Persepsi auditor BPK terhadap audit privatisasi

BADRI, Dr. Indra Bastian, MBA

2004 | Tesis | S2 Akuntansi

Audit khusus (special audit) mengenai privatisasi merupakan hal baru dan tantangan bagi BPK, karena dalam sejarahnya, BPK belum pernah melakukan audit khusus mengenai privatisasi. Penelitian ini ingin memperoleh bukti empiris mengenai: (1) persepsi auditor BPK terhadap audit privatisasi, (2) persepsi auditor BPK mengenai hubungan (korelasi) di antara variabel-variabel: kualitas auditor privatisasi, kualitas program audit privatisasi, kualitas kertas kerja audit privatisasi, kualitas pelaporan audit privatisasi. Hasil penelitian mnunjukkan bahwa, (1) ada persamaan persepsi antara auditor BPK laki-laki dan auditor BPK perempuan, antara auditor BPK dari unit kerja auditama keuangan negara II dan auditor BPK dari unit kerja auditama keuangan negara V, antara auditor BPK dengan posisi anggota tim, auditor BPK dengan posisi pemimpin tim dan auditor BPK dengan posisi pengendali teknis, antara auditor BPK dengan latar belakang pendidikan S-1 Akuntansi, auditor BPK dengan latar belakang pendidikan S-1 Non-akuntansi dan auditor BPK dengan latar belakang pendidikan S-2, terhadap kualitas auditor privatisasi, kualitas program audit privatisasi, kualitas kertas kerja audit privatisasi, dan kualitas pelaporan audit privatisasi, kecuali antara auditor BPK dengan latar belakang pendidikan S-1 Akuntansi, auditor BPK dengan latar belakang pendidikan S-1 Non-akuntansi dan auditor BPK dengan latar belakang pendidikan S-2 terhadap kualitas auditor privatisasi, ada perbedaan persepsi, (2) menurut persepsi auditor BPK, ada hubungan (korelasi) yang signifikan di antara variabel-variabel: kualitas auditor privatisasi, kualitas program audit privatisasi, kualitas kertas kerja audit privatisasi, dan kualitas pelaporan audit privatisasi.

Special audit on privatization is a new thing and becomes a kind of challenge to BPK as in the history of the Board, special audit on privatization has never been carried out. This research is aimed at obtaining an empirical evidences on: (1) the perception of BPK's auditor on the audit of privatization, (2) the perception of BPK's auditor on correlation among variables: the quality of auditor of privatization, the quality of audit program of audit of privatization, the quality of the working papers of audit of privatization, and the quality of the audit report. The result of the research indicates that, (1) there are similarities of perceptions between BPK's male and female auditors, between BPK's auditor from working unit Auditama Keuangan Negara II and Auditama Keuangan Negara V, among BPK's auditor from different position as team member, team leader, and technical control, among BPK's auditor from different educational background of S-1 majoring in Accounting, S-1 majoring in non-Accounting, and S-2 level against the quality of auditor of privatization, the quality of program of audit of privatization, the quality of the working papers of audit of privatization, and the quality of the audit report of the audit of privatization, except among BPK's auditor whose educational background is S-1 majoring in Accounting, BPK's auditor whose educational background is S-1 majoring in non-Accounting, and BPK's auditor whose educational background is S-2 level against the quality of auditor of privatization, there has been different perception, (1) in accordance with the perception of BPK's auditor, there has been a significant correlation among the variables: the quality of auditor of privatization, the program quality of audit of privatization, the quality of working papers of audit of privatization, and the quality of audit report of audit of privatization.

Kata Kunci : Auditor,Persepsi,Audit Privatisasi, Perceptions; BPK's Auditors; Privatization; Audit of Privatization.