Evaluation of the Examination of Public Appraisers and Public Appraisal Service Offices at the Center for Financial Profession Development

Authors

  • Ganda Tua Hasiholan Marbun Faculty of Economics and Business, Universitas Indonesia, Indonesia
  • Fitriany Faculty of Economics and Business, Universitas Indonesia, Indonesia

DOI:

https://doi.org/10.24843/EJA.2024.v34.i12.p05

Keywords:

Examination, Public Appraiser, Public Appraisal Service Office, Center for Development of Financial Profession

Abstract

The study aims to evaluate the implementation of the examination of Public
Appraisers (PP) and Public Appraisal Service Offices (KJPP) by the Financial
Profession Development Center (PPPK) based on factors of top management
support, human resources, and Examination Guidelines. The background of the
study was the increase in the number of examination findings and complaints
against PP and KJPP which showed non-compliance of PP and KJPP with laws
and regulations, codes of ethics, and professional standards, so that it could give
rise to legal cases. The method in the study used a descriptive qualitative
approach through a case study of an evaluation model of data on PPPK and
interviews with PPPK employees including the examination team (members,
chairs, and coordinators). The results of the study showed that the
implementation of the examination of PP and KJPP at PPPK had been carried
out based on risk and in accordance with regulations and Examination
Guidelines. 

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Published

18-10-2026

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Section

Articles

How to Cite

Evaluation of the Examination of Public Appraisers and Public Appraisal Service Offices at the Center for Financial Profession Development . (2026). E-Jurnal Akuntansi, 34(12). https://doi.org/10.24843/EJA.2024.v34.i12.p05