PENGENDALIAN MUTU DAN PENJAMINAN MUTU PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH TAHUN ANGGARAN 2023 PADA DJPKN VI BPK RI

Abstrak

The Audit Board of Indonesia (BPK) is a state institution that is mandated to conduct audits on the management and accountability of state finances. The Regional Government Financial Report (LKPD) is one of the objects of BPK audit. The audit of the LKPD is an assignment from the Main Auditorate of State Finance VI (AKN VI) of BPK. In 2024, AKN VI has conducted an audit of the LKPD for the 2023 Fiscal Year. The audit was conducted by the BPK Representative Office (Work Unit under AKN VI) which is located in each province in eastern Indonesia. To ensure the quality of state financial audits on LKPD audits, BPK carries out quality control and assurance. This study aims to determine the process of quality control and quality assurance of audits produced by the BPK Representative Office at AKN VI. The method used is a qualitative method to explain the process of quality control and quality assurance as well as the results of the review in the form of input submitted by the AKN VI reviewer on the results of the LKPD audit. The result is that the quality control system and quality assurance of the audit results have been established and implemented by the BPK, and with the quality assurance in the form of a review of the LKPD audit opinion by AKN VI, it can provide input for improvements in order to maintain the quality of the LKPD audit results.