Evaluasi Penerapan Risk-Based Audit untuk Mendeteksi Ketidakpatuhan Akuntan Publik terhadap Standar Profesi dan Regulasi


  • Diky Mahendra Universitas Indonesia
  • Agung Nugroho Soedibyo Magister Akuntansi, Universitas Indonesia




public accountants supervision, risk-based audit selection, risk profiles, PPPK


This study aims to evaluate the effectiveness of implementing risk-based audit selection (RBAS) in conducting supervision of Public Accountants (CPAs) and Public Accounting Firms in Indonesia. The research object in this study is Pusat Pembinaan Profesi Keuangan (PPPK) as an authorized regulator to provide coaching and supervision of the public accounting profession. This research is motivated by the policy of redesigning the function of coaching and supervising the finance professions. One approach focuses on preparing CPAs and Public Accounting Firms risk profiles, which then become the basis for determining risk-based supervision patterns. In addition, there is an imbalance between the number of AP supervised and the number of resources owned by the regulator, so an effective supervision strategy is required through the RBAS approach. The research method used in this research is a descriptive qualitative method through semi-structured interviews, document analysis, and literature study. The results showed that in general the risk-based supervision function in PPPK was quite effective and was in line with applicable guidelines and regulations. However, in the implementation process there are still issues related to the variables used to calculate the CPAs risk level, where qualitative information is an important factor in determining the selected inspection object.


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How to Cite

Mahendra, D. ., & Soedibyo, A. N. . (2023). Evaluasi Penerapan Risk-Based Audit untuk Mendeteksi Ketidakpatuhan Akuntan Publik terhadap Standar Profesi dan Regulasi. Owner : Riset Dan Jurnal Akuntansi, 7(2). https://doi.org/10.33395/owner.v7i2.1387