PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, KOMPETENSI DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS HASIL PENGAWASAN PADA DEPUTI 1 DAN DEPUTI 2 BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN

Mubarok, Danang Andrian (2024) PENGARUH KOMPLEKSITAS TUGAS, TEKANAN ANGGARAN WAKTU, KOMPETENSI DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS HASIL PENGAWASAN PADA DEPUTI 1 DAN DEPUTI 2 BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, tekanan anggaran waktu, kompetensi auditor dan objektivitas auditor terhadap kualitas hasil pengawasan. Penelitian ini dilakukan dengan metode kuantitatif dengan jenis penelitian kausal. Data pada penelitian ini dikumpulkan dengan melakukan penyebaran kuesioner kepada auditor di Deputi 1 dan Deputi 2 Badan Pengawasan Keuangan dan Pembangunan (BPKP). Teknik analisa data yang digunakan adalah Structured Equation Model (SEM) untuk melakukan pengujian hipotesis. Hasil dari penelitian ini menyimpulkan bahwa kompleksitas tugas, kompetensi auditor dan objektivitas auditor bepengaruh positif dan signifikan terhadap kualitas hasil pengawasan. Sedangkan tekanan anggaran waktu tidak berpengaruh terhadap kualitas hasil pengawasan. Penelitian ini diharapkan dapat menjadi bahan masukan dan pertimbangan dalam rangka evaluasi desain, strategi dan kebijakan pengawasan intern. This research aims to determine the influence of task complexity, time budget pressure, auditor competence and auditor objectivity on the quality of supervision results. This research was carried out using quantitative methods with a causal type of research. The data in this study was collected by distributing questionnaires to auditors at Deputy 1 and Deputy 2 of the Financial and Development Supervisory Agency (BPKP). The data analysis technique used is the Structured Equation Model (SEM) to carry out hypothesis testing. The results of this research conclude that task complexity, auditor competence and auditor objectivity have a positive and significant influence on the quality of supervision results. Meanwhile, time budget pressure has no effect on the quality of supervision results. It is hoped that this research can provide input and consideration in the context of evaluating designs, strategies and internal supervision policies.

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