Analisis Karakteristik Personal dan Faktor situasional dalam Penerimaan Perilaku disfungsional Audit serta Dampaknya Terhadap Kualitas Audit Pemerintah
AGUS SETIAWATY, Hardo Basuki, Dr., M.Soc. Sc.
Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik personal auditor pemerintah dan faktor situasional dalam penerimaan perilaku
disfungsional selama pelaksanaan audit serta untuk mengetahui bagaimana
dampaknya terhadap kualitas audit pemerintah. Karakteristik personal ditunjukkan
melalui locus of control, sementara faktor situasional ditunjukkan melalui gaya
kepemimpinan ketua tim audit selama pelaksanaan audit.
Pengumpulan data dilakukan dengan metode survey melalui penyebaran
kuesioner kepada responden. Data dalam penelitian ini diperoleh dari 111 auditor
pemerintah yang bekerja di BPK dan BPKP yang dipilih melalui metode purposive
sampling. Data yang telah terkumpul dari responden dianalisis dengan menggunakan
aplikasi PLS.
Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara
external locus of control dan komitmen organisasi (t-statistics=2,14), terdapat
hubungan positif antara external locus of control dan penerimaan perilaku
disfungsional audit (t-statistics=3,74), terdapat hubungan positif antara gaya
kepemimpinan dan komitmen organisasi (t-statistics=2,34), dan terdapat hubungan
positif antara komitmen organisasi dan kualitas audit (t-statistics=8,79). Terdapat
beberapa hasil penelitian yang menunjukkan hasil yang tidak signifikan diantaranya
hubungan antara gaya kepemimpinan dan penerimaan perilaku disfungsional audit,
hubungan antara komitmen organisasi dan penerimaan perilaku disfungsional audit,
serta hubungan antara penerimaan perilaku disfungsional audit dan kualitas audit.
Hasil penelitian juga menunjukkan bahwa terdapat hubungan negatif antara external
locus of control dan kualitas audit (t-statistics=2,39) dan terdapat hubungan positif
antara gaya kepemimpinan dan kualitas audit (t-statistics=2,17). Hasil penelitian ini
mengimplikasikan bahwa karakteristik personal berupa locus of control dan gaya
kepemimpinan berdampak pada hasil audit pemerintah.
This study aims to determine the relationship between governments auditors
personal characteristics and situational factors in the acceptance of dysfunctional
behavior during the audit process and to find out the impact on governments audit
quality. Personal characteristics are demonstrated by the locus of control, while
situational factors are demonstrated by leadership style of the leader of audit team
during the audit process.
Data collection was conducted by survey method by distributing
questionnaires to the respondents. The data in this study were obtained from 111
governments auditors who worked on BPK and BPKP which were selected through
purposive sampling method. The collected data from respondents were analyzed
using PLS (Partial Least Square) application.
The research results showed that governments auditors who increasingly
accept the dysfunctional behavior audit tend to have characteristic of external locus
of control. The results also indicated that governments auditors with external locus
of control tend to have low organizational commitment. While leadership style of
the leader of audit team demonstrated by consideration and initiating structure
during the audit process will improve the governments auditors commitment to
their organization, and the high organizational commitment is associated with the
high-quality audit. The results of additional analysis also showed that external locus
of control and leadership style through consideration and initiating structure during
the audit process have an impact on the governments audit quality.
Kata Kunci : locus of control, leadership style, acceptance of audit dysfunctional behavior, audit quality, gaya kepemimpinan, penerimaan perilaku disfungsional audit, kualitas audit
