THE EFFECT OF THE AUDIT TEAM WORK MECHANISM ON ASPECTS OF COMMUNICATION IN THE AUDIT TEAM AT THE DIRECTORATE OF VERIFICATION AND AUDIT OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE
Amount: THE EFFECT OF THE AUDIT TEAM WORK MECHANISM ON ASPECTS OF COMMUNICATION IN THE AUDIT TEAM AT THE DIRECTORATE OF VERIFICATION AND AUDIT OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE
Authors: Jaka Riyadi
Memberships: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Airlangga University
Abstract
The Directorate of Verification and Audit is one of the directorates in the Directorate General of Customs and Excise. This Directorate is tasked as a revenue collector, preparing the formulation of standardization policies and technical guidance, evaluation and implementation in the field of verification and audit of customs and excise.
The audit function is to carry out the preparation of the formulation of policy formulations and technical standardization, evaluation and guidance as well as monitoring and implementation of policies and technical standardization of audits and implementation of audits in the fields of import, export, and excise. In general, the customs and excise audit at the Directorate of Verification and Audit of the Directorate General of Customs and Excise is divided into several stages, namely the planning stage, the implementation stage, and the reporting stage.
In the field implementation, the audit process carried out by the Directorate General of Customs and Excise, problems often arise that can hinder the performance of the auditors. One of the problems that will be raised in this study related to the audit carried out by auditors at the Directorate General of Customs and Excise is the issue of communication between auditors in the audit team structure which is influenced by the use of mechanistic and formal work mechanisms.
In this study, the formulation of the problem to be answered by this research is to find out how the relationship between the work mechanism of the audit team and four variables, namely: information overload, boundary spanning, satisfaction with supervision, and the accuracy of information that reflects the quantity and quality of information exchanged within the audit team.
The objectives of this study are: 1) to determine the effect of the audit team's work mechanism on the information overload on communication within the audit team; 2) to determine the effect of the audit team's working mechanism on boundary spanning on communication within the audit team; 3) to determine the effect of the audit team's work mechanism on satisfaction with supervision on communication within the audit team; and 4) to determine the effect of the audit team's working mechanism on the accuracy of information on communication within the audit team.
This research is an explanatory research that will explain the causal relationship between the dependent variable and the independent variable. The population in this study were all auditors at the Head Office of the Directorate General of Customs and Excise, Jakarta, especially at the Directorate of Verification and Audit, which amounted to 135 auditors. In this study, the sampling technique used is total sampling (full sample). The analytical technique used is a simple regression test using the SPSS version 11 software program.
The results of the study prove that: 1) the work mechanism of the audit team has a significant effect on the existence of information overload in communication within the audit team; 2) the work mechanism of the audit team has a significant effect on determining the baths circumference (boundary spanning) on communication within the audit team; 3) the work mechanism of the audit team has a significant effect on the satisfaction with supervision on communication within the audit team; 4) the work mechanism of the audit team has a significant effect on the accuracy of information received in the communication within the audit team.
Keywords: audit, communication, organizational structure, audit structure, audit teams
sources: http://repository.unair.ac.id/34477/
