PENTINGNYA PENILAIAN ETIS DALAM PENGUNGKAPAN SKANDAL AKUNTANSI by Silfia Herlina, Erina Sudaryati

“…The method used is the Partial Least Square (PLS) with a sample of auditors working in the East Java Inspectorate and the Supreme Audit Institution of Indonesia. This study shows that an individual's process of carrying out ethical judgments will have an impact on every action taken so that it is more sensitive to uncovering the deviations from the various cases. …”
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Study on the Financing of the External Public Audit in Romania by Cristina-Petrina Trincu-Drăgușin, Silviu-Valentin Cârstina

“…The first dimension regards the research of the external public audit funding procedure in our country, while the second one focuses on the analysis of trends in financing this activity, based on the data available concerning the annual budgets of the Romanian supreme audit institution. The research horizon is delimited by the period 2015-2019. …”
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Assessment of Adequate Use of Public Funds and Ensuring Institutional Performance by Adriana Alina Spatariu

“…In this paper I intend to present the Supreme Audit Institution’s involvement efforts, through specific mechanisms, for the proper use of public resources at the level of public administration entities. …”
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A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability by Ogochukwu Nzewi, Prosper Musokeru

“…In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. …”
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The multiple faces of governance in education funding: relations between TCU and OECD by Valdoir Pedro Wathier, Ranilce Guimarães-Iosif

“…This article discusses the relationship between the Brazilian Supreme Audit Institution (TCU) and the Organization for Economic Co-operation and Development (OECD) from the perspective of governance networks. …”
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Influence of experience and professional skepticism on audit judgement of government external auditors by Sumartono Sumartono, Yana Ermawati, Tania Meliana Rorong

“…Purposive sampling was employed to select auditors who worked at the Supreme Audit Institution (BPK-RI) of Papua Province. The data were collected using a set of a questionnaire consisting of 30 items measured on a Likert scale, distributed directly and via Google Forms. …”
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COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES by Yuliia Slobodianyk, Svitlana Shymon, Volodymyr Adam

“…The aim of the research is to consider the current state and prospects of introducing the public compliance auditing into the practice of the Supreme Audit Institution in Ukraine. Design/ methodology/approach. …”
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The Impact of Covid-19 on the State Audit in the Republic of North Macedonia - Lessons from the Crisis by Ivan DIONISIJEV, Zorica BOZHINOVSKA LAZAREVSKA

“…The activities related to the state audit in the Republic of North Macedonia are performed by the State Audit Office (SAO), as the Supreme Audit Institution. This paper attempts to investigate the impact of the COVID-19 pandemic on the state audit in the Republic of North Macedonia, through the state auditors' perception of the COVID-19 pandemic impact on the dynamics and the scope of SAO activities, with a special focus on ethical dilemmas and expectations for the post-covid period and what have the state auditors specifically learned from the crisis. …”
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PERSEPSI PENGGUNA LAPORAN KEUANGAN ATAS FAKTOR�FAKTOR YANG MEMPENGARUHI INDEPENDENSI PENAMPILAN AUDITOR BPK by , Geger Adelia, , Prof. Dr. Abdul Halim, M.B.A.

“…This study aims to examine the influence of personal relationships, frequency of audits, auditor income and facilities provided by auditee on independence in appearance of the Supreme Audit Institution (BPK) Auditors in terms of user of local government financial statements perception and the differences of perception between users of local government financial statements in Semarang. …”

PENGARUH PENALARAN MORAL DAN INTENSITAS MORAL TERHADAP SKEPTISME PROFESIONAL AUDITOR PEMERINTAH by , Supeni Anggraeni Mapuasari, , Prof. Bambang Riyanto LS., MBA., Ph.D.

“…The respondents of this research are auditors of Indonesian Supreme Audit Institution (SAI). Questionnaries were spread of in the SAI training institution. …”

The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results by Diana Bachtijeva

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Reviving the Broad Guidelines of State Policy (GBHN) as the Product of People’s Consultative Assembly (MPR) in the Presidential Government System in Indonesia by Yusdiyanto Yusdiyanto

“…Like in the legislative field there are People’s Consultative Assembly (MPR), House of Representatives (DPR) and Regional Representative Board (DPD); in the executive field there are Presidents and Vice Presidents elected by the people; in the judicial sector there are the Supreme Court, the Constitutional Court and the Judicial Commission; in the field of financial supervision there is a Indonesian Supreme Audit Institution (BPK). Changes in the position, function and authority of the MPR have implications for the emergence of the National Development Planning System and the National Long-Term Development Plan which became the authority of the elected President. …”
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The Determination of State Budget Governance of Indonesian Public Higher Education Institutions Post COVID-19 Pandemic by Muhammad Alfarizi

“…Technology does not support it, but it impacts the public in tracing information on Higher Education budget management according to the mandate of various parties, including the Indonesian Supreme Audit Institution. …”
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UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH by Ronald Tehupuring

“…As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. …”
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The role of budget decision making in mediating trust, social ties, cultural context and local government performance by Indudewi, Dian, Rahmawati, Rahmawati, Probohudono, Agung Nur, Muthmainah, Muthmainah

“…An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses, especially controlling budget execution. …”
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Preliminary insights: Isomorphism and effectiveness of performance auditing issues follow-up by Umor, Sarimah, Zakaria, Zarina, Sulaiman, Nor Adwa, Kutty, Rasheed Mohamed

“…Performance auditing as one of the activity that the Supreme Audit Institution (SAI) uses to assure economy, efficient and effective use of public funds. …”

Consequences of (un)regulated party funding in South Africa between 1994 and 2017 by Kealeboga J. Maphunye, Kgobalale N. Motubatse

“…The authors contend that officially recognised parties should be audited by a Supreme Audit Institution (the Auditor General South Africa, locally) prior to tabling their annual reports in Parliament. …”
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Determinants of audit quality: Role of time budget pressure by Khoirul Aswar, Fahmi Givari Akbar, Meilda Wiguna, Eka Hariyani

“…Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. …”
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DISKURSUS KEWENANGAN AUDIT BPK TERHADAP KEUANGAN BUMN (PERSEROAN) PASCA PUTUSAN MK NOMOR 62/PUU-XI/2013 by Merdiansa Hamsa Paputungan

“…Abstract Constitutional Court Decision Number: 62 / PUU-XI / 2013, confirmed the duties and authority of the Indonesian Supreme Audit Institution (BPK) in examining the management and financial responsibilities of all that elements, including the state finance of company that separated on country / region as stated in Law No. 17 Year 2003 on State Finance. …”
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Penentuan Prioritas Pilot Project Implementasi Sistem e-Audit dengan Pendekatan Analytical Hierarchy Process (Studi Kasus Pada BPK RI) by , Catur Setiawan, , Dr.Eng. Silmi Fauziati, S.T., M.T.

“…Due to limited resources, the pilot implementation of e-Audit system in the Indonesian Supreme Audit Institution (BPK) is currently using the pilot project method. …”