<![CDATA[This study examines the impact of administrative sanctions imposed on Public Accountants (PAs) in Indonesia due to disobedience of the Auditing Standards - Standards for Public Accountants (SA-SPAP). Based on Finance Profession Supervisory Center (PPPK) inspection findings year 2023, there are 822 SA-SPAP disobedience were identified, committed by 71 public accountants across 67 Public Accounting Firms (KAPs). From these findings, 51 Public Accountants were subject to varying administrative sanctions, ranging from recommendations to license revocations. This study uses a descriptive quantitative analysis method to measure the influence of audit standard findings, understanding of accounting standards, and cost accounting on the imposed administrative sanctions. The results indicate that findings related to Audit Evidence (SA series 500) and risk assessment and response to assessed risks (SA series 300 and 400) carry the most significant weight in determining sanctions. Moreover, the lack of public accountants' competence in understanding financial accounting standards and cost accounting/management also contributes to SA-SPAP violations. This study provides insights into the minimum competencies required for public accountants and emphasizes the importance of compliance with auditing standards to avoid administrative sanctions. These findings are expected to serve as a reference for accounting graduates and the auditing profession in Indonesia to enhance audit quality and compliance to applicable standards.]]>
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