financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2024-28-6-109-121finance-3314Research ArticleФИНАНСОВЫЙ КОНТРОЛЬFINANCIAL CONTROLВлияние институционального давления на уровень доверия к аудитору БПК: исследование государственных аудиторских учреждений в ИндонезииThe Effect of Institutional Pressure on the Level of BPK Auditor Reliance: A Study of Government Audit Institutions in Indonesiahttps://orcid.org/0000-0002-4378-3039УсманР.UsmanR.

Руди Усман - PhD, доцент, профессор, кафедра бухгалтерского учета, факультет экономики и бизнеса

Палу

Rudy Usman - PhD, Assoc. Prof., Department of Accounting, Faculty of Economics and Business

Palu

rudy.usmann@gmail.comhttps://orcid.org/0000-0001-6885-7674МасдарР.MasdarR.

Рахма Масдар - доцент, кафедра бухгалтерского учета, факультет экономики и бизнеса

Палу

Rahma Masdar - Assoc. Prof., Department of Accounting, Faculty of Economics and Business

Palu

rahmamasdar64@gmail.comhttps://orcid.org/0000-0003-3991-7636Масруддин.Masruddin.

Масруддин - доцент, кафедра бухгалтерского учета, факультет экономики и бизнеса

Палу

Masruddin - Assoc. Prof., Department of Accounting, Faculty of Economics and Business

Palu

masruddin@untad.ac.idУниверситет ТадулакоИндонезияTadulako UniversityIndonesia202404012025286109121Copyright © Усман Р., Масдар Р., Масруддин .., 20242024Усман Р., Масдар Р., Масруддин ..Usman R., Masdar R., Masruddin ..Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/3314

Высшее аудиторское агентство (BPK) и Аппарат внутреннего контроля правительства (APIP) как государственные аудиторские учреждения играют важную роль в обеспечении подотчетности государственного финансового управления. Ожидается, что они должны наладить хорошую координацию, поскольку это может принести пользу как аудиторскому учреждению, так и проверяемой государственной организации. В данном исследовании изучается влияние институционального давления, а именно давления принуждения, нормативного давления и миметического давления, на уровень надежности аудитора BPK. Кроме того, это исследование также направлено на изучение влияния надежности аудиторов BPK на качество аудита. Исследование проводилось в государственных аудиторских организациях, поскольку надежность является одной из форм координации при осуществлении аудита государственной финансовой отчетности. Методом опроса были собраны данные от 264 руководителей аудиторских групп, которым было поручено проверить финансовые отчеты правительства за 2020 г. Использовался SEM PLS-анализ с помощью программного обеспечения WarpPLS Version 8. В отличие от предыдущих исследований, данное исследование показало, что миметическое давление не влияет на уровень надежности аудитора. BPK является единственным внешним государственным аудиторским учреждением, поэтому никакие другие аудиторские учреждения не могут быть использованы в качестве эталона при проверке государственных финансовых отчетов. Исследование также привело к выводу, что зависимость аудиторов BPK от APIP может повысить качество аудита. Данное исследование предоставляет правительству рекомендации по стратегиям улучшения координации и сотрудничества между BPK в качестве внешнего аудитора правительства и APIP как правительственной организацией.

Supreme Audit Agency (BPK) and Government Internal Supervisory Apparatus (APIP), as government audit institutions, have an essential role in realizing the accountability of state financial management. Both are expected to establish good coordination because it can benefit both the audit institution and the government organization being audited. This study examines the effect of institutional pressure, namely coercive pressure, normative pressure and mimetic pressure, on the level of BPK auditor reliability. In addition, this study also aims to examine the impact of BPK auditor reliability on audit quality. The research was conducted at government audit institutions considering that reliability is a form of coordination in conducting government financial report audits. The survey method was carried out to collect data from 264 audit team leaders tasked with examining the government’s 2020 financial reports. SEM PLS analysis was used with the help of the WarpPLS Version 8 software. Unlike previous studies, this study found that mimetic pressure does not affect the level of auditor reliability. BPK is the only external government audit institution so no other audit institutions can be used as a benchmark in auditing government financial reports. The study also concluded that BPK auditors’ reliance on APIP could improve audit quality. This research provides input for the government regarding strategies to improve coordination and cooperation between BPK as the government’s external auditor and APIP as the government’s internal auditor.

институциональное давлениепринудительное давлениенормативное давлениемиметическое давлениенадежность аудиторакачество аудитагосударственная финансовая отчетностькоординация и сотрудничествоinstitutional pressurecoercive pressurenormative pressuremimetic pressureauditor reliabilityaudit qualitygovernment financial reportscoordination and cooperationАвтор Руби Усман выражает благодарность Министерству финансов Республики Индонезия LPDP, которое оказало автору поддержку во время обучения на докторской программе по экономике в Университете Дипонегоро. Авторы также благодарят Высшее аудиторское агентство Республики Индонезия (BPK RI), которое предоставило авторам информацию и разрешение на проведение исследований аудиторов BPK RI по всей Индонезии.The author Rudy Usman would like to thank the LPDP Ministry of Finance of the Republic of Indonesia which has supported the author while carrying out his studies at the Doctoral Program in Economics at Diponegoro University. 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The authors declare that there are no conflicts of interest present.