Pengaruh Kompetensi, Independensi, dan Kualitas Tim Audit terhadap Kualitas Audit (Studi Kasus BPKB Perwakilan Provinsi Jawa Timur )

Penelitian ini menggunakan judul “Pengaruh Kompetensi, Independensi, dan Kualitas Tim Audit terhadap Kualitas Audit”. Penelitian ini bertujuan untuk menguji pengaruh kompetensi, independensi dan kualitas tim audit terhadap kualitas audit pada Perwakilan BPKP Provinsi Jawa Timur. Populasi dalam penelitian ini adalah auditor pada Perwakilan BPKP Provinsi Jawa Timur yang berjumlah 72 orang. Jenis penelitian ini merupakan penelitian kuantitatif dengan metode analisis data primer. Data primer diperoleh dengan menyebarkan kuesioner. Penelitian ini menggunakan model analisis regresi berganda, uji kualitas data, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa semakin tinggi kompetensi auditor maka semakin tinggi pula tingkat kualitas audit, semakin tinggi tingkat independensi maka semakin tinggi pula kualitas audit, begitu pula dengan semakin tinggi tingkat kualitas tim audit maka semakin tinggi pula kualitas audit. Implikasi hasil penelitian ini, para auditor BPKP diharapkan meningkatkan kompetensi yang dimiliki, selalu bersikap independen dan menjaga kerja sama dalam sebuah tim sehingga proses audit dapat terlaksana dan menghasilkan audit yang berkualitas. Instansi BPKP juga diharapkan dapat menyaring calon auditor sesuai dengan background pekerjaan kelak serta mendukung seluruh auditornya dalam meningkatkan kompetensi dan implementasi peraturan-peraturan baik itu reward maupun punishment yang mendukung independensi auditor

Evaluation of Soft Skill Training to Strengthen Collaborative Management of National Parks in Sumatera, Indonesia

A series of soft skill training in four national parks of Sumatra Island were conducted by PILI Green Network NGO, DG of Natural Resources and Essential Ecosystem Conservation of the MoEF, and Sumatran Tiger Project-UNDP for 12 months in 2019. The training aims at improving soft skill capacity of the national park staff on conflict management and collaborative actions with the communities in the buffer zone. This paper aims 1) to evaluate the soft skill training programme achievement by employing Kirkpatrick’s evaluation model; 2) to analyse factors of Training Program participants that influence on the individual soft skill enhancement by using multiple linear regression analysis. The results show that soft skill training was effective to increase the knowledge and skill of the participating staff, especially in participatory approaches, conflict management, and the development of a collaborative business model. Three factors, including work experience, the suitability of background education and similar training experience, have significant influences on the individual soft skill enhancement. Training design, which was bottom-up and participatory based on the needs of the resorts as a spearheading of national park management, contributes to the success of the training implementation. The training has created a ‘common room’ for the participating staff and the communities in terms of opening communication and development of collaborative action plans at each national park. &nbsp