ABSTRACT The purpose of this research to identify, describe and explain the influence of Performance Audit Application on Local Government Performance Accountability. This research uses descriptive method with approach of case studies. The subject of case studies conducted by the District Government of Bandung by the number of samples studied by 30 respondents. Techniques of data collection is done through library research and field research by distributing questionnaires. The data obtained were tested validity and reliability, then the data is processed and analyzed by quantitative descriptive, Pearson correlation, simple linear regression and coefficient determination using the software SPSS 20 for Windows Based on the statistical analysis obtained the following results: t test results showed that the influence of Performance Audit Application on Local Government Performance Accountability. This is indicated by the value t count = 5.5157 and t table = 2.048407. On that basis it can be seen that the t count> t table , then Ho is rejected or in other words accepted Ha, it means a significant effect between the Performance Audit Application to Local Goverment Performance Accountability. The coefficient of determination was 48.7%, it indicates Local Goverment Performance Accountability is influenced by the Performance Audit Application, while the remaining 51.3% influenced by other factors.
Keywords: Performance Audit, Performance Accountability
ABSTRAK Penelitian ini bertujuan untuk mengetahui, menggambarkan dan menjelaskan Pengaruh Penerapan Audit Kinerja Terhadap Akuntabilitas Kinerja di Pemerintah Daerah. Penelitian ini menggunakan metode deskriptif dengan pendekatan studi kasus. Studi kasus dilakukan dengan subjek Pemerintah Daerah Kabupaten Bandung dengan jumlah sampel yang diteliti sebanyak 30 responden. Teknik pengumpulan data dilakukan melalui studi kepustakaan dan penelitian lapangan dengan penyebaran kuesioner. Data yang diperoleh diuji validitas dan reliabilitasnya, kemudian data tersebut diproses dan dianalisis dengan deskriptif kuantitatif, korelasi pearson, regresi linear sederhana dan koefisisen determinasi dengan menggunakan software SPSS 20 for Windows Berdasarkan analisis statistik diperoleh hasil sebagai berikut: hasil uji t menunjukkan bahwa Penerapan Audit Kinerja berpengaruh terhadap Akuntabilitas Kinerja di Pemerintah Daerah. Hal ini ditunjukkan dengan nilai t hitung sebesar 5.5157 dan t tabel sebesar 2,048407. Berdasarkan hal tersebut dapat diketahui bahwa t hitung > t tabel maka Ho ditolak atau deengan kata lain Ha diterima, artinya adanya pengaruh yang signifikan antara Penerapan Audit Kinerja Terhadap Akuntabilitas Kinerja di Pemerintah Daerah Kabupaten Bandung Adapun koefisien determinasi adalah 48.7%, nilai ini menunjukkan 48.7% akuntabilitas kinerja Pemerintah Daerah Kabupaten Bandung dipengaruhi oleh Penerapan Audit Kinerja, sedangkan sisanya 51.3% dipengaruhi oleh faktor lain.
Kata – kata kunci : Audit Kinerja, Akuntabilitas Kinerja
DAFTAR ISI
HALAMAN JUDUL LEMBAR PENGESAHAN SURAT PERNYATAAN KEASLIAN SKRIPSI KATA PENGANTAR ..........................................................................................i ABSTRACT...........................................................................................................iv ABSTRAK ............................................................................................................v DAFTAR ISI ........................................................................................................vi DAFTAR GAMBAR..............................................................................................x DAFTAR TABEL.................................................................................................xi DAFTAR LAMPIRAN .......................................................................................xii
BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian ...........................................................................1 1.2 Identifikasi Masalah ....................................................................................4 1.3 Manfaat Penelitian ......................................................................................4 1.4 Kegunaan Penelitian ...................................................................................4
BAB II KAJIAN PUSTAKA 2.1 Audit .............................................................................................................5 2.1.1 Pengertian Audit .................................................................................5 2.1.2 Audit Sektor Publik ............................................................................6
2.1.3 Jenis-jenis Audit Sektor Publik ..........................................................7 2.1.3 Jenis-jenis Auditor ............................................................................11 2.2 Kinerja ........................................................................................................13 2.2.1 Pengertian Kinerja ............................................................................13 2.3 Audit Kinerja ..............................................................................................15 2.3.1 Pengertian Audit Kinerja ..................................................................15 2.3.2 Karakteristik Audit Kinerja ..............................................................18 2.3.3 Jenis-jenis Audit Kinerja ..................................................................19 2.3.4 Tujuan dan Manfaat Audit Kinerja ..................................................22 2.3.5 Standar Pelaksanaan Pemeriksaan Kinerja ......................................26 2.3.6 Tahap-tahap Audit Kinerja ..............................................................27 2.4 Akuntabilitas ..............................................................................................30 2.4.1 Pengertian Akuntabilitas ..................................................................30 2.4.2 Dimensi Akuntabilitas ......................................................................31 2.4.3 Prinsip-prinsip Pelaksanaan Akuntabilitas Pemerintah ....................32 2.5 Pemerintah Daerah .....................................................................................33 2.6 Rerangka Pemikiran ...................................................................................34 2.7 Hipotesis ....................................................................................................35
