Public Accountability Research Articles

PENGARUH KODE ETIK, PENGALAMAN KERJA DAN SITUASI AUDIT TERHADAP SKEPTISISME PROFESIONAL AUDITOR

This research aims to determine the influence of the Code of Ethics, Work Experience, and Audit Situation on the Skepticism of Professional Auditors at Public Accounting Firms in Tangerang. The population in this study were all auditors who worked at the Public Accounting Firm (KAP) in Tangerang with a sample size of 33 respondents. The sampling method used was the convenience sampling method. The data source used is primary data and the data collection method used is through a questionnaire distributed to auditors working in KAP in the Tangerang area. The analysis technique used is multiple linear regression analysis. Hypothesis testing uses the coefficient of determination test, F test, and T test. Data analysis uses SPSS version 29 software. The results of this study show that the code of ethics, work experience, and audit situation influence the professional skepticism of auditors.

A Comparative Analysis of Conciliation versus Litigation: Pros and Cons from Indian and Global Perspectives

This comparative analysis will examine Conciliation and Litigation as two distinct yet interrelated mechanisms for resolving disputes, highlighting their respective advantages and disadvantages within both Indian and global contexts. Conciliation, on one side, offers flexibility and cost-effectiveness, fostering opportunities for “cooperation” and aiding in the maintenance of a “working relationship,” thereby preserving any undamaged aspects of the relationship despite the dispute at hand. Conversely, it lacks binding authority and can be susceptible to exploitation due to existing power imbalances. In contrast, Litigation offers legal certainty, enforceability, and public accountability but is often lengthy, expensive, and inherently adversarial. This paper will explore the increasing significance of conciliation in the overwhelmed judiciary of India as well as on an international scale. Additionally, it is essential to evaluate the adaptability of conciliation in relation to the formal authority of litigation within an effective dispute resolution framework, ensuring that access to justice remains equitable and efficient across various legal systems.

New development: Assurance on public sector sustainability reporting—time to be proactive

IMPACT This article highlights the relevance of assurance of sustainability reporting (SR) in the public sector, discussing who can develop the assurance process and what standards can be used for this purpose. It provides a contribution in an original and new area that will be of interest to standard setters, supreme audit institutions, practitioners and scholars in the field of public sector accounting and auditing. The article contributes to the creation of a legitimate space for SR for public sector entities.

ANALISIS KEPATUHAN DAN AKUNTABILITAS ATAS LAPORAN PEMBERI SUMBANGAN DANA KAMPANYE (LPSDK) PADA PARTAI POLITIK KPU PROVINSI SULAWESI

Campaign activities have funds that are used to fulfill whatever is needed at the time the activity takes place. The funds obtained come from political parties, legislative candidates, as well as donations from other parties that are legal in accordance with established laws. The aim of this research is to determine the level of compliance and accountability for donations obtained by political party election participants by ensuring donation regulations, reporting donations, and monitoring and auditing campaign fund donations. The research was conducted at the Public Accounting Firm (KAP) which focused on one of the political parties in the North Sulawesi KPU. Thus, the research method used is qualitative descriptive research which will explain the compliance of political party election participants in reporting donations received and disbursed, by examining supporting documents for reporting campaign fund donations and recalculating campaign fund donations. Compliance and accountability for campaign fund donations from the three districts in the North Sulawesi KPU are still considered lacking. This is due to compliance indicators that have not been met by one of the districts, related to the date and time of the Campaign Fund Contribution Report (LPSDK) submitted to the KPU. As a result of this delay, the KPU did not provide a receipt as proof that the district had submitted campaign fund donations in accordance with applicable regulations. So, there needs to be improvements for political parties to set stricter internal schedules for collecting and reporting campaign funds.

Evaluasi Prosedur Audit atas Persediaan Obat-Obatan pada Rumah Sakit X Oleh Kantor Akuntan Publik ZYX

Inventory of medicines in hospitals is an important and significant asset. The inventory of medicines must be adjusted to meet the substantial treatment needs of the hospital, as inadequate pharmacy efficiency can prevent healthcare services in the hospital. The inventory of medicines in hospitals hold significant importance as it impacts the quality of service delivery. Therefore, auditors perform inventory audit procedures to verify that the inventory reported in the financial statements is consistent and accurate with the actual conditions in the field. The purpose of this research is to evaluate the performance of auditors in auditing financial statements, especially focusing on inventory accounts. The method used is a qualitative descriptive method with primary data sources from interviews with auditors at the Public Accounting Firm (KAP). Advices for auditors at KAP ZYX are improving their skills and knowledge regarding the audit process or the latest regulations through training and experience that can increase their insight.

