KEPUASAN AUDITEE DAN KEGUNAAN AUDIT BAGI PEMANGKU KEPENTINGAN EKSTERNAL ATAS AUDIT LKPD

Abstract

The aim of this research is to develop, test, and improve a structural equation modeling (SEM) of auditee satisfaction with the audit and of auditee perception of the usefullnes of the audit to external stakeholders on municipal government financial audit hold by auditors of Supreme Audit Institution of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia (BPK RI)). The population of this study is BPK RI’s auditees that are the provincial, regency, and city governtment which are represented by the management of DPPKAD. Research sample obtained in this study is 65 BPK RI’s auditees as respondent. Respondents were given a questionnaire and asked to respond within seven Likert scale. Data were analyzed using SEM with Partial Least Square (PLS). The results showed that usefullness to external stakeholders was influenced positively by signing auditor competence and auditor skepticisme. On the other hand, there were no relationship between :auditee satisfaction and the auditee – signing auditor relationship; auditee satisfaction and the auditee – audit assistant relationship; auditee satisfaction and signing auditor competence; and auditee satisfaction and auditor skepticisme. So on with the usefullness to external stakeholders. There were also no relationship between : the usefullness to external stakeholders and the auditee – signing auditor relationship; and the usefullness to external stakeholders and the auditee – audit assistant relationship