BAB III OBJEK DAN METODOLOGI PENELITIAN 3.1 Objek Penelitian .........................................................................................38 3.1.1 Populasi dan Sampel Penelitian .......................................................38 3.2 Metode Penelitian ......................................................................................39 3.2.1 Variabel ............................................................................................40 3.2.2 Operasionalisasi Variabel .................................................................41
3.2.3 Teknik Pengumpulan Data ...............................................................43 3.2.4 Alat Analisis .....................................................................................44 3.2.4.1 Uji Validitas .........................................................................46 3.2.4.2 Uji Reliabilitas .....................................................................47 3.2.4.3 Analisis Data Deskriptif ......................................................48 3.2.4.4 Analisis Regresi Sederhana .................................................49
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Hasil Penelitian ..........................................................................................55 4.1.1 Penerapan Audit Kinerja di Kabupaten Bandung ............................55 4.1.2 Akuntabilitas Kinerja di Kabupaten Bandung .................................68 4.1.3 Pengaruh Penerapan Audit Kinerja Terhadap Akuntabilitas Kinerja di Pemerintah Daerah Kabupaten Bandung ........................69 4.2 Pembahasan Penelitian ...............................................................................70 4.2.1 Hasil Pengujian Data ........................................................................70 4.2.1.1 Uji Validitas Variabel X ......................................................70 4.2.1.2 Uji Validitas Variabel Y ......................................................71 4.2.1.3 Uji Reliabilitas .....................................................................71 4.2.2 Analisis Data ....................................................................................72 4.2.2.1 Analisis Penerapan Audit Kinerja di Kabupaten Bandung ...........................................................................................72 4.2.2.2 Analisis Akuntabilitas Kinerja di Kabupaten Bandung ..........................................................................................76
4.2.2.3 Analisis Pengaruh Penerapan Audit KinerjaTerhadap Akuntabilitas Kinerja di Pemerintah Daerah Kabupaten Bandung .......................................................................80
BAB V SIMPULAN DAN SARAN 5.1 Simpulan ........................................................................................................87 5.2 Saran ..............................................................................................................88 DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP
DAFTAR GAMBAR Gambar 1
: Hubungan Audit ............................................................36
Gambar 2
: Hasil Uji Heterokedastistias...........................................87
DAFTAR TABEL Tabel I
: Operasionalisasi Variabel X ..................................................41-42
Tabel II
: Operasionalisasi Variabel Y.........................................................42
Tabel III
: Skor Jawaban ..............................................................................45
Tabel IV
: Tingkat Keeratan Korelasi...........................................................53
Tabel V
: Hasil Uji Validitas Variabel X.....................................................70
Tabel VI
: Hasil Uji Validitas Variabel Y.....................................................71
Tabel VII
: Hasil Uji Reliabilitas X dan Y.....................................................72
Tabel VIII
: Rentang Skor Variabel X.............................................................73
Tabel IX
: Hasil Penilaian dan Perhitungan Variabel X................................73
Tabel X
:Rekapitulasi Hasil Tanggapan Responden Mengenai Penerapan Audit Kinerja..................................................................................75
Tabel XI
: Rentang Skor Variabel Y.............................................................76
Tabel XII
: Hasil Penilaian dan Perhitungan Variabel Y................................77
Tabel XIII
: Rekapitulasi Hasil Tanggapan Responden Mengenai Akuntabilitas Kinerja.....................................................................79
Tabel XIV
: Hasil Uji Normalitas ...................................................................80
Tabel XV
: Hasil Uji Korelasi Pearson ..........................................................82
Tabel XVI
: Hasil Uji Signifikasi Regresi .......................................................83
Tabel XVII
: Hasil Uji Regresi .........................................................................84
Tabel XVIII
: Hasil Uji Korelasi ........................................................................85
DAFTAR LAMPIRAN Lampiran A
: Kuesioner Penelitian
Lampiran B
: Uji Validitas (Variabel X)
Lampiran C
: Uji Validitas (Variabel Y)
Lampiran D
: Uji Reliabilitas Variabel X dan Y
Lampiran E
: Struktur Organisasi
Lampiran F
: Surat Tugas Pembimbing Skripsi
Lampiran G
: Berita Acara Bimbingan
Lampiran H
: Surat Permohonan Penelitian dari Universitas
Lampiran I
: Surat Keterangan Penelitian ke Kabupaten Bandung
Lampiran J
: Surat Jawaban Permohonan Penelitian
Lampiran K
: Kertas Kerja Pemeriksaa
Lampiran L
: Program Kerja Pemeriksaan
Lampiran M : Laporan Hasil Pemeriksaan
