Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat

This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.

607 A Close Loop Audit on Proper Documentation of Ventriculo-Peritoneal (VP) Shunt Valve Settings in Operation Note

Aim Re-audit the practice of proper documentation of shunt type and settings in VP shunt surgery in Queen's Medical Centre, Nottingham for the period of 1st November 2019 – 31st October 2020. It is very important as programmable shunt setting could get changed during MRI, causing shunt failure. Method It was a retrospective collection of data of patients admitted to Queens medical Centre, Nottingham who had undergone VP shunt procedure. Exceptions: 4 files were excluded from study as they did not undergo VP shunt procedure. Results Total number of patients: 98. 4 patients were excluded. Actual sample size 94. Total VP shunt procedure done: 107. In 96 out of 107 procedures the shunt valve type and settings were properly documented. In 11 out of 107 procedures the shunt valve type and settings were not documented. In 33 out of 107 procedures programmable shunt valves were used. All 33 procedures had proper documentations. Previous audit result Duration of data collection: 2 years (from March 2016 to February 2018). Sample size 200. Total VP shunts done 247. Proper documentation of shunt valve type and settings were done in 209 out of 247 procedures. In 38 out of 247 procedures shunt valve type and settings were not documented. In 55 out of 247 procedures programmable shunt valves were used. 3 out of these 55 procedures (programmable shunt valves) lacked proper documentation. Conclusions There is an overall improvement in the practice of documentation of VP shunt valve type and settings in operative notes after implementing the plan of actions decided on first audit.

PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN TERHADAP OPINI ATAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PRIVINSI ACEH

This study aims to determine the effect of the rest of the audit findings and follow-up of the audit results on the opinion of local government financial report of the regency/city government in Aceh Province. The population in this study is all 23 regencies/cities in Aceh Province. Samples are selected by using saturated or census sample techniques. The data source of this study cames from the secondary data obtained from the reports audit result of audi board of Indonesia for the 2015-2017 period. Analysis method used is ordinal logistic regression analysis. The results of this study indicate that the audit findings have a negative effect on opinion of local government finalcial report, and follow-up of the audit results have negative effect on opinion of local government financial report

Reflextherapy in Healthcare – Reflection on Audit Result and Employment of Therapy

An article was published in 20141 reporting on an audit of the Membership of the Association of Chartered Physiotherapists in Reflextherapy (ACPIRT). This article reflects on the outcome of the audit in the context of a treatment tool in physiotherapy and allied health professions in the United Kingdom and abroad. Background: ACPIRT was established in 1992 by Christine Jones, physiotherapist, and associated colleagues to provide a clinical interest group for physiotherapists and allied health professionals practising reflextherapy (RT), a manual therapy applied to the feet (or hands) similar and akin to reflexology. The audit was carried out in 2009 to establish a professional profile of members and to document their clinical experiences in using RT in healthcare. Methodology: 161 ACPIRT members were sent a postal questionnaire (including a stamped return envelope) regarding their experience using RT treating patients in the NHS and/or in private practice. One hundred (62%) members responded. A pilot study was carried out prior to the main enquiry including 14 ACPIRT committee members. Their results were included in the final audit result. Aims: i) To describe members’ demographics, work environments and opinions of the value of RT in healthcare. ii) To describe the historical background and development of RT to become an accepted therapeutic intervention by the Chartered Society of Physiotherapy. Results: Sixty-eight respondents (68%) considered RT ‘very good’, ‘good’ and ‘as good as’ orthodox physiotherapy. Fifty-eight respondents (58%) thought RT had a 25% placebo effect. No one considered RT to have a 100% placebo effect. Overwhelmingly, 95 respondents (95%) reported ‘relaxation’, ‘reduced stress’ and ‘reduced pain’ as main benefits of the treatment. A few respondents reported ‘increased fertility’, ‘improved bowel function’ and ‘reduced appetite’. Comments were made on the future of RT and recommendation for a Foundation Course. The results showed a mature, highly experienced professional membership with a female gender bias.

THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)

The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.

Security Information Sharing in Smart Grids: Persisting Security Audits to the Blockchain

With the transformation in smart grids, power grid companies are becoming increasingly dependent on data networks. Data networks are used to transport information and commands for optimizing power grid operations: Planning, generation, transportation, and distribution. Performing periodic security audits is one of the required tasks for securing networks, and we proposed in a previous work autoauditor, a system to achieve automatic auditing. It was designed according to the specific requirements of power grid companies, such as scaling with the huge number of heterogeneous equipment in power grid companies. Though pentesting and security audits are required for continuous monitoring, collaboration is of utmost importance to fight cyber threats. In this paper we work on the accountability of audit results and explore how the list of audit result records can be included in a blockchain, since blockchains are by design resistant to data modification. Moreover, blockchains endowed with smart contracts functionality boost the automation of both digital evidence gathering, audit, and controlled information exchange. To our knowledge, no such system exists. We perform throughput evaluation to assess the feasibility of the system and show that the system is viable for adaptation to the inventory systems of electrical companies.

