,939 with percentage variance range from 8,6% till 23,4%. With solution 5 factor accounted for 70,6% of the total variance explained, this value still bigger than required for satisfying solution in explaining significant uach factor that is > 60%. Thereby result of this research express that thme are five expertise categories which consist of decision strategy, cognitive ability, task analysis, knowledge component, and psychological traits. "> ,939 with percentage variance range from 8,6% till 23,4%. With solution 5 factor accounted for 70,6% of the total variance explained, this value still bigger than required for satisfying solution in explaining significant uach factor that is > 60%. Thereby result of this research express that thme are five expertise categories which consist of decision strategy, cognitive ability, task analysis, knowledge component, and psychological traits. ">
Laporkan Masalah

Identifikasi Karakteristik keahlian auditor pemerintah (Badan Pemeriksa Keuangan) di Indonesia

Amalia, Dewi (Adv. Prof. Dr. Mardiasmo, MBA), Prof. Dr. Mardiasmo, MBA

2013 | Tesis | S2 Accounting

This research, which is meant as a contribution to i,jentify the characteristics expertise of a government auditor, at the sup 'eme audit board of Indonesia (BPK). The research question is "Wh3t kind of characteristics expertise should be had by a government auditor (BPK)".

Relied on research developed by Abdolmohammadi, et. al. (1992) using mail survey to governmental auditor at the supreme auc it board of Indonesia, both at the headquarters office and also at rep "esentative offices in all Indonesia cover Jakarta, Medan, Palembang, Yogyakarta, Denpasar, Banjarmasin, and Makassar. Respondents are determined by purposive and convenience sampling method. Research instrument consist of open-ended questionnaire and pre-listed characteristics. To test hypothesis the researcher used factor analysis by counting loading factor, coefficient factor, and percentage of coefficient of utilize to count variant proportion of various expertise characteristic category.

Eighty three govermental auditors from BPK participated in the study and generated a list of 36 characteristics of effective experts from open-ended questionnaire. Based on the analysis of the duta a sixth characteristics category, interpersonal skills was identified and added to the five categories. From sixth characteristics category, experience and communications ability represent characteristics which necessary for experts in auditing. In the pre-listed characteristics, the participants also assessed the importance of 25 pre-defined characteristics and classified by their membership in the five categories. Five characteristics are reduction in validity and reliability test. The results indicate that from 20 characteristics with loading factors range from 0,461 till :>,939 with percentage variance range from 8,6% till 23,4%. With solution 5 factor accounted for 70,6% of the total variance explained, this value still bigger than required for satisfying solution in explaining significant uach factor that is > 60%. Thereby result of this research express that thme are five expertise categories which consist of decision strategy, cognitive ability, task analysis, knowledge component, and psychological traits.

Kata Kunci : Karakteristik Keahlian, Auditor Pemerintah, Analisis Faktor, Characteristics Expertise - Government Auditor - Factor Analysis


    Tidak tersedia file untuk ditampilkan ke publik.