Oleh: Imam Nashirudin, SE., Ak, MM
Pemeriksaan dilakukan dengan tujuan Untuk menguji kebenaran, kewajaran dan merefleksikan kondisi perusahaan, ataupun kondisi suatu institusi/departemen yang sebenarnya. Laporan keuangan yang sudah di audit tadi kemudian dipakai sebagai dasar oleh berbagai pihak untuk pengambilan keputusan.
Maka, kalau laporan keuangan yang sudah diaudit tadi ternyata tidak mencerminkan kebenaran atau kewajaran, celakalah yang mengambil keputusan. Lalu yang menjadi pertanyaan vital adalah, apakah laporan audit di indonesia dapat dipercaya sebagai cerminan dan gambaran kewajaran dan kebenaran suatu perusahaan/Organisasi/institusi? Untuk menjawabnya kita perlu belajar dari sejarah, Kita bisa menengok kasus kredit macet di BPPN yang nilainya mencapai trilliunan rupiah. Dalam tulisan ini Saya tidak akan membahas panjang lebar tentang krisis ekonomi yang diawali dengan krisis perbankan tersebut. Pada saat ini saya akan membahas timbulnya penyelesaian palsu dalam pemeriksaan yang dampaknya berimbas ke berbagai sektor termasuk sektor perbankan dan berakibat sangat buruk bagi perekonomian kita.
Auditor dalam suatu organisasi merupakan subyek dari dua sumber kekuasaan yang berbeda, yaitu kekuasaan birokratis dan kekuasaan profesional. Kekuasaan profesional merupakan kompetensi keahlian yang diakui, yang mendorong seseorang untuk secara sukarela mengikuti arahan profesinya. Sedangkan kekuasaan birokratis sebaliknya, merupakan kekuatan perintah yang memiliki legitimasi karena berada dalam posisi resmi, yang mewajibkan bawahannya untuk mengikuti arahan dibawah ancaman atau sanksi.
Tekanan dari pimpinan atas perilaku etis, faktor mental dan rendahnya kemampuan teknis auditor dalam hal pemeriksaan akan mendorong seorang auditor untuk membuat penyelesaian palsu dalam pemeriksaan (false sign of). False sign of atau penyelesaian palsu adalah suatu tindakan dari seorang auditor yang membuat laporan tidak sesuai dengan temuan faktual di lapangan, ataupun membuat laporan pemeriksaan yang tidak didasarkan atas pengujian yang semestinya. Hal ini biasanya disebabkan oleh banyaknya tugas pemeriksaan yang harus diselesaikan, pendeknya jangka waktu pemeriksaan, rendahnya penguasaan teknis pemeriksaan, intervensi pimpinan, ataupun masalah mental pemeriksa.
KEBIJAKAN PEMERIKSAAN
Dalam tulisan ini saya ingin mengusulkan perlunya peninjauan kembali tentang beberapa aturan kebijakan pemeriksaan di lingkungan Direktorat Jenderal Pajak, di lingkungan dimana sekarang saya bekerja, diantaranya tentang kebijakan pemeriksaan dengan kriteria rutin khususnya pemeriksaan untuk kriteria SPT lebih bayar, mengingat jumlah tenaga fungsional yang dimiliki DJP sangat terbatas sedangkan volume pekerjaannya cukup banyak, kemudian masalah aturan tentang penentuan besarnya target penyelesaian pemeriksaan, luas pemeriksaan, jangka waktu penyelesaian pemeriksaan, sistem pembinaan dan recruitment tenaga auditor. Penetapan target yang tidak terlalu tinggi dan volume pemeriksaan yang tidak terlalu banyak akan mendorong pemeriksa untuk menghasilkan laporan pemeriksaan yang berkualitas dan menghindarkan terjadinya penyelesaian palsu. Sistem pembinaan dan recruitment auditor yang baik akan menghasilkan seorang auditor yang profesional dan dapat diandalkan.
Penutup
Intervensi dari pimpinan struktural maupun non struktural dengan berbagai pertimbangan, penetapan target penyelesaian pemeriksaan yang terlalu tinggi, jangka waktu penyelesaian pemeriksaan yang pendek, luasnya pemeriksaan, penguasaan teknis pemeriksaan yang rendah serta faktor mental individu yang rendah akan mendorong auditor untuk melakukan tindakan tidak etis berupa pembuatan penyelesaian palsu.
Pembinaan dan pengawasan yang baik akan mendorong tingkat penyelesaian pemeriksaan dan akan mendorong peningkatan kualitas hasil pemeriksaan.
Penulis adalah Ketua Forum SOLUSI UNTUK INDONESIA
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