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All Journal Jurnal Publikasi Ekonomi dan Akuntansi
Fadhil, Naufan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Audit Publik Dalam Meningkatkan Akuntabilitas Pengelola Keuangan Pemerintah: Suatu Tinjauan Literartur Fadhil, Naufan; Prasetya Nugrahanti, Trinandari
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6793

Abstract

The accountable management of public sector finances is one of the key elements in realizing the principles of good governance. Public auditing serves as a supervisory mechanism aimed at assessing compliance, fairness, and performance in the management of a country’s public finances. This study aims to analyze the role of public auditing in promoting accountability in public sector financial management.The research employs a descriptive qualitative approach through a literature review by collecting sources from academic journals, official documents related to public auditing, and relevant laws and regulations concerning financial accountability and public auditing. The study examines how public auditing contributes to accountability in financial management. The results indicate that public sector auditing plays a significant role in enhancing transparency, improving the quality of financial reporting, increasing the efficiency and effectiveness of government financial management, and strengthening oversight of government programs. Therefore, public auditing does not merely function as an inspection instrument, but also as a mechanism for strengthening accountability and as a crucial factor in increasing public trust in public sector finances.
Pengaruh Kompetensi Auditor Independensi Auditor Dan Etika Profesi Terhadap Laporan Audit: Sebuah Literatur Review Fadhil, Naufan; Kuntadi, Cris
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6794

Abstract

An audit report plays an important role as a means of professional coordination between auditors and stakeholders in assessing an entity’s financial statements. The validity of the information contained in the audit report contributes to building trust among investors, creditors, regulators, and other parties who have the authority to make economic decisions. Therefore, the audit report cannot be separated from the competence of the auditor who prepares it.The purpose of this article is to theoretically analyze the influence of auditor competence, auditor independence, and professional ethics on audit quality through a literature review study. The results of this study indicate that, in general, competence, independence, and professional ethics are interrelated and constitute important factors in producing independent and accurate audit reports. Consistent application of Auditor Competence, Auditor Independence, and Professional Ethics is expected to improve the quality of audit reports and enhance the confidence of stakeholders in the financial information presented.
Co-Authors Cris Kuntadi Prasetya Nugrahanti, Trinandari