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"ABSTRAKAudit yang berkualitas memegang peranan penting dalam keefektifan administrasi pemerintah. Dari hasil penelitian-penelitian terdahulu diketahui bahwa time budget pressure, self-efficacy, resilience dan burnout dapat berpengaruh pada Audit Quality. Tujuan dari penelitian ini adalah untuk dapat mengetahui apakah time budget pressure, self-efficacy, resilience dan burnout memiliki pengaruh terhadap munculnya reduced audit quality practices (RAQP) yang menyebabkan kualitas audit menjadi lebih rendah, pada auditor di sektor publik. Pengumpulan data dilakukan dengan menyebarkan on-line survey kepada 385 pegawai pemeriksa BPK-RI di seluruh kantor perwakilannya pada setiap provinsi di Indonesia dan Structural Equation Modelling digunakan untuk pengolahan data. Hasil penelitian menunjukkan bahwa time budget pressure memiliki pengaruh yang signifikan danpositif terhadap burnout dan RAQP, sedangkan self-efficacy dan resilience mempunyai pengaruh negatif yang signifikan terhadap burnout dan RAQP. Diketahui pula bahwa burnout menunjukkan nilai signifikan positif terhadap RAPQ.

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ABSTRACTQuality audits play an important role in the effectiveness of governmentadministration. Audit quality is often discussed in the concept of reduced audit quality where audit quality is lower. From the results of previous studies it is known that time budget pressure, self-efficacy, resilience and burnout can affect audit quality. The purpose of this study is to determine whether time budget pressure, self-efficacy, resilience and burnout have an influence on reduced audit qualitypractices (RAQP) on auditors in the public sector. Data collection was carried out by distributing on-line surveys to 385 BPK-RI auditors staff in all representative offices in every province in Indonesia and Structural Equation Modeling was used for data processing. The results showed that time budget pressure had a significant and positive effect on burnout and RAQP, while self-efficacy and resilience had a significant negative effect on burnout and RAQP. It is also known that burnoutshows a significant positive value on RAPQ."

"Profesi akuntan publik menjadi semakin penting sebagai tulang punggung dunia bisnis. Namun, pada akhir-akhir ini kualitas audit yang dihasilkan oleh Kantor Akuntan Publik KAP mulai diragukan oleh masyarakat. Tujuan penelitian ini adalah untuk mengetahui pengaruh variabel audit tenure, time budget pressure, auditor specialization, dan locus of control terhadap kualitas audit. Penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Kuesioner tersebut dibagikan kepada para auditor yang bekerja pada KAP di Jakarta. Hasil penelitian menunjukkan audit tenure, time budget pressure, auditor specialization mempunyai pengaruh signifikan terhadap kualitas audit tetapi locus of control tidak mempunyai pengaruh signifikan terhadap kualitas audit.

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Public accountant profession is very important in the business world. Recently, however the audit quality produced by the audit firm KAP begin to doubt by the public. The purpose of this research is to determine the influence of variables Audit Tenure, Time Budget Pressure, Auditor Specialization, and Locus of Control to Audit Quality. This research use primary data collected through the questionnaire. The questionnaires are distributed to the auditors who work at the audit firm in Jakarta. The results of this research show that the variable Audit Tenure, Time Budget Pressure, Auditor Specialization have significant influence to audit quality, but locus of control has no a significant influence to audit quality."

"ABSTRAKPenelitian ini membahas peran burnout dan organizational citizenship behavior dalam memediasi pengaruh karakteristik pekerjaan dan praktik sumber daya manusia terhadap turnover intention pada pemeriksa di Badan Pemeriksa Keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang dilakukan secara online. Responden yang terlibat sebanyak 370 orang dengan jabatan pemeriksa pertama, muda dan madya. Penelitian ini menggunakan SEM sebagai metode analisis data. Penelitian ini diharapkan dapat berkontribusi terhadap permasalahan turnover karyawan di sektor publik. Berdasarkan analisis data dapat disimpulkan bahwa burnout dan organizational citizenship behavior memediasi pengaruh karakteristik pekerjaan dan praktik sumber daya terhadap turnover intention dan karakteristik pekerjaan berpengaruh positif terhadap turnover intention.

