BAGAIMANA MENGOPTIMALKAN KUALITAS PROBITY AUDIT?

Muh Syahru Ramadhan, Chairul Adhim

Abstract


Abstrak – Bagaimana Mengoptimalkan Kualitas Probity Audit?

Tujuan Utama – Penelitian ini berupaya mengidentifikasi strategi yang dapat diupayakan oleh pemerintah daerah untuk menghasilkan probity audit yang lebih berkualitas.

Metode – Penelitian ini menggunakan pengujian regresi linier berganda. Sampel penelitian ini adalah auditor internal pemerintah daerah Kabupaten Dompu.

Temuan – Penelitian ini menemukan kualitas probity audit dapat ditingkatkan oleh pemerintah daerah dengan berbagai strategi. Pada sisi lainnya, probity audit terbukti secara empiris mampu mendeteksi maupun mencegah terjadinya kecurangan dalam alur pengadaan barang dan jasa. Teori stewardship menjadi relevan dalam temuan ini.

Implikasi Teori dan Kebijakan – Inspektorat harus mengoptimalkan kualitas probity audit. Berbagai upaya dapat dilakukan, seperti meningkatkan kompetensi auditor dan memaksimalkan fasilitas untuk mendukung implementasi sistem pengendalian internal.

Kebaruan Penelitian – Penelitian ini menguji aspek internal dan eksternal agar kualitas probity audit menjadi lebih optimal.

 

Abstract – How to Optimize the Quality of Probity Audit?

Main Purpose – This study seeks to identify strategies that local governments can strive to produce more qualified audit probity.

Method – This research uses multiple linear regression testing. The sample of this study is the internal auditor of the Dompu Regency.

Main Findings – This study found that local governments can improve the quality of audit integrity with a variety of strategies. On the other hand, a probity audit is empirically proven to detect and prevent fraud in the flow of procurement of goods and services. Stewardship theory becomes relevant in these findings.

Theory and Practical Implications – The Inspectorate should optimize the quality of audit probity. Various efforts can be made, such as improving the competence of auditors and maximizing facilities to support the implementation of internal control systems.

Novelty – This research examines internal and external aspects so that the quality of audit probity becomes more optimal.


Keywords


kompetensi auditor; probity audit; sistem pengendalian internal; tekanan anggaran

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.3.36

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