Independensi, Kompetensi, Pengalaman, Gender dan Kualitas Hasil Reviu Auditor Badan Pemeriksa Keuangan di Indonesia
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Abstract
ABSTRACT
This study aims to provide empirical evidence and analyze independence, competence, work experience and gender on the quality of LHP study results. The population of this study is a reviewer in the Main Inspectorate of BPK and staff outside the main Inspectorate unit that has revised LHP. The sample in this study was 56 reviewer. The data in this study is the primary data obtained from the answers of questionnaires given to the respondents. Hypothesis testing is done by using multiple regression which has previously tested the validity, reliability and test of classical principle. Test results show achievement and results. Further research can test based on gender groups to find out evidence of experience as a determinant of the quality of the results of the study. This is done with consideration based on the samples tested, where the number of male and female smoothes is not much different, the experience is not proven by the review results.
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris dan menganalisis pengaruh independensi, kompetensi, pengalaman kerja dan gender terhadap kualitas hasil reviu LHP. Populasi penelitian ini adalah pereviu di lingkungan Inspektorat Utama BPK dan pegawai di luar unit Inspektorat Utama yang
pernah melakukan reviu atas LHP. Sampel dalam penelitian ini sebanyak 56 auditor pereviu. Data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner yang diberikan kepada responden. Pengujian hipotesis dilakukan menggunakan regresi berganda yang sebelumnya telah diuji validitas, reliabilitas dan uji asumsi klasik. Hasil pengujian menunjukkan independensi dan kompetensi mempengaruhi kualitas hasil reviu, namun pengalaman dan gender tidak berpengaruh terhadap kualitas hasil reviu. Penelitian mendatang dapat melakukan pengujian berdasarkan kelompok gender agar diketahui bukti pengaruh pengalaman sebagai determinan kualitas hasil reviu. Hal ini dilakukan dengan pertimbangan berdasarkan sampel yang diuji, dimana jumlah smapel pria dan wanita tidak jauh berbeda, pengalaman tidak terbukti mempengaruhi hasil reviu.
JEL Classification: H83, G28
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