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ABSTRACTThis study focus on the role of burnout and organizational citizenship behavior in mediating job characteristics and human resource practices towards turnover intentions on examiners in the Audit Board. This study uses online survei quantitative methods. Total respondents in this study are 370 people with positions as young, middle and senior auditor. This study uses SEM as a data analysis method. This research is expected to contribute to employee turnover in the public sector. Based on data analysis, it can be concluded that burnout and organizational citizenship behavior mediate job characteristics and resource practices to turnover intentions and job characteristics contribute positifly to turnover intentions."

"Penelitian ini secara garis besar dilakukan untuk mengetahui pengaruh perceived supervisor support dan self-efficacy terhadap turnover intention pekerja Gen Y dan Gen Z di Jabodetabek dengan peran mediasi burnout. Terdapat 6 hipotesis yang peneliti rancang pada penelitian ini. Dengan menggunakan pendekatan structural equation modelling (SEM), beberapa temuan dihasilkan dari data yang telah terkumpul dari 207 responden pekerja Gen Y dan Gen Z di Jabodetabek. Temuan atau hasil dalam penelitian ini menunjukkan bahwa perceived supervisor support memiliki pengaruh yang signifikan negatif terhadap burnout dan turnover intention pekerja Gen Y dan Gen Z di Jabodetabek. Kemudian, self-efficacy juga memiliki pengaruh yang signifikan negatif terhadap burnout dan turnover intention pekerja Gen Y dan Gen Z di Jabodetabek. Ditambah dengan adanya variabel burnout memediasi hubungan antara perceived supervisor support dan self-efficacy terhadap turnover intention pekerja Gen Y dan Gen Z di Jabodetabek, semakin tinggi perceived supervisor support dan self-efficacy yang dimiliki karyawan Gen Y dan Gen Z di Jabodetabek, maka semakin rendah perasaan burnout dan turnover intention yang dialami oleh karyawan Gen Y dan Gen Z di Jabodetabek. Kesimpulannya, penting untuk perusahaan memperhatikan perceived supervisor support dan self-efficacy dari karyawannya khususnya Gen Y dan Gen Z di Jabodetabek untuk menurunkan tingkat burnout dan turnover intention karyawannya.

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This research was conducted to determine the effect of perceived supervisor support and self- efficacy on the turnover intention of Gen Y and Gen Z workers in Jabodetabek with the role of mediating burnout. Using a structural equation modeling (SEM) approach, several findings were generated from data collected from 207 Gen Y and Gen Z worker respondents in Greater Jakarta. The findings in this study indicate that perceived supervisor support has a significant negative effect on burnout and turnover intention of Gen Y and Gen Z workers in Jabodetabek. Then, self-efficacy also has a significant negative effect on burnout and turnover intention of Gen Y and Gen Z workers in Jabodetabek. Coupled with the presence of the burnout variable mediating the relationship between perceived supervisor support and self-efficacy on the turnover intention of Gen Y and Gen Z workers in Jabodetabek. Thus, the higher the perceived supervisor support and self-efficacy of Gen Y and Gen Z employees in Jabodetabek, the lower feelings of burnout and turnover intention experienced by Gen Y and Gen Z employees in Jabodetabek. In conclusion, it is important for companies to pay attention to the perceived supervisor support and self-efficacy of their employees, especially Gen Y and Gen Z in Jabodetabek to reduce the burnout rate and turnover intention of their employees."

"Penelitian ini bertujuan untuk menganalisis implementasi Quality Assurance yang dilakukan oleh Aparat Pengendali Internal Pemerintah BPK-RI pada audit atas laporan keuangan pemerintah. Analisis implementasi diperlukan untuk mengetahui sejauh mana penerapan Quality Assurance yang berguna untuk meyakinkan bahwa mutu pemeriksaan telah dilaksanakan sesuai dengan standar dan ketentuannya. Penelitian menggunakan data primer berupa wawancara dan menggunakan data sekunder berupa Laporan Hasil Quality Assurance Aparat Pengendali Internal Pemerintah yang dalam hal ini Inspektorat Utama BPK-RI. Metode analisis menggunakan metode kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa pelaksanaan Quality Assurance telah dilaksanakan dengan cukup baik. Namun peneliti menyarankan kepada BPK agar lebih memberikan rekomendasi yang sifatnya lebih universal, sehingga rekomendasi berulang dapat dieliminasi.

