Audit Quality Shows the Capability of Auditors in Detecting Corruption: A Study of BPK Auditors of the Republic of Indonesia

Rahima Br. Purba, Erlina, Haryono Umar, Iskandar Muda

2019

Abstract

Reflected in the Standar Pemeriksaan Keuangan Negara, auditors of the Badan Pemeriksa Keuangan have the freedom and independence in planning, implementing, reporting, and monitoring the follow-up of audit results. The ability to detect corruption is very necessary for each BPK RI auditor because if an auditor has conducted an audit properly then they also cannot provide the right audit results. This study provides results that the Auditor who conducts the audit in accordance with applicable regulations (audit quality) can demonstrate the ability of auditors to detect corruption.

Paper Citation

in Harvard Style

Purba R., Erlina., Umar H. and Muda I. (2019). Audit Quality Shows the Capability of Auditors in Detecting Corruption: A Study of BPK Auditors of the Republic of Indonesia. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 466-472. DOI: 10.5220/0009216304660472

in Bibtex Style

@conference{ebic19,
author={Rahima Br. Purba and Erlina and Haryono Umar and Iskandar Muda},
title={Audit Quality Shows the Capability of Auditors in Detecting Corruption: A Study of BPK Auditors of the Republic of Indonesia},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={466-472},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009216304660472},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - Audit Quality Shows the Capability of Auditors in Detecting Corruption: A Study of BPK Auditors of the Republic of Indonesia
SN - 978-989-758-498-5
AU - Purba R.
AU - Erlina.
AU - Umar H.
AU - Muda I.
PY - 2019
SP - 466
EP - 472
DO - 10.5220/0009216304660472