A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83
Background. The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. State finance auditor will make audit judgement for audit opinion based on all material of financial statement, not only in quantitative but also qualitative manner of significance financial information as part of public accountability. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity. Auditor subjectivity is difficult to be avoided during the audit process and may play a role in the audit judgement and final audit opinion.Objective. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology.Methods. Our study analyzed audit judgement with interpretive process hermeneutic and phenomenology perspective.Results. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion.Conclusion. Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.Key words : Audit Opinion, Public Accountability, Audit Judgement, Hermeneutic Phenomenology.
This paper provides an overview of the use of staffing assignments for the audit planning of non-profits and public institutions. This is a qualitative case study which results show that audit preparation has not been adequate because of the utilization and dissemination of non-optimal information. So, we propose to optimize audit assignments by using extant data and quality information owned by the work unit.
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