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This study aimed to analyze the implementation of the Quality Assurance conducted by Apparatus of Government Internal Controller at BPK-RI on the audit of government financial statements. Analysis of implementation is required to determine the extent of the application of Quality Assurance which is useful for assuring that quality checks have been carried out in accordance with the standards and provisions. The study used primary data in the form of interviews and the use of secondary data from the Quality Assurance Report of Apparatus of Government Internal Controller in this case Inspektorat Utama BPK-RI. The method of analysis using descriptive qualitative method. The results of this study indicate that the implementation of Quality Assurance has performed quite well. But the researchers suggest the BPK-RI to better provide recommendations that are more universal, so that repetitive recommendations can be eliminated."

"Penelitian ini bertujuan untuk menganalisis kewajaran alokasi anggaran untuk kegiatan pemeriksaan pada kantor pusat Badan Pemeriksa Keuangan Republik Indonesia. Tujuan lain dari penelitian adalah menerapkan model ASB dalam pengalokasian anggaran untuk tahun-tahun berikutnya. Hasil penelitian menunjukkan bahwa model ASB dengan metode regresi linear sederhana dapat diterapkan untuk menilai kewajaran anggaran pemeriksaan di kantor pusat BPK RI. Model ASB untuk anggaran pemeriksaan adalah Y=11.404.896.962,40 + 468.404.230,46 (jumlah LHP). Berdasarkan model tersebut, pada tahun anggaran 2016 terdapat delapan anggaran pemeriksaan yang dialokasikan secara wajar dan satu jenis anggaran pemeriksaan yang overfinancing. Secara keseluruhan anggaran pemeriksaan yang dialokasikan di kantor pusat sudah wajar. Penerapan model ASB untuk alokasi anggaran pemeriksaan tahun berikutnya disesuaikan dengan tingkat inflasi tahun berjalan. Data yang digunakan sebagai dasar analisis adalah data alokasi anggaran pemeriksaan yang tertuang dalam RKAK/L dan DIPA BPK Pusat, data standar biaya keluaran SBK , serta data pedoman penyusunan anggaran kementerian/lembaga. Sampel penelitian adalah anggaran pemeriksaan pada kantor pusat BPK RI selama tahun 2012 s.d. 2015. Jenis penelitian ini adalah studi kasus dengan pendekatan kualitatif menggunakan pendekatan analisis standar belanja berdasarkan metode analisis regresi linear sederhana.

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This study aimed to analyze the reasonable of budget allocation for audit activity at The Supreme Audit Board of the Republic of Indonesia. The data used as the basis for the analysis is the budget allocation data contained in the RKAK L and DIPA BPK Pusat, Data Output Cost Standard SBK as well as data guidelines for preparation of the budget of the Ministry Institution. Samples are audit bugdet at the head office of BPK RI during the year 2012 2015. This research is a case study with a qualitative approach using standard cost analysis approach by simple linear regression method. Another goal of the research is to apply the model ASB in allocating the budget for the following years. The results showed that the model of ASB with simple linear regression method can be applied to assess the reasonableness of the audit bugdet at the headquarters of the BPK RI. Model ASB for audit budget is Y 11.404.896.962,40 + 468.404.230,46 (amount of LHP). Based on the model, in fiscal year 2016 there were eight audit budget allocated fairly and one type of audit bugdet is overfinancing. The overall budget allocated inspection at the head office are reasonable. ASB model application for audit bugdet next year adjusted by inflation in current year."

"ABSTRAKPenelitian ini membahas hubungan antara tingkat resilience dan reduced audit quality practices RAQP dalam konteks model peran stres yang diperluas. Ide dasar dari penelitian ini adalah ketika role stressors, stress arousal, dan burnout dapat meningkatkan keterjadian RAQP, resilience dipercaya mampu mengurangi RAQP baik secara langsung maupun tidak langsung. Pengurangan RAQP ini didasarkan oleh karakteristik resilience sebagai ketahanan terhadap stres yang dapat berperan menurunkan pengaruh-pengaruh dari ketiga faktor tersebut role stressors, stress arousal, dan burnout . Sampel penelitian terdiri dari 66 auditor eksternal dari seluruh ukuran KAP di Indonesia pada tahun 2017. Hasil penelitian mengemukakan bahwa resilience tidak memiliki hubungan secara langsung terhadap RAQP, namun resilience diduga memiliki hubungan tidak langsung terhadap RAQP memalui burnout.

