AUDITOR SEBAGAI AKTOR KUNCI DALAM PENGUATAN FUNGSI PENGAWASAN DI INSPEKTORAT KABUPATEN BANGKALAN

Mohamad Djasuli, M. Wafi Risqillah

Abstract


This study aims to analyze the strategic role of auditors in implementing internal supervision functions at the Bangkalan Regency Inspectorate, identify the challenges auditors face in carrying out supervisory duties, and evaluate the auditor’s contribution to increasing accountability and transparency in regional financial management. The qualitative research method uses a case study approach through in-depth interviews with two auditor sources in the Inspectorate environment. The study results indicate that auditors have an important position in the supervision system but face budget constraints, lack of training, and less support from the institution. To strengthen the role of auditors, it is necessary to strengthen independence, increase capacity, and develop information technology systems and political commitment from regional leaders. This study provides strategic recommendations for strengthening the function of auditors as the leading actors in the regional government supervision system.

Penelitian ini bertujuan untuk menganalisis peran strategis auditor dalam pelaksanaan fungsi pengawasan internal di Inspektorat Kabupaten Bangkalan, mengidentifikasi tantangan yang dihadapi auditor dalam melaksanakan tugas pengawasan, serta mengevaluasi kontribusi auditor terhadap peningkatan akuntabilitas dan transparansi pengelolaan keuangan daerah. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus melalui wawancara mendalam terhadap dua narasumber auditor di lingkungan Inspektorat. Hasil penelitian menunjukkan bahwa auditor memiliki posisi penting dalam sistem pengawasan, namun masih menghadapi hambatan seperti keterbatasan anggaran, kurangnya pelatihan, serta belum optimalnya dukungan kelembagaan. Untuk memperkuat peran auditor, dibutuhkan penguatan independensi, peningkatan kapasitas, pengembangan sistem teknologi informasi, serta komitmen politik dari pimpinan daerah. Penelitian ini memberikan rekomendasi strategis bagi penguatan fungsi auditor sebagai aktor utama dalam sistem pengawasan pemerintah daerah.


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DOI: https://doi.org/10.56486/remittance.vol6no1.800

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