PENDAPAT ANGGOTA-ANGGOTA DPR-RI MENGENAI INDEPENDENSI AUDITOR NEGARA (BPK)

Authors

  • Suharyani Suharyani

DOI:

https://doi.org/10.21831/jpai.v4i2.853

Abstract

PENDAPAT ANGGOTA-ANGGOTA DPR-RI MENGENAI

INDEPENDENSI AUDITOR NEGARA (BPK)

This research, which is meant as a contribution to state financial control, focusing on the opinion of Indonesian Legislative Assembly members regarding state auditors independence (State Audit Board) viewed from micro perspective.  Here are two research questions (a)Do legislative members perceive that state auditors have independence attitude; (b)What factors are influencing the opinion of legislative members regarding state auditors independence.

The researcher surveyed 70 legislative members from various faction, commission, education level, gender, and age by personally administered questionnaire technique.  Respondents are determined by stratified sampling and convenience sampling method.  Data are measured by Likert (ordinal) scale point 5.  First hypothesis testing analyze whether legislative members perceive that state auditors are independence performed by mean testing method.  While variables which are presumed influencing legislative members opinion are education level, age, gender, and political party (faction) origin (faction).  To test whether these four variables by individual influence respondent opinion significantly, the researcher use one way Anova method.

The result shows legislative members perceive that state auditors weren't independence. Except gender variable, the researcher found significant different opinion between respondents group classified by education level, age group, and political party origin.  In general, respondents group having degree of S3, elder than 60 year, and coming from Reformasi Faction have a more critical opinion compared to other groups.

 

Keywords : state auditor independence.

Downloads

How to Cite

Suharyani, S. (2014). PENDAPAT ANGGOTA-ANGGOTA DPR-RI MENGENAI INDEPENDENSI AUDITOR NEGARA (BPK). Jurnal Pendidikan Akuntansi Indonesia, 4(2). https://doi.org/10.21831/jpai.v4i2.853

Issue

Vol. 4 No. 2 (2005): Jurnal Pendidikan Akuntansi Indonesia

Section

Articles

License

Authors who publish with Jurnal Pendidikan Akuntansi Indonesia journal agree to the following terms:

  1. Authors retain copyright and grant the Jurnal Pendidikan Akuntansi Indonesia journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work (e.g., post it to an institutional repository or edit it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.