Article Per Year (5 Year)
p-Index From 2020 - 2025
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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi International Journal of Management, Economic and Accounting
Sundari Apriliani
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science

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THE ROLE OF SUPREME AUDIT INSTITUTIONS IN ENSURING PUBLIC SECTOR ACCOUNTABILITY Dito Aditia Darma Nst; Sundari Apriliani; Sabar Jaya Mendrofa
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i9.12737

Abstract

The role of Supreme Audit Institutions (SAIs) is critical in ensuring accountability in the public sector. This article explores how SAIs contribute to enhancing transparency, effectiveness, and efficiency in public financial management, and how audit results function as tools for public oversight. Using literature review and comparative analysis of audit practices across countries, the study highlights the importance of independence, institutional capacity, and auditor integrity as key factors in SAI effectiveness. Findings indicate that strong SAIs can mitigate budget misuse, strengthen public trust, and promote public sector governance reforms. The article recommends strengthening legal frameworks and enhancing collaboration between SAIs and parliaments to optimize oversight functions. Keywords: Supreme Audit Institutions, public accountability, public sector, financial audit, governance
The Role Of The Accounting Profession On The Credibility Of Financial Information Renny Maisyarah; Dito Aditia Darma Nst; Novi Faurini; Sundari Apriliani; Riza Milianda Kasa; Arwin; Muhammad Irza Aryasta; Fadhlan Fachri
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.334

Abstract

This study aims to analyze the role of the accounting profession in improving the credibility of financial information. In an increasingly complex and evolving business context, the credibility of financial statements is essential to ensure the trust of investors, stakeholders, and regulators. This study uses a mix methods approach, which is a combination of quantitative methods through surveys and qualitative methods through in-depth interviews and case studies of financial statements from five companies listed on the Indonesian stock exchange during the 2018–2023 period. The results of the study show that the professional competence of accountants, professional ethics, and external audits have a significant influence on the credibility of financial statements. As many as 72% of respondents consider that accountants who have professional certifications, such as CPA or CA, can improve the quality of financial reports. In addition, external audits by big firms (Big Four) and the implementation of strict professional ethics have also been proven to increase the transparency and accuracy of financial statements. Analysis of case studies reveals that companies that implement good accounting standards and involve independent auditors obtain "No Modification" audit opinions, which signifies high credibility. On the other hand, companies that do not meet accounting standards well often receive modified audit opinions. These findings show that the credibility of financial information is highly dependent on the expertise of accountants and the independence of auditors, as well as the importance of adhering to the principles of professional ethics in preparing transparent and trustworthy financial statements. This study provides recommendations for companies to improve the competence of their accountants and ensure the independence of external auditors in order to strengthen the credibility of financial statements.
Co-Authors Arwin Dito Aditia Darma Nasution Fadhlan Fachri Maisyarah, Renny Muhammad Irza Aryasta Novi Faurini Riza Milianda Kasa Sabar Jaya Mendrofa