BPK Audit Research Articles

ANALISIS PENGARUH KARAKTERISTIK PEMDA, INDEKS PEMBANGUNAN MANUSIA, DAN KUALITAS HASIL AUDIT TERHADAP TINGKAT PENGUNGKAPAN LKPD

The purpose of this study is aimed to determine the influence of the characteristics of region governments. The characteristics includes the regional government’s wealth; balance funds; and the level of regional financial independence, the Human Development Index, and the BPK's audit quality results which includes findings; deviation level; and audit opinion toward the level of disclosure in local government financial statements. The populations in this study are all the Local Government Financial Reports of regencies and cities in Central and East Java. The number of samples in this study were 130 Local Government Financial Statements. The result of this study shows that: Regional Government Wealth and Regional Financial Independence Ratios significantly influences the Local Government Financial Statement disclosure level, while Intergovernmental Revenue; The Human Development Index; Audit Findings; Audit Deviation Levels; and Audit Opinions did not significantly influences the Local Government Financial Statement disclosure level.

Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC.
 Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.

JUDGEMENT STATE AUDITOR ON AUDIT OPINION FOR GOVERNMENT FINANCIAL STATEMENT WITH PERSPECTIVE HERMENEUTIC PHENOMENOLOGY

Background. The Audit Act no 15, 2004 stated that audit opinion is based on 4 (four) criterias, which are accounting standard, compliance on law and regulation, effectivity internal control system and full disclosure. Public accountability quality of financial statement that audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. State finance auditor will make audit judgement for audit opinion based on all material of financial statement, not only in quantitative but also qualitative manner of significance financial information as part of public accountability. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity. Auditor subjectivity is difficult to be avoided during the audit process and may play a role in the audit judgement and final audit opinion.Objective. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology.Methods. Our study analyzed audit judgement with interpretive process hermeneutic and phenomenology perspective.Results. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion.Conclusion. Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.Key words : Audit Opinion, Public Accountability, Audit Judgement, Hermeneutic Phenomenology.

Analysis of Corruption Settlement for Obligor Deviations of Bank Indonesia Liquidity Assistance (BLBI)

The settlement of the BLBI Corruption Case was only focused on the mistakes of former IBRA Chairperson Syafruddin Arsyad Temenggung who issued paid settlement letter to Sjamsul Nursalim as a BLBI obligor which caused 4.58 trillion in financial losses, even though the SKL issuance contained legal slices of the state administration process and civil affairs. The corruption case of the former Chairperson of the IBRA has diverted us all to the main point of corruption errors in the BLBI distribution. Distribution of the Bank Indonesia Liquidity Assistance Facility (BLBI) with a total of 144.53 trillion, from the distribution recorded based on BPK-RI Audit No. 34 I / XII / 11/2006, there was a distribution deviation amounting to 138.44 trillion, but the BPK audit by law enforcement has never been carried out until now. Therefore the problem is focused on two main things, namely whether the settlement of the BLBI Corruption crime in the case of the IBRA chairman issuing SKL to Sjamsul Nursalim has resolved the BLBI corruption case and how the law enforcement policy in BLBI corruption settlement has cost the state 138,44 trillion . Using a normative juridical method that is qualitative in nature, the research results show that the settlement of BLBI corruption in the case of the IBRA chairman issuing SKL to Sjamsul Nursalim is not the case for BLBI irregularities and even in the legal doctrine of the case is not a corruption case due to a legal clash state administration and civil law. and there has been a transfer of corruption eradication in the case of BLBI distribution which has cost the country a total of 138.44 trillion, because law enforcers must enforce the law against alleged BLBI corruption with criminal mechanisms and if possible civilian efforts.

