AccountingMaps
Country profile

Indonesia

8 entries from 8 of our maps, in one place. Open a map to see Indonesia beside the rest of the world.

Audit Oversight Bodies

Public audit-oversight bodies (POBs) and IFIAR membership by country

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IFIAR member

Directorate of Financial Professions Development and Supervision (PPPK) – Ministry of Finance

PAO: Indonesian Institute of Certified Public Accountants (IAPI) · ~2000 registered audit firms · ~25000 registered auditors · IFIAR member. PPPK/MoF oversees statutory auditors. IAPI handles QA reviews subject to MoF oversight

pppk.kemenkeu.go.id ↗

Sustainability Framework Adoption

Sustainability-reporting standards adopted by country (ESRS, ISSB, GRI, TCFD)

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IFRS SDS (ISSB)

IFRS SDS

Listed companies and financial institutions (scope TBD) · TBD · ISSB jurisdiction announced intention

Professional Accountancy Organisations

Accountancy bodies (PAOs) and their IFAC membership, by country

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Company Registry Portals

Where company financial statements are filed and published, by country

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PIEs only

AHU Online – Ministry of Law and Human Rights / IDX Financial Statements and Annual Reports

All PT (Perseroan Terbatas) companies; listed companies and financial institutions also via OJK · OJK (https://www.ojk.go.id/) publishes listed/regulated entity financials; AHU for registration

idx.co.id ↗

Accountant & Auditor Salaries

Gross annual pay of accountants and external auditors, in US dollars (2026)

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Under $2,500

Accountant: $1,732 a year

  • Accountant: $1,732 a year (modelled estimate)
  • External auditor: $2,387 a year (modelled estimate)
  • Average for all jobs: $2,340 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

wage.is ↗

Country Challenges

The main challenge for accounting and audit in each country, from public evidence (2026)

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Skills & workforce

Talent shortage

  • Evidence: Historical evidence — an older finding; it may no longer hold
  • Scope: Accounting and audit

Interviews with public accounting firms identify difficulty recruiting sufficient staff with appropriate practical competence.

Source: The Supply Shortage of Accounting Graduates in Indonesia: The Public Accounting Firms Perspective | KnE Social Sciences (academic research)

knepublishing.com ↗

Annual Report Awards

National & global awards for the best annual reports and corporate reporting

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National

Annual Report Awards (ARA)

Indonesian capital market/governance stakeholders including IDX/OJK-related ecosystem · Annual report; good corporate governance disclosures · Indonesian companies, including listed and public-interest/state-related categories depending on year

ojk.go.id ↗

GDP per Capita

GDP per capita (current US$), 2025 — World Bank Open Data

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Upper-middle · $4,516–14,005

$5,060

GDP per capita (current US$), 2025 · Upper-middle · $4,516–14,005

data.worldbank.org ↗

Business opportunities

No live listings in Indonesia right now.

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Not on these maps yet: Accounting News, Accounting History.

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