Collegial Collective Relationship of BPK Auditors and Follow-up of Audit Results
DOI:
https://doi.org/10.24246/persi.v6i3.p75-89Keywords:
kolektif kolegial,, auditor BPK, hasil auditAbstract
Abstract. This study aims to explore the collegial collective relationship between BPK members and follow up on the results of the examination. The approach used is the descriptive qualitative research method. Data were collected through interviews with 8 auditors from the DIY Representative BPK. The interview was conducted to explore the perception of the BPK auditors regarding the collegial collective relationship between members and the follow-up to the results of the examination. The results of this study indicate that there is a collegial collective relationship between BPK members. Since the existence of a collegial collective relationship between BPK members, there is no longer domination of the BPK chairman in deciding a policy. Policies that are strategic and have a national impact will be decided jointly by all members of the BPK (team 9 or agency members). If consensus is not reached, a vote is held to seek the most votes. Regarding the follow-up examination, when the auditor and the review team find any deviations, the follow-up is carried out by giving a kind of management letter to the auditee. BPK's findings must be followed up by returning the amount of money found. If the finding exceeds Rp10,000,000 must be reported in the LHP.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
Perspektif Akuntansi is licensed under a Creative Commons Attribution 4.0 International (CC BY 4.0) License
