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"Tesis ini membahas tentang kesesuaian standar/manual audit kinerja BPK dengan standar/manual audit kinerja lembaga pemeriksa (SAI) negara lain. Metode penelitian yang digunakan adalah studi pustaka dan bersifat deskriptif. Hasil penelitian secara umum tidak ada perbedaan yang mendasar dalam hal perbandingan standar/manual audit kinerja yang dimiliki oleh BPK dengan SAI negara lain. Hasil penelitian menyarankan bahwa BPK perlu menyusun rencana strategis audit kinerja, membuat sebuah tim khusus untuk melakukan manajemen audit kinerja, dan melakukan evaluasi atas dampak dan nilai tambah yang diberikan oleh audit kinerja yang dilakukan.

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This thesis is a literature and descriptive study that discuses about the appropriateness between performance audits standard/manual used by BPK and other SAI?s. In general, there is no significant difference between performance audits standard/manual used by BPK and other SAI?s. This study recommends BPK to arrange a performance audits strategic plan, make a team to manage performance audits, and evaluate the impact and value added brought by performance audits that have been done."

"Tesis ini membahas tentang kesesuaian standar/manual audit kinerja BPK dengan standar/manual audit kinerja lembaga pemeriksa (SAI) negara lain. Metode penelitian yang digunakan adalah studi pustaka dan bersifat deskriptif. Hasil penelitian secara umum tidak ada perbedaan yang mendasar dalam hal perbandingan standar/manual audit kinerja yang dimiliki oleh BPK dengan SAI negara lain. Hasil penelitian menyarankan bahwa BPK perlu menyusun rencana strategis audit kinerja, membuat sebuah tim khusus untuk melakukan manajemen audit kinerja, dan melakukan evaluasi atas dampak dan nilai tambah yang diberikan oleh audit kinerja yang dilakukan.

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This thesis is a literature and descriptive study that discuses about the appropriateness between performance audits standard/manual used by BPK and other SAI`s. In general, there is no significant difference between performance audits standard/manual used by BPK and other SAI`s. This study recommends BPK to arrange a performance audits strategic plan, make a team to manage performance audits, and evaluate the impact and value added brought by performance audits that have been done."

"Laporan magang ini membahas mengenai prosedur dari tahap perencanaan audit kinerja yang dilakukan oleh Departemen Audit Internal OJK terhadap proses pernyataan pendaftaran oleh emiten dalam rangka penawaran umum untuk periode 1 Januari 2018 sampai dengan 15 November 2018. Audit kinerja dilakukan untuk menilai efisiensi dan efektivitas dari proses pernyataan pendaftaran oleh emiten melalui E- Registration. Perencanaan audit kinerja didasarkan pada pedoman audit kinerja yang dikeluarkan oleh DewaniKomisioner Audit Internal, Manajemen Risiko, dan Pengendalian Kualitas. Sementara itu, kerangka analisis yang digunakan penulis adalah konsep perencanaan  audit kinerja pada sektor publik. Hasil analisis menunjukkan bahwa masih terdapat beberapa kelemahan dalam implementasi prosedur perencanan audit kinerja seperti penentuan tujuan audit yang belum disesuaikan dengan area kunci dan kriteria audit yang belum bersifat spesifik terhadap tujuan audit.

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This report discusses about the procedures of performance audit at the planning stage which conducted by Departemen Audit InternaI OJK over the process of registration statement with regard to Initial Public Offering or Go Public. The audit period is from 1 Januari 2018 to 15 November 2018. The performance auditing was held to assess the efficiency and effectiveness of registration statement process through E-Registration. The performance audit planning is based on the performance audit guidance which was issued by The Board of Commissioners of Internal Audit, Risk Management and Quality Control. The framework which used by the author is the concept of performance audit plan on public sector. The results of analysis show that there are some shortcoming in performance audit planning procedure implementation, such as the setting of the audit objectives is not matched with the key areas and the audit criteria that is not specific yet with the audit objective. "