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ABSTRACTThis research examines the relation between resilience level and reduced audit quality practices RAQP within the context of an expanded role stress model. The basic idea for this research is while stressors, stress arousal, and burnout may increase the likelihood of RAQP, resilience is believed to have the ability to directly and indirectly reduce RAQP. Therefore, the reduction of RAQP is based on the characteristic of resilience as a stress resistance which may lower the influences of those three factors stressors, stress arousal, and burnout . The sample of this research consisted of 66 external auditors from all sizes of public accountant firms in Indonesia in 2017. The results show that resilience is not directly associated to RAQP, nevertheless, there is a possibility that resilience is having an indirect relation to RAQP through burnout."

"Penelitian ini menguji peran career adaptability sebagai antesenden career engagement dengan dimediasi oleh career satisfaction dan promotability. Penelitian ini dilaksanakan pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) dengan total responden sebanyak 298 orang. Keseluruhan responden merupakan pegawai BPK RI dengan Jabatan Administrasi Umum dan Pemeriksa dengan masa kerja di atas lima tahun. Untuk memperoleh respon dari para responden, kuesioner disebarkan secara online melalui google-form dan link yang telah disediakan.Alat ukur yang digunakan, antara lain Career Adaptability Scales (CAAS) yang dikembangkan oleh Savickas & Porfeli (2012), Career Satisfaction Scales (CSS) yang dikembangkan oleh Greenhaus et al., (1990), four-item scale yang dikembangkan oleh Shore, Barksdale, dan Shore (1995), serta Career Engagement Scale  (CES) yang dikembangkan Hirschi, Freund, dan Herrmann (2014). Untuk analisis data, metode yang digunakan adalah SEM (Structural Equation Modelling).Penelitian ini diharapkan dapat berkontribusi dalam meningkatkan kualifikasi, kompetensi, dan kinerja PNS sesuai dengan sistem merit yang berlaku di era reformasi birokrasi, khususnya di BPK RI. Hasil penelitian ini menunjukkan bahwa career adaptability memiliki pengaruh positif dan signifikan terhadap career satisfaction, promotability, dan career engagement. Selain itu, penelitian ini juga membuktikan career satisfaction dan promotability memediasi secara parsial hubungan antara career adaptability dengan career engagement.

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This study examined the role of career adaptability as antecedents of career engagement mediated by career satisfaction and promotability. This research was conducted at The Supreme Audit Board in Republic of Indonesia (BPK RI) with a total of 298 respondents. All respondents were BPK RI employees in General Administration and Auditor position with a tenure of more than five years. In order to get responses from respondents, questionnaires were distributed online through google-form and links provided.The measuring instruments used for this study were Career Adaptability Scales (CAAS) developed by Savickas & Porfeli (2012), Career Satisfaction Scales developed by Greenhaus et al., (1990), four-item scales developed by Shore, Barksdale, and Shore (1995), and also Career Engagement Scale (CES) developed by Hirschi, Freund, and Herrmann (2014). A Structural Equation Modeling (SEM) was used to analyse data.This research was expected to contribute in improving the qualifications, competencies, and performance of civil servants in accordance with the merit system prevailing in the era of bureaucratic reform, especially at BPK RI. The results indicated that career adaptability related positively and significantly with career satisfaction, promotability, dan career engagement. In addition, this study also showed that career satisfaction and promotability partially mediated the relationship between career adaptability and career engagement."

