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* Corresponding Author
Analisis Faktor-Faktor Penyebab Temuan Berulang (Studi Pada Pemerintah Kabupaten Manggarai Provinsi NTT)
https://doi.org/10.22146/abis.v11i2.84920 Yohana Veliska Lambo(1*), Irwan Taufiq Ritonga(2)
(1) Universitas Gadjah Mada
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author
Abstract
Pelaksanaan tindak lanjut rekomendasi audit pada pemerintah daerah belum dilaksanakan secara memadai. Hal ini terlihat dari masih adanya rekomendasi audit yang terlambat ditindaklanjuti serta penyelesaian tindak lanjut yang belum sesuai dengan rekomendasi yang diberikan. Tidak adanya tindakan korektif yang memadai terhadap rekomendasi yang diberikan oleh auditor menyebabkan temuan tersebut kembali berulang pada audit tahun berikutnya. Tujuan penelitian ini adalah untuk mengidentifikasi faktor-faktor yang menjadi tantangan dan hambatan dalam pelaksanaan tindak lanjut rekomendasi audit. Perspektif logika institusional digunakan untuk menginvestigasi masalah apa yang dihadapi dalam penyelesaian tindak lanjut serta respon dan tindakan apa yang dilakukan oleh pemerintah. Wawancara dilakukan kepada para aktor yang berperan dalam proses penyelesaian tindak lanjut. Selain itu dilakukan analisis dokumen yang terkait dengan penyelesaian tindak lanjut. Hasil penelitian mengidentifikasi hambatan dalam penyelesaian tindak lanjut yaitu faktor eksternal/lingkungan dan faktor internal/organisasi. Strategi yang diambil oleh para aktor belum dapat menyelesaikan tindak lanjut secara memadai. Adanya persepsi bahwa tindak lanjut bukan merupakan kegiatan yang penting untuk dilakukan memengaruhi respon dan logika dari para aktor ketika menyelesaikan tindak lanjut. Logika ini mendorong adanya pengabaian terhadap rekomendasi tindak lanjut dan menjadi motif gagalnya penerapan strategi yang efektif. Pengabaian terhadap rekomendasi tindak lanjut juga terlihat dari implementasi pelaksanaan tindak lanjut yang tidak memadai mulai dari proses perencanaan, pelaksanaan, pemantauan dan evaluasi.
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DOI: https://doi.org/10.22146/abis.v11i2.84920
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