PENGARUH PERAN PENDIDIKAN FORMAL, MOTIVASI, KOMPLEKSITAS AUDIT, DUE PROFESSIONAL CARE DAN TIME BUDGET PRESSURE TERHADAP KINERJA AUDITOR INTERNAL DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA 3 KANTOR INSPEKTORAT DI PROVINSI BALI)

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatakan bukti empiris pengaruh peran pendidikan formal, motivasi, kompleksitas audit, due professional care dan time budget pressure terhadap kinerja auditor internal dalam pengawasan keuangan daerah pada 3 Kantor Inspektorat di Provinsi Bali. Pengawasan terhadap penyelenggaraan kegiatan pemerintah daerah dilakukan secara berjenjang mulai dari wilayah Kabupaten/Kota (Itwilkab/Itwilkot), Inspektorat wilayah Provinsi (Itwilprop) dan terakhir tingkat Pusat. Variabel independen penelitian ini adalah peran pendidikan formal, motivasi, kompleksitas audit, due professional care dan time budget pressure. Sedangkan untuk variabel dependen dalam penelitian ini adalah kinerja auditor internal. Responden yang digunakan dalam penelitian ini adalah 3 Kantor Inspektorat di Provinsi Bali. Jenis data penelitian ini adalah kuantitatif. Sampel dalam penelitian ini menggunakan metode purposive sampling. Responden yang digunakan yaitu jabatan fungsional auditor (JFA), pejabat pengawas urusan pemerintah (P2UPD), dan inspektur pembantu wilayah (Irban). Sumber data yang digunakan adalah data primer yang diperoleh langsung dari kuesioner yang disebar secara langsung. Analisis data yang digunakan dalam penelitian ini adalahanalisis regresi linier berganda dengan program SPSS versi 19.0. Hasil penelitian menunjukkan secara parsial variabel peran pendidikan formal, motivasi, kompleksitas audit, due professional careberpengaruh positif dan signifikan terhadap kinerja auditor internal dalam pengawasan keuangan daerah sedangkan variabel time budget pressure berpengaruh negatif dan signifikan terhadap kinerja auditor internal dalam pengawasan keuangan daerah. Sedangkan secara simultan variabel peran pendidikan formal, motivasi, kompleksitas audit, due professional care dan time budget pressure berpengaruh positif dan signifikan terhadap kinerja auditor internal dalam pengawasan keuangan daerah pada 3 Kantor Inspektorat di Provinsi Bali.
Kata Kunci : Pendidikan formal, motivasi, kompleksitas audit, due professional care, time budget pressure, kinerja auditor internal.

The study aimed at analyizing and finding out the empirical evidences of contribution of formal education, motivation, auditing complexity, due professional care and time budget pressure on the internal auditor performance in the local financial supervision at 3 inspectorate officess in Bali province. The supervision towards the regional government administration was conducted hirarchically, starting from the regency / city area (itwilkab/itwilkot), the province area of inspectorate office, and finally the central office. The independence variable of the study were about the role of formal education, motivation, auditing complexity, due professional care and time budget pressure. While the dependent variable was about the internal auditor performance. The respondents involved were about the functional position of the auditor, supervising officers of government affairs, asistent inspector of the region at the three inspectorate offices in the province of Bali selected based on the purposive sampling. The study utilized a quantitative data obtained directly from the primary source by distributing questionnaire. The analysis was made by using multiple regression supported by SPSS version 19. The results of the study indicated that partially there was a positive significant contribution of formal education, motivation, auditing complexity, due professional care on the internal auditor performance in the local financial supervision. While time budget pressure had a negative significant contribution on local government financial supervision. While simultaneously, there was a positive significant contribution of formal education, motivation, auditing complexity, due professional care and time budget pressure on the internal auditor performance in the local financial supervision at 3 inspectorate officess in Bali province.
keyword : formal education, motivation, auditing complexity, due professional care, time budget pressure, internal auditor performance.