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Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Analysis of rba implementation and the preparation of an audit program at ministry of villages, development of disadvantaged regions and transmigration / Nur Meilani Tri Nugraheni, Bamban Pamungkas

Nomor Panggil 332 JTKAKN 7:1 (2021)
Pengarang
Pengarang lain/Kontributor
Subjek
Penerbitan Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2021
 Abstrak
Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims to analyze the implementation of RBA upon audits conducted by The Audit Board of Indonesia (BPK). Furthermore, this study analyzes the preparation of an Audit Program in line with the previously determined RBA. The research framework uses Agency Theory which emphasizes the relationship between management and principal. To ensure that management does not perform any manipulation, an independent third party must conduct the audit. This study applied a qualitative research methodology with a case study approach at BPK. The author expects to dig deeper into the application and implementation of RBA within BPK by using the case study approach support by audit documents and interviews with BPK Audit Team. The results showed that the implementation, performance, and monitoring of RBA by the BPK Audit Team were in line with the instructions and guidelines set by BPK.
 Info Lainnya
Sumber PengataloganLibUI eng rda
ISSN24603937
Majalah/JurnalJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
VolumeVol. 7, No. 1, Jan - Jun 2021: Hal. 77-93
Tipe Konten teks
Tipe Media computer
Tipe Carrier volume ; online resource
Akses Elektronik
Institusi Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 4 R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
Nomor Panggil No. Barkod Ketersediaan
332 JTKAKN 7:1 (2021) 08-21-041995888 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20512763
Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims to analyze the implementation of RBA upon audits conducted by The Audit Board of Indonesia (BPK). Furthermore, this study analyzes the preparation of an Audit Program in line with the previously determined RBA. The research framework uses Agency Theory which emphasizes the relationship between management and principal. To ensure that management does not perform any manipulation, an independent third party must conduct the audit. This study applied a qualitative research methodology with a case study approach at BPK. The author expects to dig deeper into the application and implementation of RBA within BPK by using the case study approach support by audit documents and interviews with BPK Audit Team. The results showed that the implementation, performance, and monitoring of RBA by the BPK Audit Team were in line with the instructions and guidelines set by BPK.