Practical problem solving ability sebagai prediksi kinerja prosedur analitis dan evaluasi pengendalian intern: studi empiris pada auditor pemerintah
Widiyasih, Herny (Adv. Mahfud Solihin, SE., M.Acc), Mahfud Solihin, SE., M.Acc
Penelitian ini dimaksudkan untuk mempelajari apakah practical problem solving ability bisa memprediksi kinerja pada dua tugas audit utama yaitu prosedur analitis dan evaluasi pengendalian intern. Penelitian ini menggunakan dua variabel dependen yaitu tugas prosedur analitis dan tugas evaluasi pengendaliaIl intern, serta satu variabel independen yaitu practical prolem solving ability. Varialhel dependen diukur menggunakan cues selection yang dikembangkan Bonner (1990) dan independen variabel diukur menggunakan seven point scale yang dikembangkan oleh Devolder (1993).
Pengumpulan data dilakukan dengan menggunakan data primer yilDg diperoleh melalui kuesioner. Kuesioner diberikan secara langsung kepada res][londen, yaitu meliputi auditor pada BPK (Badan Pemeriksa Keuangan) Perwakilan III di Yogyakarta. Pemilihan responden dilakukan dengan metode purposive random sampling. Sedangkan untuk menguji hipotesis digunakan metode regresi sederhana.
Hasil penelitian menunjukkan bahwa practical problem solving ability bisa digunakan untuk memprediksi kineIja auditor pemerintah pada pelaksanaan prosedur analitis dan evaluasi pengendalian intern.
The purpose of this study is to investigate if practical problem solving ability predicts performance on two important auditing tasks, analytical procedures and intemal control evaluation. This study used two dependent variable that are performance on analytical procedures tasks and intemal control evaluation task, and an independent variable that is practical prolem solving ability. The dependent variable was measured using cues selection that was developed by Bonner (1990) and the independent variable was measured using a seven point scale that was developed by Devolder (1993).
This study is conducted by using questionnaire as a tool to collect data. The questionnaires were delivered directly to the respondents that are BPK's (Badon Pemeriksa Keuangan) auditors at Yogyakarta office. Data gathering IS done by a purposive random sampling method. This study used simple regression as a tool to test the hypotheses.
The results suggest that practical problem solving ability liUS useful in predicting the performance of govemmental auditors on both analytical procedures and internal control evaluation.
Kata Kunci : practical problem solving ability, kineIja prosedur analitis dan kinerja evaluasi pengendalian intern
