and data analysis from a number of KAPs operating in Indonesia. The results of this analysis provide in-depth insight into how KAPs in Indonesia view, identify and assess materiality in the audit context. The implications of these findings can provide guidance for practitioners and regulators in improving audit quality in Indonesia.
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