EVALUASI KINERJA PEJABAT FUNGSIONAL AUDITOR DI KANTOR INSPEKTORAT DAERAH PROVINSI SULAWESI SELATAN

Abstract

Internal oversight performance at the South Sulawesi Provincial Inspectorate faces serious challenges due to the inpassing policy, which has created an inequitable position structure in the form of an inverted pyramid, with an abundance of middle auditors and a dearth of executive auditors. This study aims to evaluate the performance of functional auditors based on indicators of quantity, quality, time, and cost to map the actual effectiveness of oversight. Using a qualitative descriptive approach, data were collected through in-depth interviews, observations, and documentation studies of auditors and auditees. The research findings reveal a gap in performance perceptions. Internally, auditors feel burdened by administrative targets (SKP) that do not reflect field realities and a disproportionate workload for first-level auditors. In terms of time, report completion often exceeds standards, and there is no clear mechanism for measuring cost efficiency. However, externally, auditees assess audit results as having a positive impact on improving governance. It is concluded that the current evaluation system is not ideal, necessitating a more factual reformulation of performance assessments, balanced job restructuring, and the application of the value-for-money principle to ensure accountability and quality of oversight results.

ABSTRAK
Kinerja pengawasan internal pada Inspektorat Daerah Provinsi Sulawesi Selatan menghadapi tantangan serius akibat kebijakan inpassing yang memicu ketimpangan struktur jabatan berupa piramida terbalik, di mana auditor madya melimpah sementara auditor pelaksana sangat minim. Penelitian ini bertujuan mengevaluasi kinerja pejabat fungsional auditor berdasarkan indikator kuantitas, kualitas, waktu, dan biaya guna memetakan efektivitas pengawasan yang sesungguhnya. Menggunakan pendekatan deskriptif kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap auditor serta auditee. Temuan penelitian mengungkap adanya kesenjangan persepsi kinerja; secara internal, auditor merasa terbebani oleh target administratif SKP yang tidak mencerminkan realitas lapangan dan beban kerja yang tidak proporsional pada jenjang auditor pertama. Dari segi waktu, penyelesaian laporan sering melampaui standar, dan belum terdapat mekanisme pengukuran efisiensi biaya yang jelas. Namun, secara eksternal, auditee menilai hasil audit memberikan dampak positif terhadap perbaikan tata kelola. Disimpulkan bahwa sistem evaluasi saat ini belum ideal, sehingga diperlukan reformulasi penilaian kinerja yang lebih faktual, restrukturisasi jabatan yang seimbang, serta penerapan prinsip value for money untuk menjamin akuntabilitas dan mutu hasil pengawasan.