Analisis penerapan audit kinerja internal pada Direktorat Jenderal Pajak Kementerian Keuangan Republik Indonesia = Analysis of internal performance audit implementation in directorate general of Tax Ministry of Finance Republic of Indonesia / Imanuel Bimo Widi Hapsoro

Imanuel Bimo Widi Hapsoro, author

Analisis penerapan audit kinerja internal pada Direktorat Jenderal Pajak Kementerian Keuangan Republik Indonesia = Analysis of internal performance audit implementation in directorate general of Tax Ministry of Finance Republic of Indonesia / Imanuel Bimo Widi Hapsoro

Imanuel Bimo Widi Hapsoro; Simanjuntak, Binsar Hamonangan, supervisor; Dwi Setiawan, examiner; Catur Sasongko, promotor ([Publisher not identified] , 2015)

Abstrak

[ABSTRAK

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.

ABSTRACT

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, This thesis takes public sector performance audit performed by government