ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (STUDI EMPIRIS PADA AUDIT SISTEM INFORMASI ORGANISASI PEMERINTAHAN PUSAT DI INDONESIA)

Vincentius Frans Yuniar, Drs. Haryono, M.Com.

2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit dengan studi empiris pada audit sistem informasi organisasi pemerintahan pusat di Indonesia. Mengadopsi 8 dari 13 variabel penelitian Stoel, et al (2012), penelitian ini mencoba menginternalisasi dan merasionalisasi variabel kualitas audit dalam perspektif audit sistem informasi. Menggunakan auditor Aparat Pengawasan Intern Pemerintah (APIP) pusat sebagai responden penelitian, data primer diperoleh dari 151 kuesioner yang memenuhi kriteria purposive sampling dengan 353 kuesioner tersebar dan 254 kuesioner yang kembali. Pengukuran model dilakukan menggunakan Confirmatory Factor Analysis (CFA), sedangkan pengujian hipotesis dilakukan dengan Ordinal Logistic Regression (OLR). Hasil penelitian mengindikasikan terdapat 3 variabel yang memiliki pengaruh signifikan terhadap kualitas audit (planning/ conduct fieldwork, business scale & audit process, dan IT & control competence), sedangkan lima variabel lainnya (independence, responsiveness, auditability, resource availability, auditee relationship) tidak berpengaruh signifikan terhadap kualitas audit. Penelitian ini juga mengindikasikan bahwa variabel planning/ conduct fieldwork merupakan variabel yang paling dominan mempengaruhi kualitas audit.

This study aimed to analyzing the determinants factor of audit quality with empirical study on system information audit in Indonesian center government. Adopted 8 out of 13, Stoel, et al. (2012) research variables, this study tried to internalize and rationalize audit quality variables on perspective of system information audit. Using auditor Aparat Pengawasan Intern Pemerintah (APIP) as a research respondent of the study, primary data were obtained from 151 questioners that fulfilled purposive sampling criteria with 353 distributed and 254 returned questioners. Measuring model were executed by Confirmatory Factor Analysis (CFA), whereas hypotheses testing was conducted Ordinal Logistic Regression (OLR). The result of this study indicated that 3 variables had a significant influence to audit quality (planning/ conduct fieldwork, business scale & audit process, and IT & control competence) whereas five others variable (independence, responsiveness, auditability, resource availability, auditee relationship) had no significant influence to audit quality. This study also indicated that planning/ conduct fieldwork was the most dominated variable on influencing audit quality.

Kata Kunci : Kualitas Audit SI, planning/ conduct fieldwork, business scale & audit process, IT & control competence, independence, responsiveness, auditability, resource availability, auditee relationship dan Ordinal Logistic Regression (OLR).