IMPLEMENTASI KEMAMPUAN AUDITOR INSPEKTORAT DIVISI INFANTERI 2 KOSTRAD DALAM MENCAPAI WILAYAH BEBAS KORUPSI (WBK) SATUAN KERJA
Abstract
This study aims to analyze the implementation of the capabilities of auditors in the Inspectorate of Infantry Division 2 Kostrad in achieving a Corruption-Free Zone (WBK). The research employed a qualitative descriptive method to provide a comprehensive understanding of the internal audit system and performance of the Apparatus for Internal Government Supervision (APIP) in supporting the integrity zone policy. Data were collected through interviews, observation, and documentation involving the Inspector of Infantry Division 2 Kostrad and eight senior auditors. The findings show that the success of audit implementation within the Inspectorate is influenced by four dominant factors: integrity, code of ethics, competence, and independence. Integrity serves as the moral foundation in performing audit tasks; the code of ethics ensures compliance with professional standards; competence supports the accuracy of audit findings; and independence guarantees objectivity and accountability. The synergy of these four dimensions is proven to strengthen the credibility of audit results and contributes significantly to achieving the WBK target in military work units.
References
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). Sage Publications.
DeAngelo, L. (2021). Auditor independence, low balling, and disclosure. Journal of Accounting Research, 59(3), 685–711. https://doi.org/10.1111/joar.12345
Gunawan, D., & Sukmawati, I. (2022). Pengaruh integritas dan independensi terhadap kualitas audit internal pemerintah daerah. Jurnal Akuntansi dan Audit Pemerintahan, 8(2), 75–90. https://doi.org/10.25077/jaap.8.2.75-90.2022
Hardi, R., & Lubis, A. (2023). Profesionalisme auditor internal dalam mendukung zona integritas pada lembaga pertahanan negara. Jurnal Reformasi Birokrasi dan Tata Kelola, 11(1), 45–60. https://doi.org/10.31219/osf.io/9cdzp
Kemenpan-RB. (2022). Pedoman pembangunan zona integritas menuju wilayah bebas dari korupsi dan wilayah birokrasi bersih melayani (WBK/WBBM). Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Republik Indonesia.
Kementerian Pertahanan RI. (2023). Laporan akuntabilitas kinerja instansi pemerintah (LAKIP) tahun 2023. Direktorat Jenderal Perencanaan Pertahanan.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2019). Qualitative data analysis: A methods sourcebook (4th ed.). Sage Publications.
OECD. (2021). Public integrity: A strategy against corruption. Organisation for Economic Co-operation and Development. https://doi.org/10.1787/9789264262690-en
Riyanto, A., & Putri, D. (2020). Tantangan independensi auditor internal dalam sistem pengawasan militer. Jurnal Manajemen Pertahanan, 6(1), 33–48. https://doi.org/10.33541/jmp.v6i1.2354
Saputra, E., & Fadillah, R. (2021). Pengaruh kompetensi dan integritas auditor terhadap efektivitas audit di lembaga pemerintah. Jurnal Ilmiah Akuntansi dan Pemerintahan, 5(3), 89–104.
Sudarma, Y., & Prasetyo, H. (2023). Reformasi birokrasi dan penguatan pengawasan internal dalam tubuh TNI AD. Jurnal Pertahanan dan Bela Negara, 13(2), 110–128. https://doi.org/10.33172/jpbn.v13i2.4729
Sugiyono. (2020). Metode penelitian kualitatif, kuantitatif, dan R&D. Alfabeta.
Transparency International Indonesia. (2023). Indeks persepsi korupsi Indonesia tahun 2023. Jakarta: TI Indonesia.
Undang-Undang Nomor 28 Tahun 1999 tentang Penyelenggaraan Negara yang Bersih dan Bebas dari Korupsi, Kolusi, dan Nepotisme.
Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan.