UNQUALIFIED OPINION AND LEVEL OF CORRUPTION: THE TRIANGULATION APPROACH

Corruption cases that occur in almost all provinces throughout Indonesia potentially bring financial harm to the government, drawing public attention in the last few years. A large number of provinces where such cases occur have received Unqualified Opinion. As a result there is a discrepancy between the public's perception and the findings of the BPK, Indonesia's supreme audit institution. The public is assured that government institutions or agencies that have received unqualified opinion are free from potential corruption. On the other hand, there are still potential corruption found that can cause financial harm to the state. Meanwhile, the government (BPK) has not conducted any audit on the financial reports to detect corruption. This inconsistency between public perception and the perception of the government, in this case the BPK, is referred to as an expectation gap. This study aims to prove that an unqualified opinion does not relate to level of corruption. The research method uses a combination of qualitative and quantitative/triangulation approach (mixed method). The study collects samples from 31 provinces throughout Indonesia. The result of this study indicates that an unqualified opinion represents the good governance of an organization. However, such opinion does not necessarily guarantee that the institution is free from potential corruption. The reason is that a BPK audit is not designed to detect corruption, but rather to determine the fairness of information presented in financial reports. Result of quantitative testing conducted during the study also confirms the result of the qualitative testing, and thus it can be affirmed that an unqualified opinion does not significantly relate to corruption level.

LEGAL IMPLICATION OF THE AUDIT BOARD OF INDONESIA ON MANAGEMENT AUDIT AND FINANCIAL LIABILITY OF THE STATE AGAINST STATE-OWNED ENTERPRISES

The objectives of tis research is to find out implication of BPK (Auditor Board of Republic of Indonesia) in the implementation of auditing and responsibility of state finance which is manage by state own company as regulated by national regulations. This study used normative juridical and analytic descriptive approach. The study indicated that BPK has authorities to conduct finance audit and control and ask responsibility to BUMN management board because assets of BUMN is belonged to state assest although the assests is separated, it cannot be converted to be BUMN assest. Its juridical implication, there is not transformation from state finance to private finance in managing separated state assests, consequently BPK as independent external auditor has authority to audit professionally.

ANALISIS TERHADAP PEMBERIAN OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN PEGUNUNGAN BINTANG

The purpose of this study is to assess the influence of Internal Control System (SPI) and non-compliance to the opinion of Financial Audit Board (BPK) on Financial Report of Local Governments. We use BPK Audit Reports from 2011 to 2014 from District of Pegunungan Bintang. We analyse the data using descriptive and quantitative analysis. The results show that the type of cases was dominated by the findings of non-compliance with the regulation, as many as 614 cases, then followed by the weakness of SPI that is 184 cases. Non-compliance causes many results for frauds.

Kewenangan Pemeriksaan Badan Pemeriksa Keuangan atas Badan Usaha Milik Negara

Audit Board of Indonesia (BPK) performs audits on the management and accountability of state finances, including those implemented by State Owned Enterprises (SOE). This study aims to see the synchronization of various regulations related to the authority of BPK in conducting SOE audit, as well as audit practices conducted by BPK on SOEs in the period of 20012-2017. This research is conducted by using normative legal research method. Data collection is done through library research by perform a search regulations, scientific books, and other data relevant to the study. Based on the results of the analysis it is known that first, the Acts regulating the state finance, state financial audit, BPK and SOE have been in sync with each other related to the BPK audit of SOEs. BPK audit of SOEs is the authority of BPK's attribution derived from the 1945 Constitution and further regulated in Acts. Second, the implementation of BUMN audits by BPK period 2012-2017 is conduct with three types of audit, namely financial audit, performance audit and a specific purpose audit on state-owned companies in the form of Persero and Perum.

THE RELATIONSHIP BETWEEN THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA’S (BPK) OPINION WITH REGIONAL GOVERNMENT FINANCIAL REPORT AND CORRUPTION

BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming opinion, a BPK auditor uses four criteria, namely the application of Government Accounting Standard, adequate disclosures, compliance of laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud. However, it is widely reported that many irregularities still occur across government entities and cost the state’s resources (finance). This study aims to analyze corruption committed by heads of local governments and its influence on BPK opinion build a model which shows the relationship between them. This study uses a model called ordinal logistic regression and found that there is a correlation between BPK opinion with corruption committed by heads of local governments. The best ordinal logistic regression model shows that BPK opinion is dominantly influenced by the compliance of government financial report with Government Accounting Standard, compliance with law and regulations and effectiveness of internal control systems.

LEGAL IMPLICATION OF THE AUDIT BOARD OF INDONESIA ON MANAGEMENT AUDIT AND FINANCIAL LIABILITY OF THE STATE AGAINST STATE-OWNED ENTERPRISES

The objectives of tis research is to find out implication of BPK (Auditor Board of Republic of Indonesia) in the implementation of auditing and responsibility of state finance which is manage by state own company as regulated by national regulations. This study used normative juridical and analytic descriptive approach. The study indicated that BPK has authorities to conduct finance audit and control and ask responsibility to BUMN management board because assets of BUMN is belonged to state assest although the assests is separated, it cannot be converted to be BUMN assest. Its juridical implication, there is not transformation from state finance to private finance in managing separated state assests, consequently BPK as independent external auditor has authority to audit professionally.

