Jurnal Simposium Nasional Akuntansi XI (SNA 11)

Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya

(Studi Kasus Tindak Pidana Korupsi)

Sructuration Understanding Of Investigative Audit Practice At BPK-RI Representative Office In Surabaya

(Case Study Corruption Criminal)

Gemalia Dwi Agustina

Drs. M. Achsin, SH., MM., Ak.

ABSTRACT

The research is a qualitative research by using interpretive approach, while its focuses are understand investigative audit practice at BPK-RI Representative office in Surabaya, to understand both individual and organizational role in interaction context, and also to understand both individual and organizational role in social environment. Thus, the method used in case study, which describes a dynamical understanding in case context that can give a description to a problem and also can test the theory which combine objectivism and subjectivism with the main informant is Mr. Kardi as the leader of investigative audit team.

Furthermore, the case here is corruption criminal case in Badung Regency of Bali. In this case, there are four divergences: (1) financial aid to DPRD, (2) insurance cost, (fund of DPRD post-service, and (4) financial aid to DPRD work visit. Based on the research result the writer done, it shows that investigative audit practice is done on three stages including planning stage, implementation stage, and reporting stage. In investigative audit implementation it self, investigative auditor (agent) has difference power to its organization. The professional life view, where everything is not assessed from material aspect, rises conscious for the agent himself. Discursive conscious is formed by rejection ability to any forms of bribery. Practical conscious is formed by his loyalty to the given regulation, while unaware motivation is formed by auditor’s bravery to deal with all forms of threat and pressure in investigative audit implementation. Spiritual conscious is formed with spiritual firmness in to stand challenge and threats.

Individual and organizational role interaction context is shows by team leader authority of investigative audit practice in structuration theory to meet domination element. The regulation maintenance in the form of agent’s loyalty to UU NO. 15 year 2006 and BPK-RI regulation year 2007 fulfils legitimization to investigative auditor. The individual an organizational role in social environment is reducing the bribery practice by rejecting all kind of bribery and is returning back the social environment that already to be wrong, which indulge in glorification of individualism and materialism, by defending local values had by agents in the form values had by agents in the form of collectivity, honesty, and bravery.

Keywords: corruption, investigative audit, structuration, and conscious.

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Pemahaman Strukturasi Atas Praktik Audit Investigatif Pada Kantor Perwakilan BPK-RI Di Surabaya

(Studi Kasus Tindak Pidana Korupsi)

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