Program audit investigasi dan laporan audit investigasi berbasis SPKN

RAHAYU, Himawati, Dr. Indra Bastian, MBA

2008 | Tesis | S2 Magister Akuntansi

Penelitian ini bertujuan untuk menguji apakah ada perbedaan antara praktik penyusunan program audit invetigasi dan format laporan audit investigasi dengan aturan dalam SPKN. Responden dalam penelitian ini adalah auditor BPKRI yang berjumlah 102 dan user laporan audit investigasi sebanyak 400 responden yang disebarkan di 11 propinsi di Indonesia. Pengumpulan data dilakukan dengan metode survei dengan kuesioner dengan metode statistik yang digunakan adalah one t test sample, uji korelasi pearson product moment dan MANOVA. Hasil analisis penelitian menunjukkan bahwa dalam praktik menyusun program audit investigasi, auditor perlu mempertimbangkan sesi brainstorming, pemahaman kegiatan operasi auditee, mengidentifikasi kemungkinan adanya fraud, mendesain penyelidikan, analisis data, mengikuti red flags yang diobservasi, dan membuat kesimpulan atas hipotesis yang telah dibuat sebelumnya. Untuk format laporan audit investigasi, variabel memoranda of interview dan visual ternyata perlu dipertimbangkan oleh auditor dalam menyusun format laporan audit investigasi. Kemudian, ketika dibandingkan dengan aturan SPKN, ternyata ada perbedaan antara praktik penyusunan program audit investigasi dan format laporan audit investigasi dengan yang diatur dalam SPKN. Hasil MANOVA menunjukan bahwa karakteristik responden auditor tidak memiliki pengaruh yang signifikan terhadap praktik penyusuan progam audit investigasi. Sedangkan untuk responden user, karakteristik responden strata pendidikan memiliki pengaruh yang signifikan terhadap praktik penyusunan format laporan audit investigasi sinopsis dan memoranda of interview. Karakteristik responden bidang pendidikan memiliki pengaruh yang signifikan terhadap praktik penyusunan format laporan audit investigasi visual aids. Sedangkan karakteristik responden daerah domisili memiliki pengaruh yang signifikan terhadap praktik penyusunan format laporan audit investigasi sinopsis dan memoranda of interview

This research was aimed at examining if there were differences between the practice of arranging the investigation audit program and the format of investigation audit report based on SPKN rules. The respondents in this research were 102 auditors of BPK-RI and 400 users of investigation audit reports in 11 provinces of Indonesia. The data collecting was done by survey method using questionnaires. It was also done by using statistic method using one sample t test, product moment correlation testing, and MANOVA. The result of the analysis indicated that in the practice of arranging investigation audit program, the auditors needed to consider the brainstorming session and the understanding of auditee’s operation activities. They also should identify the chance of fraud, design of the investigation and the data analysis, monitoring the red flags being observed, and make decisions based on hypothesis had been made before. For the report format of investigation audit, the variables of memoranda of interview and visual, in fact, should be considered by the auditors in arranging the format of investigation audit report. When it was compared with the rules of SPKN, there were differences among practices of arranging the investigation audit program and the format of the investigation audit report. The result of MANOVA indicated that the characteristics of respondents in position did not significantly influence towards the practice of arranging the investigation audit program, while for user respondents, education strata have significant influence to formatting synopsis and memoranda of interview form report of investigation audit action. Education background have significant influence to formatting visual aids form report of investigation audit action. And then responden resident domain have significant influence to formatting synopsis and memoranda of interview form report of investigation audit action.

Kata Kunci : Program audit investigasi,Laporan audit investigasi,SPKN, investigation Audit program, investigation audit report