The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm)

The Role of Auditor Ethics in Moderating the Effect of Auditor Competence, Independence, and Audit Fees on Audit Quality (Case Study at Malang Public Accounting Firm)

Socratic Method in the Use of Web Tools

In the integral training of the student from the Being, to know, to know-how and to know-how to-be; the American University Corporation within its pedagogical model assumes a systemic model, self-regulating constructivist.; teaching and learning revolve around building knowledge from collaborative work, enabling student training. The constructivist model has its roots in philosophy, psychology, sociology and education. the verb build comes from the Latin struere, which means 'fix' or 'give structure'. Constructivism offers a new paradigm for this new era of information motivated by new technologies that have emerged in recent years. With the advent of these technologies (wikis, social networks, blogs...). In this model learning is active, not passive. people learn when they can control their learning, which generates a relatively permanent change in associations or mental representations as a result of the experience. Teaching addresses discrete learning strategies and models, Those addressed in this space are the Socratic Dialogue for the Development of Critical Thinking that seeks to develop skills in the students of Public Accounting that allow them to perform a reflective critical analysis and the methodology of Applied Projects in which the student is taken, individually or in a group to project something concrete and to execute it, giving you the opportunity to check ideas through your app and stimulate creative thinking.

Analysis of Sharia Accounting Students' Perceptions of the Public Accounting Profession

The main task of the public accounting profession is to examine financial reports. Students in the general accounting and sharia study program are at a linear level of education with the public accounting profession. This research aims to examine and analyze perceptions of the work environment, financial rewards, social values, market considerations, professional recognition, and personality towards the public accounting profession. The research sample was Sharia Accounting students at the Syarifudin Lumajang Islamic Institute using a purposive sampling method. The results of research using the partial test (t test) show that the variables of perception of the work environment and market considerations influence the public accounting profession. The variables financial rewards, social values, professional recognition and personality have no effect on the public accounting profession. The results of the simultaneous test (f test) show that together, the independent variables have a significant influence on the dependent variable.

Megaevents of Public Selection in Brazil: a Study on the Leasing of Physicalspace in the Federal District

Objective: The study aims to investigate the leasing of physical space for the execution of public selections in the Federal District, analyzing the evolution of expenses with leasing and the revenue of CESPE-UnB between 2009 and 2014. The research seeks to understand the criteria used in the contracting of these spaces, especially in large-scale events like ENEM, and to identify the gaps in the logistics of public selection mega-events. Theoretical Framework: The research addresses the historical evolution of public competitions in Brazil, from the 1824 Imperial Constitution to the 1988 Constitution, which made it mandatory to pass a public competition for public positions or jobs. The study also considers the "public competition industry," highlighting the importance of CESPE-UnB as one of the country's main organizing boards. The literature review includes contributions on sports mega-events, programmatic requirements in public accounting, and the control of the legality of public competitions. Method: The methodology employed involved documentary and content analysis, using descriptive statistics for the presentation of results. Primary data collection was carried out through interviews with representatives of CESPE-UnB and visits to educational institutions in the Federal District. Secondary data were collected from the School Census and SIAFI databases, covering the period from 2009 to 2014. Results and Discussion: The results highlight the importance of adequate physical space for the execution of mega-events but point out the absence of formalized criteria in regulations guiding the event organizer. Despite the infrastructure of public institutions in the Federal District being above the national average, CESPE/UnB prioritized the contracting of private spaces, resulting in significant expenditure on leases. The lack of clear criteria for selecting physical spaces for public competitions was identified as a gap needing regulation. Research Implications: The research suggests that defining clear criteria and formalizing regulations for the selection of physical spaces for the execution of public competitions can bring greater efficiency and transparency to the process. Prioritizing the use of public spaces, such as educational institutions, would not only reduce costs associated with leasing private spaces but also generate additional revenue for public schools, contributing to the improvement of their infrastructure. Additionally, adopting specific legislation could encourage the creation of public policies aimed at optimizing the resources used in public selections, promoting more effective and sustainable management. Originality: The research highlights the need for specific legislation prioritizing the use of public spaces for competitions, which could reduce costs and benefit public educational institutions. The originality of the study lies in the analysis of the logistics of public selection mega-events and the proposal to optimize the use of public resources through better management of physical space leases for competitions.

