How do public sector auditors perceive the concept and practice of auditor Independence? Evidence from Indonesia. Issue 2 (3rd April 2023)

• Record Type: Journal Article
• Authors: Rizki, Ahmad; Turner, Mark
• Is Part Of: Asia Pacific journal of public administration. Volume 45:Issue 2(2023)
• Page Start: 199
• Page End: 216
• Publication Date: 2023-04-03
• Subjects: Auditor independence -- auditor perceptions of independence -- public sector auditing -- Indonesia government -- supreme audit institution -- bureaucratic reform -- BPK Indonesia; Public administration -- Pacific Area -- Periodicals; Public administration -- Periodicals; Pacific Area -- Politics and government -- Periodicals; Periodicals; 351
• DOI: 10.1080/23276665.2022.2110910
• Languages: English
• ISSNs: 2327-6665

Abstract

ABSTRACT: Independence is widely regarded as one of the key principles of effective auditing. This article explores the understanding of the nature of auditor independence at the level of practice in the public sector using the case study of Indonesia's Supreme Audit Institution ( Badan Pemeriksa Keuangan-Republik Indonesia – BPK-RI). The research uses a case study methodology involving in-depth interviews with a stratified sample comprised of four groups of BPK-RI auditors. The results confirm that independence is perceived by all respondents as a fundamental auditor value. Independence was found to be a multifaceted concept which was perceived by respondents to have personal, professional and organisational aspects. However, depending on one's location in the organisational hierarchy there are different emphases about the relative importance of the different aspects of auditor independence.