Audit Quality in Government Audit: Public Accountant Firm vs. Government Auditors in Indonesia

DOI

10.2991/assehr.k.210531.055How to use a DOI?

Keywords

Audit Findings, Audit Quality, Government Auditors, Public Accounting Firm, Badan Pemeriksa Keuangan

Abstract

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.

Copyright

© 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/).

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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  -