Virtual Investment Analysis (Metaverse) in Developing An IAS 38 as a Part of Future Accounting

Objectives: Rapid technological developments need to be responded to immediately by companies in order to achieve competitive advantage and businesses’ sustainability. The company may consider investing in technology (especially in the metaverse), and this has been applied by various large companies. The development of technology has implications for whether current accounting standards could accommodate all accounting treatments for virtual investments (the metaverse). IAS 38 regarding intangible assets is one part of the IFRS accounting standards that best accommodates Metaverse for transactions with a purpose for the long term and not to trade as main business activities, but not the whole accounting treatment. Hence, the aim of this study is to analyze the metaverse for accountants and propose developing an IAS 38 to accommodate that investment from recognition, measurement, presentation, and disclosure. Theoretical Framework: This study applies normative theory, syntactic theory and information quality theory in developing IAS 38 to reflect metaverse phenomena within the scope of the research. Method: This study applies deep interviews with six categories of accountants (public accountants, preparers, academicians, standards setters, regulators, and consultants) in Indonesia with a total of 14 informants and literature studies. Results and Discussion: The result showed that Metaverse is very useful for accountants, and IAS 38 still needs development to accommodate Metaverse with long-term investment and not trading as the main business activities. Research Implications: Six categories of accountants in this research could consider the benefit of metaverse to theirs operational and mitigate the risk of used of metaverse. In addition, Standards setters and stakeholders need to consider updating IAS 38 in order to achieve information quality about metaverse phenomenon. Originality/Value: The novelty of this research is that it proposes developing an IAS 38 regarding recognition, measurement, presentation, and disclosure to accommodate the metaverse in order to achieve faithful representation’s information quality in the metaverse.

Drivers for IPSAS Adoption: Context-Related Factors in Public Sector Innovation

ABSTRACT This study aims to characterize and contextualize the integration of accrual accounting into public sector accounting systems through International Public Sector Accounting Standards worldwide. Addressing a gap in cross-country empirical research, we explore links between accounting and sociopolitical, economic, and technological systems. Our study offers empirical evidence of IPSAS drivers, uniquely relying on public sector innovation contextual variables to identify adoption determinants. Furthermore, our research addresses a gap in the literature by employing a critical quantitative methodological approach. The results reveal that national contextual factors along with the organizational and external factors in which the public sector operates, influence IPSAS adoption.

THE INFLUENCE OF AUDIT DELAY, SIZE OF PUBLIC ACCOUNTING FIRM, AUDIT OPINION, AND MANAGEMENT CHANGE ON AUDITOR SWITCHING

This study explores the impact of audit delay, the size of public accounting firms, audit opinions, and management changes on auditor switching among companies listed on the Indonesia Stock Exchange. The research aims to identify the key factors that influence a company's decision to switch auditors. Using logistic regression analysis and secondary data from financial reports, the study introduces a unique approach by simultaneously analyzing four independent variables, which is rarely done in prior studies. The results reveal that audit delay and management changes significantly affect auditor switching, while the size of public accounting firms and audit opinions do not have a significant impact. The findings suggest that operational and managerial factors play a more critical role in auditor switching decisions compared to financial factors. Theoretically, the study supports the relevance of agency theory in explaining auditor switching, particularly in addressing conflicts of interest between management and shareholders. Practically, these results provide valuable insights for company management when deciding to switch auditors and highlight the importance for regulators to implement policies that enhance transparency and audit quality, strengthening corporate governance practices in Indonesia.

Effect Of Competency and Professional Skepticism On Audit Quality (Empirical Study at Public Accountant Office Bandung)

Abstract. The study aims to determine the effect of competency and professional skepticism on audit quality in Public Accountant Offices (KAP) in Bandung. This study uses a quantitative research method. The sample in this study consists of 35 respondents from 48 questionnaires distributed to auditors working at Public Accountant Offices (KAP) in Bandung. Data analysis in this study uses multiple linear regression models with IBM SPSS (Statistical Program for Social Science) software version 29.0. The results of this study indicate that the competency and professional skepticism variables simultaneously have a positive and significant effect on audit quality. Partially, the competency variable has a positive and significant effect on audit quality, while professional skepticism does not have a significant effect on audit quality. The Adjusted R Square value is 0.553 or 55.3%, while the remaining 44.7% is explained by other variables aside from the independent variables in this study.

