Abstrak
This study aims to evaluate the application of the materiality concept by auditors at the Indonesian Supreme Audit Agency (BPK RI) in the planning, implementation, and reporting stages of government financial statement audits. Materiality is a threshold used to determine whether misstatements in financial statements can influence the economic decisions of report users. The BPK RI uses standards stipulated in the State Financial Audit Standards (SPKN) and the Technical Instructions for Audits, which adopt international standards (ISSAI). Determining materiality at the BPK generally involves three main components: Planning Materiality, Implementation Materiality (Tolerable Misstatement), and the Posting Threshold. The analysis shows that materiality considerations at the BPK are not only quantitative but also qualitative, given the characteristics of public sector entities that place a strong emphasis on compliance with laws and regulations and public accountability. Misstatements that are small in value but have legal or political impact can be considered material in a BPK audit.
Referensi
Alamsyah, A. W., Herawaty, V., & Oktaviani, A. A. (2024). Penetapan materialitas atas laporan keuangan tahun anggaran 2023 pada lembaga tinggi XYZ oleh Badan Pemeriksa Keuangan RI. In Proceeding Auditing and Accounting Conference (pp. 1–13).
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and assurance services (6th ed.). Pearson.
Auditing and Assurance Standards Board. (2023). ASA 320 materiality in planning and performing an audit. https://www.auasb.gov.au
Badan Pemeriksa Keuangan Republik Indonesia. (2017). Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 1 Tahun 2017.
Badan Pemeriksa Keuangan Republik Indonesia. (2025). Ikhtisar hasil pemeriksaan semester I 2025 (Vol. 1, Issue 1, pp. 1–288).
INTOSAI Professional Standards Committee. (2025). Materiality in planning and performing an audit. http://www.intosai.org
Judijanto, L., Siska, Y. E., Sudarmanto, E., & Maulina, E. (2024). Analisis pengaruh independensi auditor, kualitas audit, dan transparansi informasi terhadap kepatuhan pelaporan keuangan perusahaan asuransi. Jurnal Akuntansi dan Keuangan West Science, 3(1). https://wnj.westscience-press.com/index.php/jakws
Masnia, & Haliah, N. (2024). Implementation of public sector accounting in a government agency. Journal of Advances in Accounting, Economics, and Management, 2(2). https://economics.pubmedia.id/index.php/aaem
Ridwan, R., Wulandari, L., Nugroho, T. C., Budiana, S., Malik, R. A., Hartinah, S., Reskiyawati, S. N., Nashiruddin, A., Haryani, H., Hendrawan, A., Warseno, Saffanah, N., Husni, M., Surachman, A. E., Syachbrani, W., Fadli, S., Setiawan, R., Yusuf, Z., Siahaan, M., & Lisnawati, L. (2025). Akuntansi sektor publik: Teori dan praktik.
Rustam, A. R., Satyawan, M. D., & Widiastutik, R. N. (2023). Auditor readiness in preparing extended external reporting (in accordance with ISAE 3000 revised). Journal of Auditing, Finance, and Forensic Accounting, 11(2), 141–156. https://doi.org/10.21107/jaffa.v11i2.22278
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
Hak Cipta (c) 2025 Syakirah Azzahra, Emi Dewi Putri Munthe, Dito Aditia Darma Nst