Pengaruh Independensi Auditor, Kompetensi Auditor, dan Time Budget Pressure terhadap Kualitas Audit Inspektorat Jenderal Kementerian Keuangan

ABSTRAK PENGARUH INDEPENDENSI AUDITOR, KOMPETENSI AUDITOR, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT INSPEKTORAT JENDERAL KEMENTERIAN KEUANGAN MIRA EKA IRIANTI F1315131 Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh independensi auditor, kompetensi auditor, dan time budget pressure terhadap kualitas audit Inspektorat Jenderal Kementerian Keuangan. Data yang digunakan adalah data primer berupa persepsi responden terhadap variabel penelitian. Penelitian ini dilakukan terhadap Aparat Pengawas Internal Pemerintah (APIP) pada Inspektorat Jenderal Kementerian Keuangan. Pengambilan sampel kuesioner menggunakan metode probability sampling. Jumlah kuesioner yang didistribusikan sebanyak 160 buah dengan tingkat respon rate sebesar 88,125%.. Analisis data menggunakan analisis regresi linier berganda dan diolah menggunakan aplikasi Statistical Product and Service Solution (SPSS) 23. Hasil penelitian menunjukkan bahwa independensi auditor berpengaruh secara signifikan terhadap kualitas audit Inspektorat Jenderal Kementerian Keuangan, sementara kompetensi auditor dan time budget pressure tidak berpengaruh secara signifikan terhadap kualitas audit Inspektorat Jenderal Kementerian Keuangan. Kata kunci: Independensi Auditor, Kompetensi Auditor, Time Budget Pressure, dan Kualitas Audit

Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh

The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