"Profesi auditor penuh tantangan dengan karakteristik tugas yang kompleks. Audit dimasa pandemi diprediksi dapat berpengaruh pada subjective well-being dan kinerja auditor. Penelitian ini bertujuan untuk mengeksplorasi hubungan subjective well-being terhadap kinerja. Analisis data dilakukan dengan Structural Equation Modeling (SEM). Data diperoleh dari 262 auditor di Badan Pemeriksa Keuangan. Penelitian ini berfokus pada pengaruh faktor-faktor tuntutan pekerjaan berupa work family conflict dan sumber daya psikologis berupa perceived organizational support dan ego-resiliency terhadap subjective well-being serta konsekuensinya terhadap job performance pada auditor. Hasil analisis model penelitian ini menunjukkan adanya peran mediasi penuh subjective well-being dalam mentransmisikan pengaruh masing-masing faktor tersebut terhadap kinerja. Lebih spesifik dijelaskan bahwa terdapat pengaruh yang signifikan antara work family conflict, perceived organizational support, dan ego-resiliency terhadap subjective well-being. Dimana work family conflict terbukti dapat menurunkan subjective well-being dan kinerja auditor. Sedangkan, perceived organizational support dan ego-resiliency dapat meningkatkan subjective well-being dan kinerja auditor. Penelitian ini menyoroti pentingnya dukungan bagi organisasi dalam meningkatkan subjective well-being yang akan memberikan manfaat untuk organisasi.

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The auditor profession is full of challenges with complex task characteristics. Auditing during a pandemic can predictably affect subjective well-being and auditor performance. The purpose of this study is to explore the subjective relationship to performance. Data analysis was performed using Structural Equation Modeling (SEM). Data were obtained from 262 auditors at the Audit Board. This study focuses on the influence of job demand factor in the form of work-family conflict and job resources in the form of perceived organizational support and ego-resiliency to subjective well-being and their consequences on job performance in auditors. The results of this research indicate that there is a full mediating role of subjective well-being in transmitting the influence of each of these factors on job performance. More specifically, it is explained that there is a significant influence between work-family conflict, perceived organizational support, and ego- resiliency to subjective well-being. Work family conflict is proven to reduce subjective well-being and auditor performance. Meanwhile, perceived organizational support and ego resilience can improve subjective well-being and auditor performance. This study aims to support support for organizations in improving subjective well-being that will provide benefits to organizations."

"Penelitian ini bertujuan untuk melihat peran mindfulness dan academic self-efficacy terhadap resiliensi pada mahasiswa S1 Universitas Indonesia. Responden dalam penelitian ini sebanyak 213 orang dari seluruh fakultas yang ada di Universitas Indonesia. Instrumen penelitian yang digunakan antara lain Mindfulness Attention Awareness Scale MAAS, College Academic Self-Efficacy Scale CASES, dan Connor Davidson Richardson Resilience Scale CD-RISC. Melalui simple regression, diperoleh hasil bahwa mindfulness dan academic self-efficacy berperan terhadap resiliensi pada mahasiswa S1 Universitas Indonesia R= 0.153, p < 0.01; = 0.023, R= 0.340, p < 0.001; = 0.116. Individu yang mindful memiliki kemampuan coping yang baik melalui self-regulation dan kemampuan self-regulation dapat membuat individu mempertahankan kesehatan psikologisnya. Ketika individu mampu untuk mempertahankan kesehatan psikologisnya maka individu mampu untuk mengatasi stres yang dialami, hal tersebut menandakan individu memiliki resiliensi. Kemudian, academic self-efficacy akan membantu individu untuk mengembangkan rasa menghargai diri yang akan mempengaruhi kemampuan individu dalam menghadapi rintangan yang dialami.

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The purpose of this study was to see the role of mindfulness and academic self efficacy towards resilience among undergraduate students in Universitas Indonesia. Respondents of this study are 213 from all majors in Universitas Indonesia. Instruments used in this study are Mindfulness Attention Awareness Scale MAAS, College Academic Self Efficacy Scale CASES, and Connor Davidson Richardson Resilience Scale CD RISC. Using simple regression, results show that mindfulness and academic self efficacy plays a role in resilience among undergraduate students in Universitas Indonesia R 0.153, p 0.01 0.023, R 0.340, p 0.001 0.116. Mindful individual have good coping skills through self regulation an this will enable individual to maintain their psychological health. When they are able to maintain their psychological health, then they can cope with the stress and it indicates the individual has resilience. Then, Academic self efficacy will help the individual develop self esteem that will affect their ability to face the adversity experienced."