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.

STUDI KOMPARATIF PEMBOBOTAN KRITERIA AUDIT KINERJA AUDITOR BADAN PEMERIKSA KEUANGAN DENGAN PEMBOBOTAN MENGGUNAKAN METODE ANALYTICAL HIERARCY PROCESS (STUDI KASUS PADA INSPEKTORAT KABUPATEN KEPULAUAN TALAUD)

This study aimed to recalculate the weighting of performance audit criteria by using Anlytical Hierarchy Process Method and comparing its results with the weighting of performance audit of Indonesian Supreme Audit Institution’s Auditor (BPK). Research conducted on Supervisory Apparatus Capability Model Government (APIP) at the Office of Inspectorate of Talaud Regency. This research is a descriptive qualitative-quantitative approach.Method of data collection with interviews, documentation and questionnaire. The results showed that in weighting of performance audit criteria, BPK’s auditor still use direct weighting and judgment, and there is a difference of percentage between performance audit criteria of BPK auditor and using AHP method. Keywords : Weighting, Performance Audit Criteria, AHP

DETERMINAN AKUNTABILITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah se- Jawa Tengah)

This study aims to determine the factors that determine the Local Government Finance Accountability Reporting. Variabel Government Accountability Financial Reporting independently used in this study is the Fiscal Decentralization measured using Local Self-Reliance, Reliance Regions, the performance is measured using the ratio Effectiveness, Operational Expenditure Ratio, Ratio Shopping Capital and Regional Status. The dependent variable used in this study is the Local Government Finance Accountability Reporting measured using BPK Audit Report on the Financial Statements of Local Government in the form of an audit opinion. The samples were all over the city / regency in Central Java province with the study period between 2011-2013. Data were collected using purposive sampling. Based on these criteria, the total of 35 city / county elected as the population in this study. The analytical tool used is path analysis with SPSS version 16.0 Results of the study found that there is a significant positive effect between the Regional Autonomy and Accountability Financial Reporting Regions. Dependence area does not have a significant impact on Regions Financial Reporting Accountability. The effectiveness of significant negative effect on the Local Government Finance Accountability Reporting. Operating expenditure does not have a significant impact on Regions Financial Reporting Accountability. Capital spending has a significant positive effect on Regions Financial Reporting Accountability. Regional Status significant negative effect on Regions Financial Reporting Accountability. From the findings, we can conclude that the Regional Addiction and capital expenditures are a significant positive effect on Regions Financial Reporting Accountability. Regional and Operational Expenditure dependence there is no significant effect on the Local Government Financial Reporting Accountability however Effectiveness and Regional Status has a significant negative effect on Regions Financial Reporting Accountability.

PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA

<p><em>This research is aimed at examining and analyzing the effect of</em><em> the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.</em></p>

DETERMINAN KEPATUHAN PADA KETENTUAN PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Kabupaten/Kota Di Provinsi Nusa Tenggara Barat)

This research aimed to analyze the determinants of compliance toward the provisions of mandatory disclosure of financial statements of local governments (LKPD) throughout districts / cities in West Nusa Tenggara Province which consists of eight regencies and two Cities. This research is quantitative in nature. The data used is secondary data sourced from Audit Reports on LKPD by the Supreme Audit Agency (BPK), overview of the results of BPK and data of the Central Bureau of Statistics for the period of 2011 to 2013. Data were collected by using documentation technique and literature. The analytical method used is panel data regression using the software eviews 8. The results of the research indicate that the wealth of the region, the level of dependence, the age of administrative local government, the number of legislators, total SKPD and deviation rate based BPK audit results have significant influence on the level of disclosure of financial statements of local governments, while the population and the number of audit findings do not have a significant influence on the level of disclosure LKPD .

