[
ABSTRAKPenelitian ini membahas kualitas aparatur pengawasan intern pemerintah di
Inspektorat Daerah dengan membandingkan kualitas kerja dari auditor dan
pengawas. Penelitian ini adalah penelitian kualitatif dengan metode deskriptif di
lima inspektorat daerah. Penelitian ini menyimpulkan bahwa pelaksanaan
kegiatan pengawasan yang dilakukan oleh auditor dan pengawas telah memenuhi
unsur-unsur kualitas dan telah memuaskan auditan. Namun penelitian ini tidak
dapat mengidentifikasi secara tegas siapa dari auditor atau pengawas yang telah
memberikan kontribusi besar atas capaian kualitas dan kepuasan auditan. Hal
tersebut disebabkan karena pelaksanaan kegiatan pengawasan yang dilakukan
inspektorat daerah dilakukan secara sinergis dengan mengabaikan tugas pokok
yang tercantum dalam peraturan.
ABSTRACTThis study discusses the quality of government internal control apparatus at the
regional inspectorate by comparing the performance quality of auditor and
supervisor. The study is qualitative descriptive interpretive in five regional
inspectorates. The study suggests that the supervising activity done by the auditor
and the supervisor has completed the acquired qualifications, and has satisfied the
auditee. However the study can not determine who has more contribution to the
quality of audit and auditee satisfaction. It is because the supervising activity of
the regional inspectorate is done sinergisticly and disregarding the principal duty
of auditor and supervisor., This study discusses the quality of government internal control apparatus at the
regional inspectorate by comparing the performance quality of auditor and
supervisor. The study is qualitative descriptive interpretive in five regional
inspectorates. The study suggests that the supervising activity done by the auditor
and the supervisor has completed the acquired qualifications, and has satisfied the
auditee. However the study can not determine who has more contribution to the
quality of audit and auditee satisfaction. It is because the supervising activity of
the regional inspectorate is done sinergisticly and disregarding the principal duty
of auditor and supervisor.]