Pendampingan Penguatan Tata Kelola Sistem Informasi Dinas Pertanian Kota Salatiga

Information Systems Audit is a mechanism that aims to ensure the internal control in the internal system of an organization has been running in accordance with the design set in an effort to achieve the goals set by evaluating and testing every activity carried out in the organization. In this article, the community service activities in the form of an information system audit on the Farming System in the Department of Agriculture of Salatiga City are explained. The audit was conducted using COBIT. Based on the audit result, it was found that the information system at the Department of Agriculture of Salatiga City, which is the Pa'Tani System, has been running smoothly and is well managed according to the desired goals and needs

Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia

This study aims to analyze the follow-up of external audit results at PT. Telkom Region IX, Tbk. The research method used by researchers is quantitative descriptive data collection in the form of financial statements audited by the internal auditors and external auditors in 2018 and followed up by asking opinions for informants related to financial reporting. Based on the results of an analysis of research conducted at PT. Telkom states that the audited financial statements in 2018 show the results of an opinion that is reasonable with the exception due to inconsistencies and human resources implementing multiple positions in a company's activities, which can be seen when preparing different fixed asset reports in 2017 and 2018 , so based on the problem it does not show the category of cheating because the reasons presented by the management at the time of the inspection are considered reasonable because it is only done once so that the calculation of depreciation in the following year does not repeat the mistake again, but if the following year changes the depreciation method then this is a an intentional fraud because it has been committed more than once.

Client’s Effort in Intervening State’s Financial Audit Result: Grounded-Theory Approach

This paper draws its conclusions using an inductive approach. We find interesting symptoms in the field related to clients' efforts to influence audit opinion in the public financial audit process in various regions in Indonesia. For the purpose of inductive reasoning, we use a grounded theory approach as a tool for analysis and for drawing conclusions. Our findings are that there are at least seven ways and efforts taken by clients to intervene with the audit decisions made by BPK, and thus we eventually formulate a theory that the audit system in the government requiring interaction between the auditee, in this case the financial management apparatus and the BPK auditor, gives birth to a communication. This communication is used by the auditee to influence the results of the audit. The research implication is that there are ways for auditors to prevent clients from misusing the opportunities to influence audit result.

PENGARUH KUALITAS KETUA TIM FUNGSIONAL PEMERIKSA PAJAK DAN DURASI WAKTU PEMERIKSAAN TERHADAP KUALITAS SURAT KETETAPAN PAJAK KURANG BAYAR

This study aims to determine the effect of quality of tax auditor and the length of tax audit on the quality tax audit result. The quality of tax auditor is demonstrated by tenure and latest education. The length of tax audit indicates the level of tax audit difficulty. The object of this study is the result of special tax audit conducted by tax audit team leader at the Tax Offices in Directorate General of Taxes Regional Office XYZ. The results of this study shows that tenure has a positive effect on the quality of tax audit result while the latest education and length of tax audit have a negative effect on the quality of tax audit result. The results of this study are expected to contribute to Directorate General of Taxes in determining the pattern of assignment of tax audit team and distribution of audit cases based on the quality of the tax auditor and the level of tax audit difficulty. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pemeriksa pajak dan durasi waktu pemeriksaan pajak terhadap kualitas hasil pemeriksaan pajak. Kualitas pemeriksa pajak ditunjukkan oleh pengalaman kerja dan pendidikan terakhir. Durasi waktu pemeriksaan menunjukkan tingkat kesulitan pemeriksaan pajak. Objek penelitian yaitu hasil pemeriksaan khusus yang dilakukan oleh ketua tim pemeriksa pajak pada Kantor Pelayanan Pajak Pratama di lingkungan Kantor Wilayah Direktrorat Jenderal Pajak XYZ. Hasil penelitian menunjukkan bahwa pengalaman kerja berpengaruh positif terhadap kualitas hasil pemeriksaan pajak sedangkan pendidikan terakhir dan durasi waktu pemeriksaan berpengaruh negatif terhadap kualitas hasil pemeriksaan pajak. Hasil penelitian diharapkan dapat memberikan kontribusi kepada Direktorat Jenderal Pajak dalam menentukan pola penempatan tim pemeriksa pajak dan distribusi kasus pemeriksaan berdasarkan kualitas pemeriksa pajak dan tingkat kesulitan pemeriksaan pajak.