PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP
Abstract: This study aims to
examine the differences and the factors that affect the Level of Reliance The
Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies
(K/L) and Local Government, on Government Internal Supervisory Apparatus
(APIP). The increasing role of APIP in good goverment governance, as well as
resource constraints of BPK , is a contributing factor increasing the
efficiency of the BPK audit with increasing levels of reliance on APIP. The
sampling method was convenient sampling. Samples were selected based on
easiness of control questionnaires. This study uses primary data with
respondent, BPK’s auditor has done performance audit on APIP in 2013, with a
sample of 74 respondents. The statistical tool used is the Mann Whitney U test,
Manova, and Multiple Discriminant Analisys. The results showed that there was
no difference in the level of reliance and perceptions of quality inspection
between APIP K / L and local government. The most influential factors on level
of reliance BPK auditors on APIP is independence and objectivity, inherent risk
of auditee, and competence.
Keywords: Reliance,
Goverment’s Internal Auditors, Goverment’s Eksternal Auditors, Goverment’s
audit efficiency
Penulis: Agung Pramudito,
Darsono
Kode Jurnal: jpakuntansidd140915