"[Tesis ini mengambil topik penelitian mengenai audit kinerja sektor publik yang dilakukan oleh auditor internal pemerintah. Direktorat Jenderal Pajak selaku auditan dan Inspektorat Jenderal selaku auditor dipilih sebagai instansi yang akan diteliti. Tujuan dari penelitian ini adalah untuk menilai kesesuaian antara praktik penerapan dan teori universal terkait audit kinerja, serta perbandingannya dengan beberapa negara lain. Selain itu, penelitian ini juga bertujuan untuk mencari tahu kendala yang dihadapi oleh auditor internal pemerintah dalam menerapkan audit kinerja beserta solusi pemecahannya. Metode penelitian menggunakan kuesioner dan wawancara sebagai teknik pengumpulan data. Kuesioner bersifat anonim dan berisi pertanyaan tertutup menggunakan skala Likert untuk memudahkan responden dalam menjawab. Selanjutnya, proses wawancara dilaksanakan untuk melakukan validasi atas hasil jawaban kuesioner. Setelah melakukan analisis data, didapatkan kesimpulan bahwa penerapan praktik audit kinerja internal oleh Inspektorat Jenderal pada Direktorat Jenderal Pajak telah sesuai dengan teori-teori universal dan praktik-paktik penerapan di beberapa negara lain seperti Australia dan Selandia Baru. Namun demikian, Inspektorat Jenderal masih memerlukan penelitian yang lebih mendalam lagi sebelum menetapkan suatu tema audit pada Direktorat Jenderal Pajak dan membuat peraturan internal terkait pedoman audit kinerja. Selain itu, kuantitas dan kualitas auditor juga masih harus ditingkatkan untuk meningkatkan kecermatan pelaksanaan dan kualitas pelaporan audit kinerja internal.

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This thesis takes public sector performance audit performed by government internal auditor as the research topic where Directorate General of Tax as auditee and Inspectorate General as auditor chosen as the observed agencies. The research objective is to srutinize the conformity between the implementation practice and the theories of performance audit, and its comparison with several other countries. Moreover, this research objective is also to find constraints faced by government internal auditor in implementing performance audit and the solutions to solve them. The research methodology uses questionnaire and interview as data collection techniques. The questionnaires are anonymous and consist of close-ended questions using Likert scale to ease the respondents to answer. Furthermore, the interview process is performed in order to validate the questionnaires’ results. After doing data analysis, it is concluded that the implementation practice of internal performance audit held by Inspectorate General for Directorate General of Tax is conformed with the theories and implementation practices in several other countries, such as Australia and New Zealand. However, Inspectorate General still has to make a deeper research before determining an audit theme for Directorate General of Tax and issue internal regulation related to performance audit guidance. Moreover, the quantity and quality of the auditors should be improved to enhance execution thoroughness and reporting quality of internal performance audit., This thesis takes public sector performance audit performed by government

internal auditor as the research topic where Directorate General of Tax as auditee

and Inspectorate General as auditor chosen as the observed agencies. The research

objective is to srutinize the conformity between the implementation practice and

the theories of performance audit, and its comparison with several other countries.

Moreover, this research objective is also to find constraints faced by government

internal auditor in implementing performance audit and the solutions to solve

them. The research methodology uses questionnaire and interview as data

collection techniques. The questionnaires are anonymous and consist of closeended

questions using Likert scale to ease the respondents to answer.

Furthermore, the interview process is performed in order to validate the

questionnaires’ results. After doing data analysis, it is concluded that the

implementation practice of internal performance audit held by Inspectorate

General for Directorate General of Tax is conformed with the theories and

implementation practices in several other countries, such as Australia and New

Zealand. However, Inspectorate General still has to make a deeper research before

determining an audit theme for Directorate General of Tax and issue internal

regulation related to performance audit guidance. Moreover, the quantity and

quality of the auditors should be improved to enhance execution thoroughness and

reporting quality of internal performance audit]"

