Pengaruh Pelatihan, Tindakan Supervisi dan Tekanan Anggaran Waktu Terhadap Tindakan Mengurangi Kualitas Audit Pada Eksternal Auditor Sektor Publik (Studi Kasus BPK RI)
TENRIPADA (pembimbing: Eko Suwardi, Dr., M.Sc.), Eko Suwardi, Dr., M.Sc.
Penelitian ini bertujuan untuk menguji pengaruh pelatihan, tindakan supervisi dan tekanan anggaran waktu terhadap tindakan mengurangi kualitas audit. Penelitian ini dilakukan pada eksternal auditor sektor publik yaitu BPK RI perwakilan DIY, Sulawesi Selatan dan Sulawesi Tengah. Data yang diperoleh adalah data primer melalui teknik survey kuesioner yang disebarkan sebanyak 90 lembar dan dikembalikan sebanyak 85. Data yang dapat diolah hanya 82 karena terdapat 3 kuesioner yang tidak lengkap.
Analisis data dilakukan dengan menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa meskipun responden rata-rata telah mengikuti pelatihan lebih dari dua kali tetapi pelatihan tdak signifikan berpengaruh negatif terhadap tindakan mengurangi kualitas audit. Tindakan supervisi berpengaruh negatif signifikan terhadap tindakan mengurangi kualitas audit sedangkan tekanan anggaran waktu tidak signifikan berpengaruh positif terhadap tindakan mengurangi kualitas audit. Hasil penelitian ini berbeda dengan penelitian sebelumnya mengenai pengaruh ketiga variabel tersebut terhadap kualitas audit.
Peneliti berpendapat bahwa pelatihan tidak mempengaruhi tindakan mengurangi kualitas audit karena tindakan mengurangi kualitas audit sangat erat kaitannya dengan perilaku dan etika auditor. Oleh karena itu, pelatihan akan berpengaruh terhadap tindakan mengurangi kualitas audit jika auditor bereaksi positif, mengalami pembelajaran berkelanjutan, mengalami perubahan perilaku melalui aplikasi dan memberikan kontribusi terhadap tugasnya sebagai auditor eksternal sektor publik (BPK RI). Sementara tekanan anggaran waktu, meskipun dinilai masih sangat ketat namun tidak mempengaruhi auditor untuk melakukan tindakan mengurangi kualitas audit. Hal ini disebabkan karena auditor dapat mengalokasikan waktu mereka secara efisien di antara berbagai tugas mereka dengan segala kompleksitasnya. Bagi penelitian selanjutnya peneliti menyarankan untuk meneliti faktor etika profesional terkait dengan tindakan mengurangi kualitas audit.
This study aims to examine the effect of training, supervisory action and time budget pressure to reduced audit quality acts. Research was conducted on the external auditors of public sector (BPK RI) representatives from DIY, South Sulawesi and Central Sulawesi. The data obtained are of primary data through survey techniques by distribute questionnaires as many as 90 sheets and returned as 85 sheets. The data can be processed only 82 because there are three questionnaires that were not complete.
The data were analyzed using multiple regression. The results showed that although on average the respondents had attended training more than twice but training is not significantly negative effect to reduced audit quality acts. Supervisory action is significantly negative effect to reduced audit quality acts while time budget pressure is not significant positive effect to reduced audit quality acts. The results of this study differ from previous studies about the effect of three variables to audit quality.
Researcher argue that the training did not influence reduced audit quality acts due to reduced audit quality acts is closely associated with ethical and behavior from auditors. Therefore, the training will affect reduced audit quality acts if the auditor reacts positively, experiencing continuous learning, experiencing behavioral change through the application and contribute to their duties as auditors of public sector (BPK RI). While time budget pressures, although still very tight but not influence auditors to do reduced audit quality acts. This is because auditors can efficiently allocate their time among various tasks with all of the complexcity. For further research, researcher suggest to examine factors of the professional ethics associated with reduced audit quality acts.
Kata Kunci : BPK RI; reduce audit quality atcs; training, supervisory action; time budget pressure, Tindakan mengurangi kualitas audit; pelatihan; tindakan supervisi; tekanan anggaran waktu
