scholarly journals IMPLEMENTASI PEDOMAN KENDALI MUTU AUDIT-APARAT PENGAWASAN INTERN PEMERINTAH PADA INSPEKTORAT PROVINSI SULAWESI UTARA

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Sendy J. Mewengkang ◽  
Linda Lambey ◽  
David P. E. Saerang
Keyword(s):  
Quality Control ◽  
Human Resources ◽  
Audit Quality ◽  
Action Plan ◽  
Audit Report ◽  
Audit Process ◽  
Internal Auditors ◽  
North Sulawesi ◽  
Result Show ◽  
Qualitative Descriptive

The purpose of this research is to know the Implementation of Audit Quality Control – Internal Auditing of Government Apparatus (PKMA-APIP) at Inspectorate of North Sulawesi Province. Procedures in PKMA-APIP consist of Strategic Plan Design, Audit Plan, Audit Action Plan Program Design, Audit Supervision, Audit Process, Audit Report, Feedback on Audit Report and Human Resources they are intended to ensure APIP professionalism implementation in enhancing supervising role quality. This study is a qualitative descriptive research. The result show that the implementation for audit quality control in the Inspectorate of North Sulawesi Province is not optimal and not appropriate perfectly. It is because the audit plan has not been implemented appropriate with PKMA-APIP, human resources are unqualified to fulfill existing workload, monitoring follow up results of the audit conducted by the unit performing the function of reporting is not maximized, unclear job description towards the unit managing administration and human resources, procedures provided in supporting the implementation of the tasks have not yet been implemented adequately and effectively to monitor the implementation of programs and activities (peer review). The monitor is to ensure and guarantee that the audit conducted by the Inspectorate of North Sulawesi Province meet the standard audit. Keywords        : Audit, Quality Control, Government Internal Auditors

scholarly journals Analisis Kendala Implementasi Pedoman Kendali Mutu Audit Aparat Pengawasan Intern Pemerintah Pada Inspektorat Daerah Kabupaten Bone Bolango

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Isran Utiarahman ◽  
Lintje Kalangi ◽  
Hendrik Manossoh
Keyword(s):  
Quality Control ◽  
Human Resources ◽  
Audit Quality ◽  
Case Study Research ◽  
Control Program ◽  
Validity And Reliability ◽  
Internal Auditors ◽  
Audit Planning ◽  
Control Procedures ◽  
And Control

Abstract. Audit Quality Control Guidelines for Government Internal Auditors (APIP) are procedures and controls that must be performed by each APIP institutions including policies, procedures and control program. The guidelines must be compiled by APIP to ensure that audits are conducted in accordance with the Audit Standards of APIP. There are eight elements in the Guidelines. Those are the Strategic Plan Formulation; Quality Control of Audit Planning of APIP, Audit Plan and Program, Audit Supervision, Audit Implementation, Audit Reporting, Follow-Up of Audit Findings, and Administration and Human Resources. The purpose of this study is to analyze the constraints in implementing PKMA-APIP in the Regional Inspectorate Bone Bolango. This study also discusses the strategies and efforts to overcome those constraints in order to provide assurance and ensure that audits are conducted in accordance with auditing standards APIP. This is a qualitative case study research. Data were obtained through indepth interviews, observation and documentation. Validity and reliability were determined by triangulation. Results show that the Regional Inspectorate Bolango Bone regency in implementing PKMA-APIP not fully in accordance with PERMENPAN and RB 19 Year 2009 on Guidelines for Audit Quality Control-APIP. Codes were established from the transcriptions. Findings indicate that PKMA-APIP was partially implemented. It is caused by some obstacles: organizational commitment, Integrity Auditor, Human Resources and inadequacy of Structure Bureaucracy. Efforts have been conducte to improve its human resources by training, implementing integrity, supporting, building committed leadership including all controllers and estabish the control procedures in accordance with PKMA-APIP. Keywords: Contraints, Quality Control, APIP.

scholarly journals Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study

2020 ◽  
Vol 12 (2(I)) ◽  
pp. 38-41
Author(s):  
Khoirul Aswar ◽  
Fahmi Givari Akbar ◽  
Noegrahini Lastiningsih
Keyword(s):  
Attribution Theory ◽  
Audit Quality ◽  
Public Institution ◽  
Audit Process ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Audit Failure ◽  
The Public ◽  
Audit Firms

This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited budget. The purposes of this study are to determine the extent of audit quality produced by government internal auditors at the Principal Inspectorate of Indonesia’s Supreme Audit Institution. Based on attribution theory, this study has several objectives, namely to determine the effect of competence, independence, and motivation on audit quality. Therefore, the contribution of this research can be the object of consideration and evaluation for Indonesia’s Supreme Audit Institution auditors regarding the audit process and audit results in the public or government sector, an information for Principal Inspectorate of Indonesia’s Supreme Audit Institution as an effort to maintain and improve the quality of government internal audits, and an information for the public in overseeing the audit quality of the management and responsibility of state finances.

scholarly journals ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Puja Lestari ◽  
Dewi Susilowati ◽  
Wahyudin Wahyudin
Keyword(s):  
Human Resources ◽  
Commercial Bank ◽  
Audit Quality ◽  
Annual Reports ◽  
Islamic Banking ◽  
Audit Process ◽  
Unit Of Analysis ◽  
Reporting Requirements ◽  
Auditing Standards ◽  
Privately Owned

