Abstract :

The Audit Board of the Republic of Indonesia (BPK) is a state institution mandated to audit management and accountability of state finances. One of the objects of Audit’s BPK is the Financial Statements of Regional Government (LKPD). Directorate General of Audit VI (AKN VI) BPK conducts an audit of the LKPD. In 2023, AKN VI has conducted an audit of the LKPD for Fiscal Year 2022. The audit is carried out by the BPK Regional Offices (Work Unit under AKN VI) which is located in each province in eastern Indonesia. To guarantee state financial audits’ quality in this case the audit of LKPD, BPK carries out quality control and assurance. The purpose of this study is ascertain how the process of quality control and assurance of the audits produced by BPK Regional Offices in AKN VI. A qualitative method was taken in this research to explain the process of quality assurance and quality control the results of the review in the form of suggestions submitted by the AKN VI reviewer on the LKPD audit results. The result is that quality control and assurance are established and implemented by BPK for the results of the audit, and with quality assurance in the form of a review of LKPD audit opinion by AKN VI, it can provide suggestions for improvement to keep up the quality of LKPD audit results.

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Keywords :

BPK, LKPD, Quality Assurance, Quality Control, State Financial Audit

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