ANALISIS PENGARUH RISK ASSESSMENT TERHADAP RATING AUDIT STUDI PADA BANK “X”

Abstract

Audit planning starting from the identification of the purpose of audit and risk assessment process for a future year to determine the focus and priorities for implementation of the audit. Risk asssessment in the planning stage as assessment process to obtain the level of risk a priority in the annual audit. Audit results communicated and translated in the form of audit rating. Audit Rating System is the language used by Satuan Pengawasan Intern (SPI) to assess the auditee with the audit rating criteria based on the condition and professional judgment. This study examined a primary hypothesis and additional hypothesis that consists of eight factors using regression analysis. A primary hypothesis conducted to test and analyze the influence of the risk assessment of audit rating system. The additional hypothesis necessary to analyze the influence of each component / factor in the risk assessment of size, complexity, asset quality, growth, loss and potential loss, internal control, previous audit findings, and business target achievement against audit rating system. The results of testing received a primary hypothesis that risk assessment has the negative effect of the audit rating. This situation shows the risk assessment process in the Bank "X" has been effective and appropriate based on the existing risk. The additional testing of each component / factor in the risk assessment shows only one factor (the loss and potential loss) that received hypothesis, while the other hypothesis rejected. On the basis of analysis, it is suggested that SPI perform repairs and improvement method, tools, and criteria in risk assessment so that audit planning expected can be effective in controlling the risk and in accordance with the objectives of the company. Perencanaan audit (audit planning) dimulai dari identifikasi tujuan audit dan proses risk assessment selama setahun kedepan untuk menentukan fokus dan prioritas pelaksanaan audit. Risk asssessment pada tahap perencanaan berupa proses penilaian untuk memperoleh tingkat risiko yang diprioritaskan dalam audit tahunan. Hasil audit dikomunikasikan dan diterjemahkan dalam bentuk rating audit. Audit Rating System adalah bahasa yang digunakan Satuan Pengawasan Intern (SPI) untuk menilai auditee dengan kriteria rating audit berdasarkan kondisi dan professional judgement. Penelitian ini menguji satu hipotesis utama dan hipotesis tambahan yang terdiri dari delapan faktor dengan menggunakan analisis regresi. Hipotesis utama dilakukan untuk menguji dan menganalisis pengaruh risk assessment terhadap sistem penilaian hasil audit (rating audit). Sedangkan hipotesis tambahan diperlukan untuk menganalisis pengaruh masing-masing komponen/faktor dalam risk assessment yakni size, complexity, asset quality, growth, loss and potensial loss, internal control, previous audit findings, dan bussiness target achievement terhadap rating audit Hasil pengujian menyatakan bahwa hipotesis utama diterima yang berarti risk assessment berpengaruh negatif terhadap rating audit. Kondisi ini menunjukkan proses risk assessment di Bank “X” telah efektif dan sesuai berdasarkan risiko yang ada. Sedangkan pengujian tambahan terhadap masing-masing komponen/faktor dalam risk assessment menunjukkan hanya satu hipotesis yang diterima yakni faktor loss and potensial loss, sedangkan hipotesis lainnya ditolak. Atas dasar analisis tersebut, SPI disarankan agar melakukan perbaikan dan penyempurnaan metode maupun perangkat risk assessment, serta kriteria komponen/faktor-faktor dalam risk assessment sehingga diharapkan perencanaan audit dapat efektif dalam mengendalikan risiko dan sesuai dengan tujuan perusahaan.