Analisis karakteristik personal dan faktor situasional dalam penerimaan perilaku disfungsional audit serta dampaknya terhadap kualitas audit pemerintah

SETIAWATY, Agus, Dr. Hardo Basuki, M. Soc.Sc

2010 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk mengetahui hubungan antara karakteristik personal auditor pemerintah dan faktor situasional dalam penerimaan perilaku disfungsional selama pelaksanaan audit serta untuk mengetahui bagaimana dampaknya terhadap kualitas audit pemerintah. Karakteristik personal ditunjukkan melalui locus of control, sementara faktor situasional ditunjukkan melalui gaya kepemimpinan ketua tim audit selama pelaksanaan audit. Pengumpulan data dilakukan dengan metode survey melalui penyebaran kuesioner kepada responden. Data dalam penelitian ini diperoleh dari 111 auditor pemerintah yang bekerja di BPK dan BPKP yang dipilih melalui metode purposive sampling. Data yang telah terkumpul dari responden dianalisis dengan menggunakan aplikasi PLS. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif antara external locus of control dan komitmen organisasi (t-statistics=2,14), terdapat hubungan positif antara external locus of control dan penerimaan perilaku disfungsional audit (t-statistics=3,74), terdapat hubungan positif antara gaya kepemimpinan dan komitmen organisasi (t-statistics=2,34), dan terdapat hubungan positif antara komitmen organisasi dan kualitas audit (t-statistics=8,79). Terdapat beberapa hasil penelitian yang menunjukkan hasil yang tidak signifikan diantaranya hubungan antara gaya kepemimpinan dan penerimaan perilaku disfungsional audit, hubungan antara komitmen organisasi dan penerimaan perilaku disfungsional audit, serta hubungan antara penerimaan perilaku disfungsional audit dan kualitas audit. Hasil penelitian juga menunjukkan bahwa terdapat hubungan negatif antara external locus of control dan kualitas audit (t-statistics=2,39) dan terdapat hubungan positif antara gaya kepemimpinan dan kualitas audit (t-statistics=2,17). Hasil penelitian ini mengimplikasikan bahwa karakteristik personal berupa locus of control dan gaya kepemimpinan berdampak pada hasil audit pemerintah.

This study aims to determine the relationship between government's auditors' personal characteristics and situational factors in the acceptance of dysfunctional behavior during the audit process and to find out the impact on government's audit quality. Personal characteristics are demonstrated by the locus of control, while situational factors are demonstrated by leadership style of the leader of audit team during the audit process. Data collection was conducted by survey method by distributing questionnaires to the respondents. The data in this study were obtained from 111 government’s auditors who worked on BPK and BPKP which were selected through purposive sampling method. The collected data from respondents were analyzed using PLS (Partial Least Square) application. The research results showed that government’s auditors who increasingly accept the dysfunctional behavior audit tend to have characteristic of external locus of control. The results also indicated that government’s auditors with external locus of control tend to have low organizational commitment. While leadership style of the leader of audit team demonstrated by consideration and initiating structure during the audit process will improve the government's auditors’ commitment to their organization, and the high organizational commitment is associated with the high-quality audit. The results of additional analysis also showed that external locus of control and leadership style through consideration and initiating structure during the audit process have an impact on the government’s audit quality.

Kata Kunci : Locus of control,Gaya kepemimpinan,Penerimaan perilaku disfungsional audit,Kualitas audit,locus of control, leadership style, acceptance of audit dysfunctional behavior, audit quality