Systematic review of IPSAS standards: The introduction of IPSAS in public establishments

The ultimate objective of this paper is to examine the impact of the adoption of IPSAS in Morocco on the production of accounting and financial information, in order to inform decision-making processes. IPSAS ushered in a global revolution in public accounting reforms, and Morocco is among the nations that have adopted these standards, starting their implementation several years ago. The integration of IPSAS mobilises a theoretical and conceptual framework encompassing the theories and New Public Management (NPM), as well as the theory of public value. The aim is to harmonise accounting practices with global standards, thereby enhancing the transparency, comparability and credibility of financial information. However, the implementation of IPSAS in Moroccan institutions raises a number of issues and challenges, particularly in terms of adapting systems, training staff and managing costs. To deepen our understanding of this topic, we conducted a bibliometric analysis using the VOSviewer tool. This analysis enabled us to identify influential authors, collaborative networks, and the main and emerging themes in IPSAS research. The results show that the implementation of IPSAS helps to ensure good quality and transparency in public sector financial reporting, providing better information for financial management, accountability and decision making. IPSAS, as international accounting standards specific to the public sector, aim to improve the quality of financial reporting by public entities, thereby enabling more reliable resource allocation decisions and contributing to improved financial transparency and accountability.

Navigating cybersecurity challenges: Legal implications and organizational strategies

The increasing frequency and sophistication of cybersecurity incidents—such as data breaches, ransomware attacks, and system violations—highlight significant legal and organizational challenges. Despite rising investments in cybersecurity, these incidents continue to evolve, presenting complex issues for both corporations and regulators. Traditional legal frameworks, primarily focused on financial damages, fail to address non-financial harms like emotional and psychological impacts on consumers. Studies by Teichmann and Wittmann (2022) and Kilovaty (2021) reveal gaps in current cybersecurity laws, emphasizing the need to incorporate psychological damages and enhance corporate liability standards. Research by Frank, Grenier, and Pyzoha (2021) demonstrates the increasing litigation risks for boards of directors following cybersecurity incidents. Their findings suggest that prior cyberattacks raise the likelihood of being held liable, though implementing frameworks like the American Institute of Certified Public Accountants’ (AICPA) risk management guidelines can mitigate these risks. Additionally, Eijkelenboom and Nieuwesteeg (2020) analyze the disclosure of cybersecurity information in Dutch annual reports, finding a lack of transparency despite legal requirements. Their study underscores the need for better self-regulation or potential legal mandates to improve cybersecurity reporting. Falowo et al. (2022) examine the impact of digital interconnectedness on cybersecurity risks, noting that malware and phishing attacks are prevalent. Their research highlights the importance of organizational preparedness and adherence to frameworks such as the National Institute of Standards and Technology (NIST) guidelines for effective incident response. Sen (2018) identifies ongoing technical, economic, legal, and behavioral challenges that hinder effective cybersecurity, advocating for new strategies to overcome these barriers. Overall, enhancing cybersecurity resilience requires a comprehensive approach, integrating improved legal frameworks, organizational transparency, and proactive risk management.

Digital transformation in public sector auditing: between hope and fear

ABSTRACT This paper explores the imaginaries of public sector auditors on public value creation due to digital transformation (DT). The study is based on the case of the Supreme Audit Institution (SAI) in Norway – the Office of the Auditor General (OAG). We find diverging imaginaries regarding the potential impact of DT on creating public value through enhancing public accountability that represent the gap between technological hopes and human fears regarding DT for public value creation. This gap highlights the need to properly explore the downsides of DT in the theory and practice of public sector auditing.

