Title: THE INFLUENCE OF AUDIT TEAM WORKING MECHANISM ON ASPECTS OF COMMUNICATION IN THE AUDIT TEAM AT THE DIRECTORATE OF VERIFICATION AND AUDIT OF THE DIRECTORATE GENERAL OF CUSTOMS AND EXCISE

Author: Jaka Riyadi

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The Directorate of Verification and Audit is one of the directorates in the Directorate General of Customs and Excise. This directorate is tasked with being a revenue collector, preparing the formulation of standardization policies and technical guidance, evaluation and implementation in the field of customs and excise verification and auditing.

The audit function is to carry out the preparation of policy formulation and technical standardization, evaluation and guidance as well as monitoring and implementation of audit policy and technical standardization and implementation of audits in the fields of import, export and excise. In general, customs and excise audits at the Directorate of Verification and Audit of the Directorate General of Customs and Excise are divided into several stages, namely the planning stage, implementation stage and reporting stage.

In the field implementation of the audit process carried out by the Directorate General of Customs and Excise, problems often arise that can hamper the performance of the auditors. One of the problems that will be raised in this research relating to the implementation of audits 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 research, the formulation of the problem that this research wants to answer is to find out what is the relationship between the audit team's work mechanism and four variables, namely: information overload, boundary spanning, satisfaction with supervision, satisfaction with supervision, and accuracy of information which reflects the quantity and quality of information exchanged within the audit team.

The objectives of this research are: 1) to determine the effect of the audit team's work mechanism on the existence of information overload on communication within the audit team; 2) to determine the influence of the audit team's work 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 (satisfaction with supervision) on communication within the audit team; and 4) to determine the effect of the audit team's work mechanism on the accuracy of information on communication within the audit team.

This research is explanatory research which 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 in Jakarta, especially at the Directorate of Verification and Audit, totaling 135 auditors. In this research, the sampling technique used was total sampling (full sample). The analysis technique used is a simple regression test using the SPSS version 11 software program.

The research results prove that: 1) the audit team's work mechanism has a significant effect on the existence of information overload in communication within the audit team; 2) the audit team's work mechanism has a significant effect on determining the boundary spanning in communication within the audit team; 3) the audit team's work mechanism has a significant effect on satisfaction with supervision (satisfaction with supervision) on communication within the audit team; 4) the audit team's work mechanism has a significant effect on the accuracy of information received in communications within the audit team.

Keywords: audit, communication, organizational structure, audit structure, audit teams

Sources: http://repository.unair.ac.id/34477/