FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DAN KEPUASAN AUDITEE PERSEPSIAN DI PEMERINTAHAN DAERAH (Studi Kasus Pada Pemerintah Daerah Istimewa Yogyakarta)

Ni Kadek Sriwati, Dr. Eko Suwardi, M.Sc.

2011 | Tesis | S2 Ilmu Akuntansi

Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu kualitas audit dan kepuasan auditee yang dirasakan di pemerintahan daerah. Penelitian ini merupakan pengembangan penelitian yang dilakukan oleh Samelson (2006). Obyek penelitian ini adalah instansi/SKPD di Pemerintah Daerah Istimewa Yogyakarta (DIY) yang terlibat dalam pelaksanaan penatausahaan keuangan daerah (kekuasaan pengelolaan keuangan daerah) dan bertanggung jawab terhadap penggunaan anggaran. Penelitian ini merupakan penelitian empiris dengan teknik purposive sampling di dalam pengumpulan data. Data yang diperoleh dengan menyebarkan kuesioner di pemerintah kota Yogyakarta, Kabupaten Sleman, Kabupaten Bantul, Kabupaten Kulon Progo, dan Kabupaten Gunung Kidul. Analisis data dilakukan dengan Ordinal Logistic Regression (OLR) dengan SPSS 15.0. Hasil dalam penelitian ini menunjukkan bahwa terdapat 6 variabel atribut kualitas audit (Industry expertise, Responsiveness, Professional care, Commitment, Conduct of audit field work, dan Member characteristics) berhubungan positif dan signifikan terhadap perceived audit quality (kualitas audit persepsian). Penelitian ini juga menunjukkan terdapat 7 variabel atribut kualitas audit (Experience, Industry expertise, Compliance, Professional care, Commitment, Conduct of audit field work, dan Member characteristics) berhubungan positif dan signifikan terhadap perceived auditee satisfaction (kepuasan auditee persepsian). Selanjutnya penelitian ini mengabaikan atribut kualitas audit yang lain dalam menentukan kualitas audit dan kepuasan auditee yang dirasakan pada pemerintah daerah.

This research aims to analyze the determinants of perceived audit quality and auditee satisfaction factors in local government. This study adopted research by Samelson (2006) with some modification. The object of the research was institute/SKPD the local government area of the province of Yogyakarta (DIY) that bound in implementation finances management provinces (finances management provinces authority) and responsibility toward utilizing provinces budget. This study used purposive sampling technique in the data collection. The data was obtained by disseminate questionnaire in the government city of Yogyakarta, Sleman, Bantul, Kulon Progo Regency, and Gunung Kidul. The data analysis was conducted Ordinal Logistic Regression with SPSS 15.0. The result of this study demonstrated that 6 audit quality attributes variable (Industry expertise, Responsiveness, Professional care, Commitment, Conduct of audit field work, and Member characteristics) had significantly positive correlation on perceived audit quality. This study also found that 7 audit quality attributes variable (Experience, Industry expertise, Compliance, Professional care, Commitment, Conduct of audit field work, and Member characteristics) had significantly positive correlation on perceived auditee satisfaction. Futhermore, it ignored another attributes of audit quality to determinants of perceived audit quality and auditee satisfaction factors to local government.

Kata Kunci : kualitas audit, kepuasan auditee, atribut kualitas audit dan Ordinal Logistic Regression (OLR).