GDL

The Effect of Analytics Procedures and Audit Risk Comprehension toward Audit Program Development by BPKP Auditor (Case Study at West Java BPKP Representative Office)

Tugas Akhir, 013 / 2013 / AMP
Undergraduate Theses from JBPTPPOLBAN / 2018-09-03 15:06:00
Oleh : Gendra Maulana - 095134013 (gendra_maulana@yahoo.com)
Dibuat : 2017-03-15, dengan 4 file

Keyword : Prosedur Analitis, Pemahaman Risiko Audit, Pengembangan Program Audit
Subjek : Analytical Procedures, Audit Risk Comprehension, Audit Program Comprehension

Penelitian ini bertujuan untuk menjelaskan pengaruh prosedur analitis dan pemahaman risiko audit terhadap pengembangan program audit oleh auditor BPKP (Badan Pengawasan Keuangan dan Pembangunan). Latar belakang penelitian ini berasal dari kesalahan audit yang dilakukan oleh auditor BPKP di Makassar sehingga menghambat sidang peradilan kasus korupsi. Penelitian ini menggunakan metode deskriptif analitis dan untuk menguji hipotesis digunakan analisis regresi berganda. Sampel yang diambil adalah 60 orang PFA (Pejabat Fungsional Auditor) Perwakilan BPKP Provinsi Jawa Barat khususnya untuk bidang Investigatif, Akuntan Negara (AN) dan Instansi Pemerintah Pusat (IPP). Hasil penelitian ini adalah (1) Prosedur analitis berpengaruh positif terhadap pengembangan program audit oleh auditor BPKP, dengan kata lain semakin baik prosedur analitis dilakukan, semakin baik pula pengembangan program audit; (2) Pemahaman risiko audit berpengaruh positif terhadap pengembangan program audit oleh auditor BPKP, dengan kata lain semakin baik pemahaman mengenai risiko audit, semakin baik pula pengembangan program audit; (3) Prosedur analitis dan pemahaman risiko audit secara simultan memiliki pengaruh positif terhadap pengembangan program audit yang dilakukan oleh auditor BPKP, dengan kata lain semakin baik prosedur analitis dan pemahaman auditor mengenai risiko audit, semakin baik pula pengembangan program audit. Kata Kunci: Prosedur Analitis, Pemahaman Risiko Audit, Pengembangan Program Audit.

Deskripsi Alternatif :

The purpose of this research was to explain the effect of analytical procedure and audit risk comprehension toward audit program development by auditors of BPKP. The background of this research was an audit failure by BPKP auditor in Makassar that hampered the court session. This research used descriptive analysis method and multiple regression analysis to test the hypotheses. Sample that used in this research were 60 functionary official auditors of BPKP representation of West Java Province especially in Investigation Sector, National Accounting Sector and Central Government Authority Sector. The result of this research were (1) Analytical procedure has a positive effect toward audit program development by auditors of BPKP, that's mean when analytical procedure was good, the development of audit program would be good too; (2) Audit risk comprehension has a positive effect toward audit program development by auditors of BPKP, that's mean when auditors comprehension about audit risk is good, the development of audit program would be good too; (3) analytical procedure and audit risk comprehension simultaneously has a positive effect toward audit program development by auditors of BPKP, that's mean when analytical procedure and audit risk comprehension are good, the audit program development would be good too. Key Words: Analytical Procedures, Audit Risk Comprehension, Audit Program Comprehension.

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