IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SABU RAIJUA

Wikrami, Ida Ayu Ganetri Priyadarshini (2024) IMPLEMENTASI PERAN AUDITOR INTERNAL DALAM PEMENUHAN KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SABU RAIJUA. Masters thesis, Universitas Tarumanagara.

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Abstract

Keterlibatan auditor internal memiliki pengaruh dalam memastikan terpenuhinya
karakteristik kualitatif laporan keuangan pemerintah daerah. Menggunakan desain
deskriptif dengan pendekatan kualitatif, penelitian ini mengeksplorasi secara
mendalam fungsi assurance dan consulting yang dilakukan oleh auditor Inspektorat
Kabupaten Sabu Raijua, termasuk kendala yang dihadapi dan dampaknya dalam
proses penyusunan laporan keuangan. Hasil penelitian menunjukkan bahwa laporan
keuangan Pemerintah Kabupaten Sabu Raijua, khususnya untuk Tahun Anggaran
2023, telah memenuhi karakteristik kualitatif sebagaimana diatur dalam Standar
Akuntansi Pemerintahan, yang tercermin dari raihan opini WTP. Kontribusi auditor
internal dalam menjalankan fungsi assurance melalui review laporan keuangan serta
pendampingan dan consulting berperan signifikan dalam meningkatkan keandalan,
relevansi, dan keterbandingan laporan keuangan. Meski demikian, beberapa kendala,
seperti kurangnya keterbukaan SKPD dan kompleksitas jenis transaksi, masih menjadi
tantangan yang perlu diatasi. Pergeseran paradigma auditor Inspektorat menjadi fungsi
assurance dan consulting terbukti efektif dalam mendorong transformasi kualitas
laporan keuangan di Kabupaten Sabu Raijua.
Kata Kunci:
Auditor Internal, Karakteristik Kualitatif, Laporan Keuangan, Assurance dan
Consulting

The involvement of internal auditors influences the fulfillment of the qualitative
characteristics of local government financial statements. Using a descriptive design
with a qualitative approach, this study explores in depth the assurance and consulting
functions performed by auditors from the Inspectorate of Sabu Raijua Regency,
including the challenges faced and their impact on the financial reporting process.
The findings reveal that the financial statements of the Sabu Raijua Regency
Government, particularly for the 2023 Fiscal Year, have met the qualitative
characteristics as stipulated in the Government Accounting Standards, as reflected by
the achievement of an Unqualified Opinion (WTP). The contribution of internal
auditors in performing assurance functions, including financial statement reviews and
consulting assistance, has played a significant role in enhancing the reliability,
relevance, and comparability of financial statements. However, challenges such as a
lack of openness from Regional Work Units (SKPD) and the complexity of transaction
types remain issues that need to be addressed. The paradigm shift of Inspectorate
auditors from their traditional role as watchdogs to assurance and consulting
functions has proven effective in driving improvements in the quality of financial
reporting in Sabu Raijua Regency.
Keywords:
Internal Auditor, Qualitative Characteristics, Financial Statements, Assurance and
Consulting

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	07 May 2025 07:37
Last Modified:	07 May 2025 07:37
URI:	https://repository.untar.ac.id/id/eprint/46669

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