PERSEPSI AUDITOR DAN AUDITEE ATAS PENGGUNAAN FAKTOR-FAKTOR KUALITATIF MATERIALITAS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
Abstract: The aims of this
research is to examine the perceptions of auditors and auditees on the use of
qualitative materiality factors in the context of the formulation audit opinion
by BPK RI and to examine the perceptions of auditors and auditees for the
consequences that may arise if the qualitative materiality factors implemented
by BPK RI.
The population of this study is BPK RI’s auditors in 34 provinces and BPK
RI’s auditees in this case the provincial, district and city’s governtment
which are represented by the management at BPKD and Inspektorat. Research
sampel obtained in this study is 167 BPK RI’s auditors and 32 BPK RI’s auditees
as respondent. Respondents were given a questionnaire and asked to respond
within five Likert scale. Data were analyzed using non-parametric statistical
test Mann-Whitney U-test.
The results indicate that there are differences in the perception on the
use of qualitative materiality factors which the auditors tend to agree while
the auditees tend neutral. The results showed that the auditors and auditees
have the same perception of the use of qualitative materiality will improve the
quality of BPK RI’s audit and will generate a positive response from the public
related to BPK RI’s Audit, and different perceptions of the use of qualitative
materiality will improve the quality of financial reporting.
Penulis: Dwinanda Harsa,
Darsono Darsono
Kode Jurnal: jpakuntansidd140945
