000			01524nam a22001577a 4500
999			_c523370 _d523370
008			230811b ||||| |||| 00| 0 eng d
100			_aRizki, Ahmad and Turner, Mark _942993
245			_aHow do public sector auditors perceive the concept and practice of auditor independence? Evidence from Indonesia
260			_aAsia Pacific Journal of Public Administration
300			_a41(2), Jun, 2023: p.199-216
520			_athe 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. – Reproduced
650			_aAuditor independence, Auditor perceptions of independence, Public sector auditing, Indonesia government, Supreme audit institution, Bureaucratic reform, BPK Indonesia. _939793
773			_aAsia Pacific Journal of Public Administration
906			_aAUDIT
942			_cAR