Aplikasi prosedur analitis untuk mendukung efektifitas dan efisiensi audit di BPK RI
Fitrijati, Krisnhoe Rachmi (pembimbing: Prof. Dr. Zaki Baridwan, M.Sc), Prof. Dr. Zaki Baridwan, M.Sc
The research was conducted to evaluate application of analytical procedures in general audit at BPK-RI (Government Auditor Office). The objective is to find out the difference application among different stages of audit (planning, field work and final review). Furthermore its also to evaluate the perspective of these procedures usefulness. The factors which are needed for extensiveness, effectiveness and efficiency of analytical procedures application and the preferences of analytical procedure techniques.
One way anova with significant level 5% maintained to gain the conclusion. The result of analysis point out significant difference of application among different stages of audit with only 20% proportion of audit process at planning stage. More over the main usefulness of these procedures in auditorÂ’s perspective is to evaluate financial statement reasonableness. For this purpose they prefer to use ratio analysis and so need availability and reliability data.
Kata Kunci : general audit at BPK-RI