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PENYELENGGARAAN PEMERINTAHAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi NTB)

This study aimed to examined the effect of the characteristics of the local government and BPK audit findings on the performance of the regional administration of the district/city governments in West Nusa Tenggara Province in 2011-2013. Data were collected by using documentation technique and literature. Tests carried out using multiple linear regression test against all regencies/cities in NTB Province which amounted to 10 (ten) Regency/City among others, West Lombok, Central Lombok, East Lombok, North Lombok, Sumbawa, West Sumbawa, Dompu, Bima, Bima and Mataram. The results showed that the level of regional wealth, the degree of dependence on the central goverment, capital expenditures, leverage and audit findings of no significant effect on the performance of the regional administration, while the size of the local government have a significant effect on the performance of the regional administration in the direction of a positive relationship

KOMITMEN ORGANISASI, KEPUASAN KERJA DAN TURNOVER INTENTIONS AUDITOR BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA

The purpose of this study is to examine the influence of organizational commitment on turnover intentions BPK auditor and the influence of job satisfaction on turnover intentions BPK auditor. This study uses convenience sampling. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Survey method for this study is by distributing questionare. The numbers of questionnaires used in this study are 151 questionnaires. This study uses multiple linear regression analysis to test the classical assumption that includes data normality test, heteroscedasticity, and multicollinearity test using the program Statistical Package for the Social Science (SPSS). The results indicated that affective organizational commitment and continuance organizational commitment do not significantly affect on turnover intentions, while the normative organizational commitment has a negative affect on turnover intentions. Meanwhile, job satisfaction has a positive effect on turnover intentions.

PUBLIKASI LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD114) MELALUI INTERNET (IFLGR) DAN FAKTOR-FAKTOR YANG MEMPENGARUHI

This study focuses on the application of Internet Financial Local Goverment Report (IFLGR) and it’s influencing factors after the issnance of legislation of openness of public information and the influences significenly on the Minister of Home Affairs No.188.52 / 1797 / SJ in 2012, in which is all about the effort embodiment of Good Government. Selected population in this study were all provinces in Indonesia which publishing budget transparency on their official website.
 Selected factors is have consist ofpolitic competition, total assets of local goverment (kay), leverage (lev), the degree of independence (tk), the level of GDP (pd), and BPK audit opinion. By using binary logistic regression with alpha 5%. The results show that the level of independence influential in the implementation of Internet Financial Local Goverment Report (IFLGR), while the rests of variables do not.
 Key word: IFLGR, politic competition, total assets of local goverment,
 leverage, the degree of independence, the level of GDP, and BPK audit opinion

PENGARUH E-GOVERNMENT, KAPABILITAS APIP DAN PERSENTASI PENYELESAIAN TINDAK LANJUT TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA

Audit Opinion BPK is the result of the audit process in the form of a statement that can be a picture of the quality of financial statements of the government, so that it becomes a reference for the central government in the finance ministries in assessing performance achievement of local government in particular to provide rewards and punishments related to public financial management , In connection with these problems, this thesis aims to obtain empirical evidence about the influence of the existence of the implementation of E-Government, APIP capability, and the percentage of completion of the Follow-up BPK BPK audit opinion. The analysis used in this research is multiple regression analysis using the method of research is purposive sampling. This study uses secondary data IHPS BPK 2015, the data IACM 2013, the data Peggi Kemenkominfo RI 2016. Researchers analyzed 228 local government composed of local government districts and cities. The results showed that the existence of e-government implementation and follow-up Completion Percentage BPK significant impact positively on BPK audit opinion, while APIP capability does not have a significant influence on the BPK audit opinion. APIP is not influential capability to audit opinion because most local governments in Indonesia APIP its capability level remained at level 1 (Initial) so it has not been able to support the implementation of effective governance. Applications of this research in the future it is suggested that the local government, Inspectorate (APIP area), BPK RI to cooperate in creating a better audit opinion that WTP opinion on the financial statements.

Internal Control System Weakness and Non-Compliance to the Provision of Legislation in Practicing Audit of Local Government in Indonesia

This study developed a statistical model of non-compliance reporting provisions of law and control of the system of internal control findings BPK. BPK is abbreviation for Badan Pemeriksa Keuangan, the Supreme Audit Agency in Republic of Indonesia. The purpose of this study was to analyze the factors that affect the outcome of the Supreme Audit Agency audit opinion received by the local government. This study has selected 371 samples to the local government for the year 2012. Research uses financial statement data in the form of government in 2012 soft copy of the Supreme Audit Agency and other publications. The results showed that non-compliance reporting provisions of low and system of internal control weakness has significant effect on the administration of the BPK audit opinion.