The Role Of IPSAS In Controlling Corruption Of Emerging Country : Study In Indonesia

Andi Nur Sakinah; Haliah Haliah; Andi Kusumawati

doi:10.62951/ijecm.v1i4.257

Authors

Andi Nur Sakinah Universitas Hasanuddin
Haliah Haliah Universitas Hasanuddin
Andi Kusumawati Universitas Hasanuddin

DOI:

https://doi.org/10.62951/ijecm.v1i4.257

Keywords:

IPSAS, Corruption, Emerging country, Indonesia

Abstract

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

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