"Penelitian ini bertujuan untuk mengevaluasi kesesuaian penerapan tahapan audit kinerja oleh Aparat Pengawasan Intern Pemerintah (APIP), yang meliputi tahap perencanaan, pelaksanaan, dan komunikasi hasil audit. Metode yang digunakan dalam penelitian ini adalah pendekatan penelitian kualitatif berupa studi kasus dengan objek penelitian pada Inspektorat Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (Kementerian PANRB). Inspektorat Kementerian PANRB merupakan unit pengawas intern yang salah satu tugasnya adalah melakukan audit kinerja. Evaluasi dalam penelitian ini difokuskan pada kegiatan audit kinerja yang dilakukan oleh Inspektorat Kementerian PANRB tahun 2022 yaitu Audit Kinerja atas Pelaksanaan Pemantauan dan Evaluasi Kinerja Penyelenggaraan Pelayanan Publik (PEKPPP). Pengumpulan data dilakukan melalui telaah dokumen dan wawancara. Analisis data menggunakan Keputusan Inspektur Kementerian PANRB Nomor 5 Tahun 2021 tentang Pedoman Pelaksanaan Audit Kinerja di Lingkungan Kementerian PANRB, yang mengacu pada Panduan Praktik Audit Kinerja yang diterbitkan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) tahun 2018. Hasil penelitian ini menunjukkan bahwa secara keseluruhan Inspektorat Kementerian PANRB sudah melakukan setiap tahapan audit kinerja mulai dari tahap perencanaan, pelaksanaan, sampai dengan komunikasi hasil audit, namun beberapa kegiatan dalam tahapan audit kinerja tersebut masih memerlukan perbaikan sesuai dengan ketentuan dalam Keputusan Inspektur Kementerian PANRB Nomor 5 Tahun 2021, terutama terkait pendokumentasian kertas kerja. Penyebab terjadinya kondisi ini antara lain belum dilakukan sosialisasi Pedoman secara berkala, periode waktu penugasan cukup singkat, adanya tumpang tindih penugasan, jumlah dan kompetensi tim audit belum memadai, auditee tidak merespons tim audit, dan belum ada sistem penilaian kinerja yang menerapkan reward and punishment. Untuk mengoptimalkan kegiatan audit kinerja ke depannya, Inspektorat Kementerian PANRB dapat melakukan sosialisasi Pedoman secara berkala, mengevaluasi waktu penugasan, menambah jumlah auditor, menyusun rencana diklat, melakukan sharing knowledge dengan auditee, dan menerapkan sistem reward and punishment.

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This research aims to evaluate the compliance of the implementation of the performance audit stages by the Government Internal Supervisory Apparatus (APIP), which includes the audit planning, audit execution, and communication of audit results. The method used in this research is a qualitative research approach in the form of a case study with the object of research at the Inspectorate of the Ministry of State Apparatus Empowerment and Bureaucratic Reform (PANRB Ministry). The Inspectorate of the PANRB Ministry is an internal supervisory unit, one of whose duties is to carry out performance audits. The evaluation in this research focused on the performance audit activities carried out by the Inspectorate of the PANRB Ministry in 2022, which is the performance audit on the implementation of performance monitoring and evaluation of public service delivery (PEKPPP). Data collection is conducted through document review and interviews. Data analysis is based on the Decree of the Inspector of the PANRB Ministry Number 5 of 2021 concerning the Guidelines for Performance Audit Implementation in the PANRB Ministry, which refers to the Guidelines for Performance Audit Practices published by the Financial and Development Supervisory Agency (BPKP) in 2018. The results of this research show that, overall, the Inspectorate of the PANRB Ministry has carried out each stage of the performance audit, starting from the audit planning, audit execution, and communication of audit results, but some activities in those performance audit stages still require improvement in accordance with the Decree of the Inspector of the PANRB Ministry Number 5 of 2021, especially the documentation of working papers. This is due to the socialization of the guidelines not yet held regularly, the assignment time period is quite short, there is overlapping of assignments, the number and competence of the audit team are not sufficient, the auditee does not respond to the audit team, and there is no system of performance assessment that applies reward and punishment. To optimize the performance audit activities in the future, the Inspectorate of the PANRB Ministry can hold the socialization of the guidelines regularly, evaluate the assignment time period, add the number of auditors, make training plans, share knowledge with auditees, and implement a reward and punishment system."

"Penelitian ini membahas tentang pengaruh efektivitas dewan komisaris, efektivitas komite audit, dan kinerja modal intelektual terhadap probabilita kelayakan kredit. Penilaian efektivitas dewan komisaris dan komite audit dilakukan menggunakan scoring yang dikembangkan oleh Hermawan (2009) berdasarkan karakteristik- karakteristiknya yaitu independensi, aktivitas, jumlah anggota, dan kompetensi untuk dewan komisaris, serta aktivitas, jumlah anggota, dan kompetensi untuk komite audit. Kinerja modal intelektual diukur menggunakan metode VAICTM yang dikembangkan oleh Pulic (1998) dan probabilita kelayakan kredit, dilihat dari daftar perusahaan yang dinyatakan layak mendapatkan kredit menurut majalah Infobank edisi April 2011. Penelitian ini menggunakan 193 perusahaan nonkeuangan yang tercatat di BEI pada tahun 2010. Hasil dari penelitian ini yaitu tidak terdapatnya pengaruh yang signifikan pada efektivitas dewan komisaris dan komite audit terhadap probabilita kelayakan kredit perusahaan. Selain itu, juga tidak terdapat perngaruh yang signifikan dari efektivitas dewan komisaris dan komite audit dengan kinerja modal intelektual. Walaupun demikian, kinerja modal intelektual sendiri memiliki pengaruh positif dan signifikan terhadap probabilita kelayakan kredit. Selain itu, pengaruh kinerja modal intelektual tetap berpengaruh positif dan signifikan terhadap probabilita kelayakan kredit meskipun diuji secara bersama-sama dengan efektivitas dewan komisaris dan komite audit.

