Suhardi
Universitas Bangka Belitung
DOI: https://doi.org/10.19184/jauj.v10i2.1252
ABSTRACT
This research examines the perception of financial statement user of local government to state audit board (BPK) of auditor independence. With confirmation seven independence determinants a) the duration assignation of audit, b) independence in budget audit, c) the limited assignation time and resources provided by for auditor BPK, d) existence of family relationship, e) existence of tendency to side, because political confidence or social, f) Access to information without resistance, g) freedom to determine matter and time reports and freedom to publish and dissemination of inspection reports The sampling technique applied is purposive sampling and research data is primary data collected from users of financial statement of local government that is local government officer, member of Local Parliament (DPRD), Academician, and public users in Jogjakarta. Examination of hypothesis done by using proportion test, chi square and Analysis of Variance (ANOVA). Result of research indicates that in general financial statement users of local government assumes auditor BPK has not independent in executing inspection, seven independence determinants in general will have an effects or can destroy independence of auditor BPK, although some group have differs in opinion to some factors
Keywords: Perception, Independence, Local Government Financial Statements, State Audit Board.
ABSTRAK
Penelitian ini mengkaji persepsi pengguna laporan keuangan pemerintah daerah terhadap independensi auditor yang diaudit oleh Badan Pemeriksa Keuangan (BPK). Dengan mengonfirmasi tujuh determinan independensi: a) durasi penugasan audit, b) independensi dalam audit anggaran, c) keterbatasan waktu dan sumber daya yang diberikan kepada auditor BPK, d) adanya hubungan keluarga, e) adanya kecenderungan untuk berpihak karena kepercayaan politik atau sosial, f) Akses informasi tanpa hambatan, g) kebebasan menentukan materi dan waktu laporan serta kebebasan mempublikasikan dan menyebarluaskan laporan audit. Teknik sampling yang digunakan adalah sampling purposif, dan data penelitian merupakan data primer yang dikumpulkan dari pengguna laporan keuangan pemerintah daerah, yaitu pejabat pemerintah daerah, anggota Dewan Perwakilan Rakyat Daerah (DPRD), akademisi, dan pengguna publik di Yogyakarta. Uji hipotesis dilakukan menggunakan uji proporsi, uji chi square, dan Analisis Variansi (ANOVA). Hasil penelitian menunjukkan bahwa secara umum, pengguna laporan keuangan pemerintah daerah menganggap auditor BPK tidak independen dalam melaksanakan audit. Tujuh determinan independensi secara umum akan memiliki dampak atau dapat merusak independensi auditor BPK, meskipun beberapa kelompok memiliki pendapat yang berbeda terhadap beberapa faktor.
Translated with DeepL.com (free version)
Kata Kunci: Persepsi, Kemandirian, Laporan Keuangan Pemerintah Daerah, Badan Audit Negara.
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Published
31-12-2012
Issue
Vol. 10 No. 2 (2012): Jurnal Akuntansi Universitas Jember
Pages
1-29
License
Copyright (c) 2012 Jurnal Akuntansi Universitas Jember
How to Cite
AUDITOR, P. D. T. I. PERSEPSI PEMAKAI LAPORAN KEUANGAN PEMERINTAH DAERAH TERHADAP INDEPENDENSI AUDITOR BADAN PEMERIKSA KEUANGAN. https://doi.org/10.19184/jauj.v10i2.1252