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.

scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA

2013 ◽  
Vol 2 (1) ◽  
pp. 192
Author(s):  
Cristofer Sumiok ◽  
Winston Pontoh
Keyword(s):  
Local Government ◽  
Audit Quality ◽  
Financial Statements ◽  
F Test ◽  
Internal Auditors ◽  
Government Accounting ◽  
Education Experience ◽  
North Sulawesi ◽  
Financial Governance ◽  
The Government

In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards  ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research aim to know the influence of competence and independence with quality audit regional inspectorate officers as financial control in the province of North Sulawesi.The Data was collected by survey with questionnaire contain list of question that have to fill by internal auditors in inspectorate as respondent. Technique data analyzing to the test the hypothesis by multiple linear regression using SPSS Ver 19.0.The result by using F-test shows that competence  ( X1 )  and independence  ( X2)  on the test result indicate that the variabel F competence  ( X1 )  and independence  ( X2 )  has significant correlation with audit quality regional inspectorate officers in the province of north Sulawesi. the result of F test shows that Fhit = 6,016 and Ftab with confidence level 95% df1  ( 2 )  and df2  ( 46 )  is 2,81 at level significance 0,002 < α: 5%  ( 0,05)  it means Ha could accepted the result of t test show that pnly competence variables that has influence with audit quality in regional inspectorate officers in the province of northSulawesi. t hit, shows 3,864 > t2,014 at level significance 0,000 < 0,05 Independence variable shows thit 0,986 < ttabtab2,014 at level significance 0,329 > 0,05 it means that independent variable didn’t influence with audit quality regional inspectorate officer in the province of north Sulawesi.Key Words : competence, independence

scholarly journals EVALUASI PERLAKUAN PERSEDIAAN BARANG DAGANGAN PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Dei Gustiani Gerungan ◽  
Sifrid S. Pangemanan ◽  
Rudy J. Pusung
Keyword(s):  
Research Result ◽  
Operational Stability ◽  
Trading Company ◽  
Agriculture Sector ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Initial Observation ◽  
Result Show ◽  
Qualitative Descriptive

PT. Pertani (Persero) Branch of North Sulawesi is a trading company operating in agriculture sector. Inventory has an important role to maintain the company’s operational stability and determine the company’s level of profit. The main problem in accounting of inventory the inconsistency with PSAK no.14.The purpose of this study is to analysis the consistency between the disclosure of inventory with PSAK no.14. Data was collected by interview, documentation, and initial observation prior research. This study is a qualitative descriptive research. Result show that the company has mostly closure its inventories in accordance with PSAK no.14.Keywords: inventory accounting, psak no.14

scholarly journals Audit Partner’s Involvement in Audit Process, as an Indicator of Audit Quality

2019 ◽  
pp. 4
Author(s):  
Darius Vaicekauskas
Keyword(s):  
Quality Control ◽  
Control System ◽  
Audit Quality ◽  
Quality Control System ◽  
Audit Process ◽  
Team Members ◽  
Audit Firm ◽  
Team Structure ◽  
Partner Involvement

Audit quality is determined by the criteria of the audit firm and the audit engagement team. One of the most important criteria of the audit engagement team is the involvement of the responsible engagement partner (hereinafter - partner) in the audit. As an executive of an audit firm, the partner is responsible for the quality control system within the audit firm, creating a "tone from the top" and presenting himself and his/her behavior, including involvement in the audit process, as an example for other less experienced audit engagement team members. This article examines the role of the partner in the audit engagement team structure to achieve audit quality, introduces the issue of partner involvement in the audit process, and proposes suggested indicators that can help assess the level of partner involement in the audit process for audit quality reviewers.

scholarly journals The antecedents of audit quality: The input-process-output factors

Accounting ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 1275-1286 ◽  
Author(s):  
M. Ardiansyah Syam ◽  
Imam Ghozali ◽  
Adam Adam ◽  
Endang Etty Merawati
Keyword(s):  
Quality Assurance ◽  
Structural Equation ◽  
Audit Quality ◽  
Audit Report ◽  
Input Process ◽  
Audit Process ◽  
Public Accounting ◽  
Firm Level ◽  
Output Factors ◽  
Process Output

This paper is intended to explore the manifestation of attributes in reflecting audit quality as set by International Auditing and Assurance Standard Board (IAASB). This research focuses on the attributes of Input-Process-Output factors for engagement (auditor) and firm (public accounting firm) level. The input factors considered are: values, ethics, and attitude, knowledge, skill and experience. The process factors considered are: audit process, and quality assurance. The output factor considered is the audit report. The data gathered from 250 senior auditors who work in 100 public accounting firms in Indonesia. The data analysis and hypotheses testing were processed using Second Order Confirmatory Factor Analysis - Structural Equation Model (SEM) - SmartPLS 3.0. The results of the study confirmed that input, process, and output factors manifest the audit quality. All attributes of values, ethics and attitude for engagement and firm level, positively manifest the audit quality. All attributes of knowledge, experience and time, for engagement and firm level, positively manifest the audit quality. All attributes of audit process and quality assurance, for engagement and form level, positively manifest the audit quality. All attributes of output (audit report), for engagement and firm level, positively manifest the audit quality.

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