Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Vol. 1 No. 1 (2024): Februari : Jurnal Kewirausahaan Cerdas dan Digital (JUKERDI)

Analisis Praktik Kantor Akuntan Publik Di Indonesia Dalam Penyusunan Materialitas

Niken Ayu Sri Antoro (Unknown)

Article Info

Publish Date
24 Feb 2024

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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Journal Info
Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital
Website

Abbrev

JUKERDI

Publisher

Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasi, Manajemen Rantai Pasokan, Tata Kelola Perusahaan, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...