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\u0648\u0627\u0644\u0623\u0633\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>BPK RI. (2024). Summary of Semester Audit Results I Year 2024 (Ikhtisar Hasil Pemeriksaan Semester, IHPS I Tahun 2024). Retrieved from https:\/\/ <a href=\"http:\/\/www.bpk.go.id\/ihps\">www.bpk.go.id\/ihps<\/a>&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. (2024). \u0645\u0644\u062e\u0635 \u0646\u062a\u0627\u0626\u062c \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0623\u0648\u0644 \u0644\u0639\u0627\u0645 2024 (IHPS I Tahun 2024). \u0623\u064f\u062e\u0650\u0630\u064e \u0645\u0646 https:\/\/ www.bpk.go.id\/ihps&nbsp;<\/li>\n\n\n\n<li>DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183\u2013199. <a href=\"https:\/\/doi.org\/10.1016\/0165-4101(81)90002-1\">https:\/\/doi.org\/10.1016\/0165-4101(81)90002-1<\/a><\/li>\n\n\n\n<li>Hay, D. C., &amp; Cordery, C. J. (2018). The value of public sector audit: Literature and history. Accounting and Business Research, 48(5), 514\u2013530. <a href=\"https:\/\/doi.org\/10.1080\/00014788.2018.1470153\">https:\/\/doi.org\/10.1080\/00014788.2018.1470153<\/a><\/li>\n\n\n\n<li>Indra, I., Iskak, J., &amp; Khaq, A. (2022). Enhancing the Role of the Audit Board of the Republic of Indonesia in Fraud Detection. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 8(2), 131\u2013143. <a href=\"https:\/\/doi.org\/10.28986\/jtaken.v8i2.935\">https:\/\/doi.org\/10.28986\/jtaken.v8i2.935<\/a><\/li>\n\n\n\n<li>INTOSAI. (1977). The Lima Declaration of Guidelines on Auditing Precepts. International Organization of Supreme Audit Institutions<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (1977). <em>\u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 \u062d\u0648\u0644 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629\u060c \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/em><\/li>\n\n\n\n<li>INTOSAI. (2019). Mexico Declaration on SAI Independence (INTOSAI-P 10). International Organization of Supreme Audit Institutions.<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). <em>\u0625\u0639\u0644\u0627\u0646 \u0645\u0643\u0633\u064a\u0643\u0648 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 10).<\/em> <em>\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/em><\/li>\n\n\n\n<li>Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., &amp; Velury, U. K. (2013). Audit quality: Insights from the academic literature. The Accounting Review, 88(4), 931\u2013965. <a href=\"https:\/\/doi.org\/10.2308\/accr-50438\">https:\/\/doi.org\/10.2308\/accr-50438<\/a>&nbsp;<\/li>\n\n\n\n<li>Toma, S. (2017). The role of Supreme Audit Institutions in fighting corruption. Acta Universitatis Danubius. \u0152conomica, 13(3), 181\u2013193.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0644\u064a\u0633\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u062c\u0631\u0651\u062f \u0645\u0628\u062f\u0623 \u0646\u0638\u0631\u064a \u0641\u064a \u062d\u0648\u0643\u0645\u0629 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0628\u0644 \u0647\u064a \u0634\u0631\u0637 \u0645\u0637\u0644\u0642 \u0644\u062a\u062d\u0642\u064a\u0642 \u0645\u0633\u0627\u0621\u0644\u0629 \u0639\u0627\u0645\u0629 \u062c\u062f\u064a\u0631\u0629 \u0628\u0627\u0644\u062b\u0651\u0642\u0629. \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a \u0627\u0644\u0631\u0643\u064a\u0632\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 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\u0644\u0644\u062f\u0648\u0644\u0629.<\/p>\n","protected":false},"author":406,"featured_media":38501,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[1416,1585,1613,1366,1396,1455],"country":[2852],"region":[880],"section":[1749],"coauthors":[4400,4401,4402],"class_list":["post-38507","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","content-tags-1613","content-tags-1366","content-tags-1396","content-tags-1455","country-indonesia-ar","region-asosai-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 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