Kompetensi dan Kepatuhan Standar Audit: Faktor Penentu Sanksi Administratif Akuntan Publik dari Pusat Pembinaan Profesi Keuangan
DOI:
https://doi.org/10.32493/JABI.v8i1.y2025.p45-60Keywords:
Audit Standard Compensation; Audit Standards Compliance; Administrative Sanctions; Public AccountantAbstract
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.
References
Cisadani, S. F., & Wijaya, A. (2022). Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung. Owner, 6(4), 3424–3432. https://doi.org/10.33395/owner.v6i4.1143
Diny, Maya Nur Izzati, M. (2020). Kualitas Audit: Faktor Auditor Dan Auditee. JAF- Journal of Accounting and Finance, 4(2), 64. https://doi.org/10.25124/jaf.v4i2.3292
Fachmi, A. H. N., & Utami, D. S. M. (2017). Etika Profesi Akuntan Dan Permasalahan Audit Studi Kasus Skandal Tesco Dan KAP PwC. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 2017(September 2014), 189–195.
Fahmi Dj, A., Afrizal, A., & Wahyudi, I. (2021). Pengaruh Sikap, Norma Subjektif, Persepsi Kontrol, Dan Komitmen Organisasi Terhadap Whistleblowing Behavior Dengan Intention Whistleblowing Sebagai Variabel Moderasi (Studi Pada Aparatur Sipil Negara Di Inspektorat Dan Bpkp Perwakilan Jambi). Jurnal Akuntansi & Keuangan Unja, 6(4), 243–252. https://doi.org/10.22437/jaku.v6i4.16366
IAPI. (2021). Standar Profesional Akuntan Publik. Iapi.or.Id. https://iapi.or.id/standar-profesional-akuntan-publik/
Irma Retno Dewi, & Tri Ratnawati. (2024). Pengaruh Integritas, Etika Profesi, Kepatuhan Standar Audit terhadap Remote Audit dan Kualitas Audit Pada Auditor di Kantor Akuntan Publik Surabaya. EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 11(2), 1204–1217. https://doi.org/10.30640/ekonomika45.v11i2.3106
Lukman, H., & Juniati, C. (2017). Faktor Yang Pengaruhi Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Pts Wasta Dengan Pendekatan Reasoned Action Model. Jurnal Akuntansi, 20(2), 202. https://doi.org/10.24912/ja.v20i2.54
Mauludy, M. I. A., Hikmah, E. L., & Putri, C. N. P. (2017). Analisis kasus pelanggaran Standar Profesional Akuntan Publik oleh KAP Winata. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Bisnis, 2017(1994), 196–201.
Miharja, K., Alifah, D. E., & Dewi, T. S. (2024). Dampak Penerapan Standar Audit Baru Terhadap Kualitas Audit Di Indonesia. Jurnal Manajemen Dan Akuntansi, 1(4), 13–18. https://doi.org/10.62017/wanargi
Peraturan Pemerintah Nomor 20 Tahun 2015 tentang Praktik Akuntan Publik. (2015). In Sekretariat Negara. https://peraturan.bpk.go.id/Details/5584/pp-no-20-tahun-2015
Triani, N. N. A., Hidayat, W., & Ardianto, A. (2020). Akuntabilitas Akuntan Publik Dalam Memenuhi Kualitas Audit. Jurnal Akuntansi Multiparadigma, 11(1), 208–226. https://doi.org/10.21776/ub.jamal.2020.11.1.13
Undang Undang Nomor 5 Tahun 2011 Tentang Akuntan Publik. (2011).
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Tangguh Sang Putro, Lidya Primta Surbakti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
