UNDERSTANDING THE MECHANISM OF WORKLOAD DISTRIBUTION AMONG AUDITORS IN BPK RI IN RELATION TO GENDER: AN EXPLORATORY STUDY

• Main Author: Suhud, Hari
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/41528
• Institution: Institut Teknologi Bandung

Workload management in auditor profession is the process of efficiently distributing and managing the number of all activities/tasks that must be completed by an auditor during a certain period under normal conditions as measured by the auditing time. However, given the apparent lack of academic research on workload distribution, mainly when we discuss the practice of workload distribution among auditors among BPK RI in relation to gender. This underlines the necessity for further exploration to understand the phenomenon specifically in government organization settings, which is considered new in implementing this concept. Build upon the highlight important of the issue, the aims of this research want to provide a relevant conceptual model of the mechanism of workload distribution among auditors in BPK RI in relation to gender. Exploratory research was conducted to achieve its research objectives with six respondents are chosen for this research. Thematic analysis with coding technique, document analysis, and observation are used to collect and analyze the data. The result shows that there is no regulation which explains explicitly in detail about the working mechanism of the auditor when carrying out the auditing task. Also, the researcher did not find an explanation of how the procedure for distributing workload to the auditor after the audit team was determined. It means that the mechanism of workload distribution among auditors implements in the field with the non-technical guideline. Another finding shows that BPK RI does not differentiate treatment of auditors based on gender. Male and female employees have the same rights and obligations as auditors. However, in practice in the field, there are still differences in treatment between male and female auditors, especially related to the distribution of workload when conducting the audit tasks. However, the difference in treatment does not affect the amount of compensation they receive and does not affect their career development opportunities. Finally, the researcher offers a conceptual model to answer the objective of this research.