Pemetaan Materialitas: Evaluasi Praktik Kantor Akuntan Publik

Abstract

This research aims to evaluate the practice of public accounting firms in materiality mapping, namely the process of identifying and determining aspects that are economically, environmentally and socially significant for an entity. Using qualitative analysis methods, this research explores the approaches and procedures applied by public accounting firms in Indonesia in preparing materiality. The findings from this research provide important insights related to sustainable accounting practices at the professional level.