YUDHISTIRA, YUDHISTIRA (2021) ANALISIS BENFORD’S LAW UNTUK MENENTUKAN PRIORITAS AUDIT (Studi Kasus Pada Audit Laporan Keuangan Pemerintah Pusat Tahun 2020). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
BENFORD'S LAW ANALYSIS TO DETERMINE AUDIT PRIORITIES (Case Study on the 2020 Central Government Financial Statement Audit) Audit of State Finance face various challenges such as the limited number of auditors, short audit times, and recently the Covid-19 pandemic has caused limited access for auditors to audit evidence so as to increase audit risk. For this reason, it is necessary to improve audit techniques in determining audit priorities. This study aims to determine whether Benford's Law analysis techniques can be useful to help auditors determine audit priorities using a case study on the 2020 Central Government Financial Statement audit. Benford's Law analysis was conducted on 186,160 Capital Expenditure transaction data in 2020 from 86 Ministries/ Agencies which were consolidated in the e-Rekon & LK database application managed by the Ministry of Finance. Using mixed methods, this research begins by validating data requirements, then testing the first digit, the second digit, and the first two digits of expenditure realization data against Benford's Law, both as a whole and by grouping by budget section. The research was continued by determining the audit sample based on the results of Benford's Law analysis, and finally assessing the ability of Benford's Law analysis to detect errors and/or fraud in expenditure transaction data. The results of this study indicate that there is a discrepancy in the distribution pattern of numbers in the first digit, second digit, and the first two digits of the Capital Expenditure realization data against the distribution pattern expected by Benford's Law. The results of the analysis are able to provide information related to transactions that can be considered by the auditor for further analysis. The results of this study also show that the use of Benford's Law is able to provide an initial indicator (red flag) of the possibility of findings related to expenditure in an examination so that it can be used as a guide for auditors to determine audit priorities. Keywords: Benford's Law, Audit of State Finance, Audit Risk, Government Expenditure ANALISIS BENFORD’S LAW UNTUK MENENTUKAN PRIORITAS AUDIT (Studi Kasus Pada Audit Laporan Keuangan Pemerintah Pusat Tahun 2020) Audit keuangan negara menghadapi berbagai tantangan seperti keterbatasan jumlah auditor, waktu pemeriksaan yang singkat, dan terkini dengan adanya pandemi Covid-19 menyebabkan keterbatasan akses auditor terhadap bukti audit sehingga dapat meningkatkan risiko audit. Untuk itu, diperlukan improvisasi teknik audit dalam menentukan prioritas audit. Penelitian ini bertujuan untuk mengetahui apakah teknik analisis Benford’s Law dapat berguna untuk membantu auditor menentukan prioritas audit dengan studi kasus pada audit Laporan Keuangan Pemerintah Pusat tahun 2020. Analisis Benford’s Law dilakukan terhadap 186.160 data transaksi Belanja Modal tahun 2020 dari 86 Kementerian/Lembaga yang terkonsolidasi dalam satu basis data aplikasi e-Rekon & LK yang dikelola oleh Kementerian Keuangan. Menggunakan mix methods, penelitian ini dimulai dengan melakukan validasi persyaratan data, kemudian melakukan pengujian digit pertama, digit kedua, dan dua digit pertama data realiasi belanja terhadap Benford’s Law baik secara keseluruhan maupun dengan pengelompokan berdasarkan bagian anggaran. Penelitian dilanjutkan dengan penentuan sampel audit berdasarkan hasil analisis Benford’s Law dan terakhir menilai kemampuan analisis Benford’s Law untuk mendeteksi adanya kesalahan dan/atau kecurangan pada data transaksi belanja. Hasil penelitian ini menunjukan adanya ketidaksesuaian pola distribusi angka pada digit pertama, digit kedua, dan dua digit pertama data realisasi Belanja Modal terhadap pola distribusi yang diharapkan oleh Benford’s Law. Hasil analisis mampu memberikan informasi terkait transaksi yang dapat dipertimbangkan oleh auditor untuk dilakukan analisis lebih lanjut. Hasil penelitian ini juga menunjukkan bahwa penggunaan Benford’s Law mampu memberikan indikator awal (red flag) atas kemungkinan terjadinya temuan terkait belanja dalam suatu pemeriksaan sehingga dapat dijadikan petunjuk bagi auditor untuk menentukan prioritas audit. Kata kunci: Benford’s Law, Audit Keuangan Negara, Risiko Audit, Belanja Pemerintah
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