The Effect Of Customs Audit Structure And Organizational Principles On Auditor Decisions (Case Study In Regional Office I Directorate General Of Customs And Excise Medan)

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The Effect of Customs Audit Structure and Organizational Principles on Auditor Decisions: A Case Study in Regional Office I Directorate General of Customs and Excise Medan

Introduction

The Directorate General of Customs and Excise (DJBC) in Indonesia has been conducting audit activities in the Customs and Excise fields since the implementation of Law Number 10 of 1995 concerning Customs and Law Number 11 of 1995 concerning Excise. However, despite the existence of an audit structure and organizational principles, there are still different decisions made by auditors in the Regional Office I type A DJBC Medan. This raises questions about the extent to which the audit structure and organizational principles influence the auditor's decision.

Background

The DJBC has been given the authority to conduct audit activities in the Customs and Excise fields, but after nine years, there has been no empirical research to evaluate how the audit activities are running. The audit structure and organizational principles are in place to guide the auditor in decision making, but the differences in decisions for the same case by the auditor in the Regional Office I type A DJBC Medan are still a concern. This study aims to explore the influence of customs audit structures and organizational principles on auditor decisions.

Methodology

This study uses a quantitative descriptive approach and case study methods supported by a survey. The number of samples used was the same as the total population, namely 40 auditors in the Regional Office I type A DJBC Medan. Data was collected through observation, interviews, and questionnaires that have been tested for validity and reliability. The variable studied was measured by a Likert scale, and multiple linear regression analysis was used to test hypotheses with a confidence level of 95% (α = 0.05).

Results

The results of the analysis using SPSS showed that both the Customs Audit Structure and organizational principles have a significant influence on the auditor's decision. From the results of the F and T tests, it was found that the most dominant influence came from organizational principles. This shows that the application of good organizational principles can help auditors in making more consistent and accurate decisions.

Discussion

The results of this study have several implications. First, even though the Customs Audit Structure has existed and is regular, its implementation in practice still needs to be evaluated. Second, the importance of the application of organizational principles in decision making shows that the development of the auditor's competencies and understanding of these principles is very necessary. This can also minimize differences in decisions for the same case, which can lead to increased transparency and accountability in carrying out auditor's duties.

Conclusion

Based on the results of this study, some conclusions can be drawn. First, the Customs Audit Structure has a significant influence on the auditor's decision, but its implementation in practice still needs to be evaluated. Second, the application of organizational principles is more dominant in influencing the auditor's decision, and therefore, the development of the auditor's competencies and understanding of these principles is very necessary.

Recommendation

It is recommended that DJBC is more intensive in conducting training and development for auditors so that they can understand and apply organizational principles better. Thus, the accuracy and consistency in decision making are expected to increase, which in turn will support the smooth implementation of customs and excise functions in Indonesia.

Limitation

This study has several limitations. First, the sample size is relatively small, and therefore, the results may not be generalizable to other regions or countries. Second, the study only focuses on the influence of customs audit structures and organizational principles on auditor decisions, and therefore, other factors that may influence the auditor's decision are not considered.

Future Research

Future research can build on this study by exploring other factors that may influence the auditor's decision, such as the auditor's experience, education, and training. Additionally, future research can also explore the implementation of customs audit structures and organizational principles in other regions or countries to see if the results are similar or different.

References

  • Law Number 10 of 1995 concerning Customs
  • Law Number 11 of 1995 concerning Excise
  • Directorate General of Customs and Excise (DJBC)
  • SPSS

Appendix

  • Questionnaire
  • Interview guide
  • Observation schedule

Table of Contents

  1. Introduction
  2. Background
  3. Methodology
  4. Results
  5. Discussion
  6. Conclusion
  7. Recommendation
  8. Limitation
  9. Future Research
  10. References
  11. Appendix
    Frequently Asked Questions (FAQs) about the Effect of Customs Audit Structure and Organizational Principles on Auditor Decisions

Q: What is the main objective of this study? A: The main objective of this study is to explore the influence of customs audit structures and organizational principles on auditor decisions in the Regional Office I type A Directorate General of Customs and Excise Medan.

Q: What is the significance of this study? A: This study is significant because it aims to evaluate the effectiveness of the audit structure and organizational principles in guiding the auditor's decision making process. The results of this study can provide insights into the factors that influence the auditor's decision and can help improve the accuracy and consistency of decisions made by auditors.

Q: What is the methodology used in this study? A: This study uses a quantitative descriptive approach and case study methods supported by a survey. The data was collected through observation, interviews, and questionnaires that have been tested for validity and reliability.

Q: What is the sample size of this study? A: The sample size of this study is 40 auditors in the Regional Office I type A Directorate General of Customs and Excise Medan.

Q: What is the variable studied in this research? A: The variable studied in this research is the influence of customs audit structures and organizational principles on auditor decisions.

Q: What is the level of significance used in this study? A: The level of significance used in this study is 95% (α = 0.05).

Q: What are the results of this study? A: The results of this study show that both the Customs Audit Structure and organizational principles have a significant influence on the auditor's decision. The most dominant influence came from organizational principles.

Q: What are the implications of this study? A: The implications of this study are that the Customs Audit Structure has a significant influence on the auditor's decision, but its implementation in practice still needs to be evaluated. The application of organizational principles is more dominant in influencing the auditor's decision, and therefore, the development of the auditor's competencies and understanding of these principles is very necessary.

Q: What are the recommendations of this study? A: The recommendations of this study are that the Directorate General of Customs and Excise (DJBC) should be more intensive in conducting training and development for auditors so that they can understand and apply organizational principles better.

Q: What are the limitations of this study? A: The limitations of this study are that the sample size is relatively small, and therefore, the results may not be generalizable to other regions or countries. The study only focuses on the influence of customs audit structures and organizational principles on auditor decisions, and therefore, other factors that may influence the auditor's decision are not considered.

Q: What are the future research directions? A: The future research directions are to explore other factors that may influence the auditor's decision, such as the auditor's experience, education, and training. Additionally, future research can also explore the implementation of customs audit structures and organizational principles in other regions or countries to see if the results are similar or different.

Q: What are the practical implications of this study? A: The practical implications of this study are that the results can provide insights into the factors that influence the auditor's decision and can help improve the accuracy and consistency of decisions made by auditors. The study can also provide recommendations for the Directorate General of Customs and Excise (DJBC) on how to improve the training and development of auditors.

Q: What are the theoretical implications of this study? A: The theoretical implications of this study are that the results can contribute to the development of a theoretical framework for understanding the influence of customs audit structures and organizational principles on auditor decisions. The study can also provide insights into the factors that influence the auditor's decision and can help improve the accuracy and consistency of decisions made by auditors.