AUDITOR INTERNAL SEBAGAI “DOKTER” FRAUD DI PEMERINTAH DAERAH

Nur Gamar, Ali Djamhuri

Abstract


Abstrak: Auditor Internal sebagai “Dokter” Fraud di Pemerintah Daerah. Penelitian ini bertujuan memahami peran auditor internal pemerintah daerah dalam upaya meminimalisir fraud. Metode riset yang digunakan adalah etnometodologi pada lingkungan pemerintah kabupaten Songulara. Melalui 9 (sembilan) orang pengawas/auditor sebagai informan kunci, ditemukan bahwa auditor internal pemerintah daerah adalah “Dokter” fraud. Namun demikian, “Dokter” fraud belum dapat melaksanakan perannya secara maksimal, karena minimnya kompetensi auditor internal, dan belum adanya komitmen dari manajemen puncak serta unsur-unsur terkait dalam pemerintahan di daerah. Temuan lain mengindikasikan bahwa informan sekadar “melunturkan” sifat wajib dari penugasan yang diberikan.

 

Abstract: Internal Auditor as Fraud “Doctor” in Local Government". This research aims to understand how internal auditors of local governments understand their role in their efforts to minimize fraud. Ethnometodology was employed as method in a local government namely Sogulara. Through 9 (nine) key informants comprising supervisors/auditors, it is found that the internal auditors of local government is the fraud "Doctor", However, fraud "Doctors" has not been able to carry out their role to the maximum, because of the lack of competence of internal auditors, and lack of commitment from top management and related elements in the district. Other findings indicate that informants only do their jobs in order to lessen their obligation.


Keywords


peran auditor internal; pemerintah daerah; etnometodologi; “dokter”; fraud

Full Text:

PDF


DOI: http://dx.doi.org/10.18202/jamal.2015.04.6009

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.