The Influence of APIP Capabilities in Optimizing Financial Audit Efficiency: Optimal Accountability

Abstract This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP) in optimizing the efficiency of financial audits and reducing audit findings to achieve optimal accountability. The study was conducted by collecting annual report documents from the Financial and Development Supervisory Agency (BPKP), the Audit Board of the Republic of Indonesia (BPK), and the Ministry of Home Affairs (Kemendagri). A quantitative approach was used in this study, with data analysis involving 3,252 observations from various government agencies in Indonesia. The data collected included APIP capabilities, financial audit efficiency, and the number of audit findings. The mediating variable used in this study is the follow-up on audit recommendations. The results show that APIP capabilities have a significant impact on the efficiency of financial audits. Increasing APIP capabilities has been proven to significantly enhance audit follow-ups and reduce the number of audit findings. Additionally, the variables of organizational age and geographic factors also significantly affect audit efficiency and the number of audit findings, indicating that these factors are important in achieving better financial accountability. Conversely, the size of the agency negatively affects audit follow-ups and positively affects the number of audit findings. These findings underscore the importance of enhancing APIP competencies and capabilities as a primary strategy in improving the efficiency and accountability of financial audits in the public sector. This study provides significant contributions to the development of internal supervisory policies and the improvement of financial audit quality in Indonesia, as well as encouraging efforts to enhance public sector accountability. Keyword: apip capabilities; financial audit efficiency; audit findings; accountability

Uncovering the chain of corruption: A Case Study in Bangladesh

Government officials are responsible to the people because they are paid for their services by the fund of the country which is collected from people. They got extra facilities as the government officials but people see them as the oppressors while taking public services. Their offensive behavior hurts the common people who do not have extra money paid for services. This study attempts to make the people aware, conscious, responsible, accountable, and transparent to government officials. The study titled "Uncovering the Chain of Corruption: A Case Study in Bangladesh" delves into the intricate web of corruption within Bangladesh, highlighting systemic issues and identifying key actors involved. This research adopts a mixed-methods approach, utilizing both qualitative interviews and quantitative data analysis, to provide a comprehensive examination of corruption at various levels of governance and society. Findings reveal that corruption in Bangladesh is deeply entrenched, facilitated by a nexus of political patronage, bureaucratic inefficiencies, and socio-economic disparities. The case study uncovers how corruption manifests in public procurement, law enforcement, and the judiciary, perpetuating a cycle of impunity and public mistrust which is conducted at Bangladesh Road Transport Authority in Rajshahi Zone. Furthermore, the study explores the socio-cultural dimensions that normalize corrupt practices and examines the role of international aid and non-governmental organizations in both exacerbating and combating corruption. Recommendations emphasize the need for robust legal frameworks, greater transparency, and public accountability mechanisms, alongside fostering a culture of integrity and ethical governance. This study contributes to the broader discourse on anti-corruption strategies, offering insights that are crucial for policymakers, stakeholders, and scholars aiming to address corruption in developing countries.

Leveraging Digital Transformation for Performance Management: A Case Study on E-Sakip Implementation in Government Institutions

The integration of digital transformation into government agencies' performance management has become essential in enhancing public service delivery, efficiency, and accountability. This study focuses on implementing the Electronic System for Government Agency Performance Accountability (E-SAKIP) in Indonesia as a case study of digital transformation. The research employs a qualitative approach with a case study design to explore the effectiveness, challenges, and impact of E-SAKIP on performance management. The findings indicate that E-SAKIP has significantly improved transparency and efficiency in government operations, reducing time and costs associated with performance reporting by up to 70%. However, challenges such as inadequate infrastructure, resistance to change, and insufficient training for government employees have hindered its full potential. The study underscores the need for ongoing support, including enhanced infrastructure, continuous training, and stronger leadership to ensure successful digital transformation. These insights offer valuable recommendations for further development of E-SAKIP and similar systems in other government contexts.

Accountability as a function of power relationships in public governance networks

AbstractIn public governance, power and accountability are inextricably linked. However, although an integrated exploration of these concepts could enhance our understanding of how governance operates, few studies have examined them together. Drawing on resource dependency theory, we suggest that power relationships within networks shape accountability and have a concomitant impact on the prevailing governance paradigm. Specifically, where principals possess important resources that enable them to exercise power over agents and hold them to account through hierarchical mechanisms, Traditional Public Administration approaches predominate. Where resources are diffused within elite networks in New Public Management contexts, individual actors can exercise greater power to achieve their objectives, and accountability arrangements become increasingly multidirectional and complex. Finally, if resources are shared across society as in the New Public Governance paradigm, actors generate power with each other to achieve shared goals, and accountability relationships are more horizontal with a focus on learning.