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The purpose of this research is to examine the effects of board of commissioner effectiveness, audit committee effectiveness, and intellectual capital performance on the probability of creditworthiness. Board of commissioner and audit committee effectiveness are assessed by using scoring method developed by Hermawan (2009). The effectiveness of board of commissioner is assessed based on its independency, activity, size, and competence. Meanwhile, audit committee effectiveness is assessed based on its activity, size, and competence. Intellectual capital performance is measured by using VAICTM, a method developed by Pulic (1998), and creditworthiness is measured based on the assessment done by Infobank Magazine April 2011. This research was using 193 samples of non- financial companies that listed at Indonesia Stock Exchange in 2010. The results of this research show that there is no significant effect of board of commissioner and audit committee effectiveness on the probability of creditworthiness. Besides, there is no significant effect of board of commissioner and audit committee effectiveness on intellectual capital performance. However, there is positive and significant effect of intellectual capital performance on the probability of creditworthiness. Moreover, there is still a positive and significant effect of intellectual capital performance on the probability of creditworthiness even though it was tested with board of commissioner and audit committee effectiveness altogether."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat peranan Bagian Pengawasan Internal serta memberikan perancangan audit kinerja di Bagian Pengawasan Internal. Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui wawancara dan studi dokumentasi. Hasil dari penelitian ini didapatkan kesimpulan bahwa tingkat kapabilitas Bagian Pengawasan Internal pada peranannya dalam organisasi masih berada pada Level I. Initial yang ditunjukkan melalui sempitnya lingkup kerja audit metodologi audit yang sederhana, kurangnya kegiatan pengembangan kompetensi, dan keahlian auditor serta kedudukan yang kurang independen dalam struktur organisasi Setjen DPR. Hal tersebut mengakibatkan hasil pengawasan belum memberikan kontribusi bagi keberlangsungan organisasi dalam pencapaian tujuan karena rendahnya kualitas informasi dalam laporan dan menjadikan lemahnya peranan Bagian Pengawasan Internal dalam organisasi. Untuk meningkatkan perannya Bagian Pengawasan Internal perlu untuk meningkatkan jenis layanan auditnya melalui identifikasi kebutuhan pimpinan akan informasi dan menerapkan metodologi audit kinerja dalam pelaksanaan auditnya. Dengan menerapkan audit kinerja yang didahului dengan perencanaan yang matang untuk menentukan tujuan kriteria dan program pengujian terinci auditor dapat memandang lebih luas suatu permasalahan dan menemukan masalah yang lebih krusial yang mempengaruhi kinerja baik terhadap satu unit kerja maupun pengaruhnya kepada kinerja organisasi secara keseluruhan sehingga dapat membantu auditor dalam merumuskan rekomendasi menjadi tepat sasaran dapat dilaksanakan dan bertujuan untuk perbaikan operasional sehingga dapat menyediakan informasi yang membantu pimpinan dan unit kerja dalam pencapaian tujuan.

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ABSTRACTThis research aims to determine the role of Internal Control Section and provide performance audit design on Internal Control Section. This research used a qualitative approach and collect the data research through interviews and documentation studies. The results of this research concluded that the role of Internal Control Section at the level of capability is at Level 1 ndash. Initial that indicated by the narrow scope of the audit lack of audit mehodology lack of competence and skill development activities of auditors as well as lack of its positions within the organizational structure. This affect to the contribution of the audit results to organization rsquo s sustainability and organizational accomplishment due to the low quality of the information in the audit report and weaken the role of Internal Control Section To enhance its role the Internal Control Section necessary to improve the types of audit services by identifying the leaders rsquo needs for information and apply performance audit methodology in the implementation of the audit. By applying the performance audit that preceded by planning process to determine the objectives criteria and detailed test program the auditor can seek at a wider problem and find more crucial issues that affects the performance of both the unit and its influence on the performance of the organization as a whole so that the auditor can formulate better recommendations and aim operational improvements so can provide information that helps leaders and managersin the achievement of goals."