Adaptasi Transformasi Digital dalam Praktik Audit Internal Pemerintah Daerah: Studi Kasus pada Inspektorat Kota Baubau

Dilla Haryanti, Prof. Syaiful Ali, MIS., Ph.D., Ak., CA.

2026 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Transformasi digital pemerintah daerah tidak hanya mengubah proses administrasi dan pelayanan publik, tetapi juga memengaruhi karakter data, risiko, pengendalian, dan bukti yang menjadi objek pengawasan internal. Penelitian ini bertujuan menganalisis bagaimana konfigurasi transformasi digital Pemerintah Kota Baubau berdasarkan Gadjah Mada Digital Transformation Governance Index (GM-DTGI) 2025 tercermin dalam adaptasi praktik audit internal Inspektorat Kota Baubau pada periode 2024. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Data diperoleh melalui wawancara semi-terstruktur dengan delapan informan yang terdiri atas lima informan Inspektorat serta tiga informan dari BPKAD dan Dinas Kominfo sebagai sumber triangulasi, yang dilengkapi dengan telaah dokumen. Analisis dilakukan melalui thematic analysis, matrix display, dan Technology-Organization-Environment (TOE) digunakan sebagai lensa untuk menjelaskan faktor yang mendorong dan menghambat adaptasi digital. Hasil Penelitian menunjukkan bahwa praktik audit internal Inspektorat Kota Baubau telah bergerak melampaui digitisasi parsial, tetapi belum mencapai transformasi digital secara substantif. Pemanfaatan SIPD, aplikasi OPD, dokumen elektronik, dan kanal digital telah mempercepat akses informasi serta mendukung sebagian proses audit dan reviu, tetapi praktik pengawasan masih berlangsung secara hibrida. Ketercerminan pilar-pilar GM-DTGI dalam praktik audit internal juga bersifat parsial, terutama karena integrasi sistem, tata kelola bukti digital, kompetensi auditor, manajemen perubahan, serta pengawasan atas risiko digital belum sepenuhnya terlembaga. Analisis TOE menunjukkan bahwa ketersediaan sistem dan dorongan lingkungan pemerintahan menjadi pendorong adaptasi, sedangkan fragmentasi sistem dan data, keterbatasan kompetensi serta SOP, dan ketergantungan pada ekosistem digital lintas OPD menjadi penghambat utama. Kondisi tersebut menghasilkan kesenjangan asurans, yaitu perkembangan digital pemerintah daerah yang lebih cepat dibandingkan kapasitas fungsi audit internal dalam memberikan asurans atas risiko digital secara komperhensif. Penelitian ini menegaskan bahwa transformasi digital pemerintah daerah perlu diikuti dengan penguatan metodologi, kompetensi, tata kelola bukti, dan infrastruktur audit digital agar fungsi pengawasan tetap relevan dan akuntabel.

Digital transformation in local government not only changes administrative processes and public service delivery but also affects the nature of data, risk, controls, and evidence that become subject to internal oversight. This study aims to analyze how the digital transformation configuration of the Baubau City Government, based on the 2025 Gadjah Mada Digital Transformation Governance Index (GM-DTGI), is reflected in the adaptation of internal audit practices at the Baubau City Inspectorate during 2024.The study employed a qualitative approach with a single-case study design. Data were collected through semi-structured interviews with eight informants, consisting of five informants from the Inspectorate and three informants from BPKAD and the Communication and Informatics Office as triangulation sources, complemented by document review. The data were analyzed using thematic analysis, matrix display, and pattern matching, while the Technology-Organization-Environment (TOE) framework was used as an analytical lens to explain the factors that facilitate and hinder digital adaptation. The findings show that the internal audit practices of the Baubau City Inspectorate have moved beyond basic digitization toward partial digitaization, but have not yet reached substantive digital transformation. The use of SIPD, OPD applications, electronic documents, and digital communication channels has accelerated access to information and supported parts of the audit and review processes; however, oversight practices remain hybrid, combining manual and digital procedures. The reflection of relevant GM-DTGI pillars in internal audit practices is also partial, particularly because system integration, digital evidence governance, auditor competencies, change management, and oversight of digital risks have not yet been fully institutionalized. The TOE analysis indicates that the availability of digital system and pressures from the governmental environment act as key drivers of adaptation, while system and data fragmentation, limited competencies and standard operating procedures, and dependence on the cross-OPD digital ecosystem constitute major barriers. These conditions result in an assurance gap, in which the development of the local government’s digital environment progresses faster than the capacity of the internal audit function to provide comprehensive assurance over digital risks. This study emphasizes that local government digital transformation should be accompanied by strengthened audit methodologies, competencies, digital evidence governance, and digital audit infrastructure to ensure that the oversight function remains relevant and accountable.

Kata Kunci : digital transformation, internal audit, Inspectorate, GM-DTGI, Technology-Organization-Environment, assurance gap.