Yogyakarta, Tuesday, October 6, 2020. Hendrian, S.E., M.Si. Lecturer in the Department of Accounting, Faculty of Economics and Business, Universitas Terbuka obtained a Doctorate after taking the Open Examination virtually in Master of Science and Doctoral Program of FEB UGM. Hendrian, S.E., M.Si, was able to defend his dissertation entitled “The Existence of Political Hegemony in Links with Audit Quality: Testing the Triangulation Base of Research Methods” in front of the examiner team. The Open Doctoral Examination Team for promovendus Hendrian, S.E., M.Si, consists of; i) Sony Warsono, MAFIS., Ph.D. Head of Department Accounting of FEB UGM; i) Prof. Dr. Slamet Sugiri, M.B.A. (Promoter) as a Member; iii) Eko Suwardi, M.Sc., Ph.D. (Co-Promoter) as Member; iv) Dr. Sumiyana, M.Si (Co-Promoter) as Member; v) Zuni Barokah, M.Com., Ph.D. (Assessment Team) as a Member; vi) Dr. Junaidi, M.Si (Assessment Team) as Member; vii) Prof. Indra Bastian, M.B.A., Ph.D. (Testing Team) as Member; viii) Hardo Basuki, M.Soc., Sc., Ph.D.
This study uses triangulation research methods or tests with three ways: survey, experiment, and qualitative interpretive. The focus of testing is by observing political hegemony’s existence on the provision of auditor opinion or audit quality. Research subjects are government financial auditors who work as employees of the Badan Pemeriksa Keuangan (BPK) Republic of Indonesia. This study proves that the political hegemony in government auditors’ cognition affects audit quality from planning to reporting audit results. Organizational skills and political prowess as proxies of political hegemony significantly affect audit quality. Audit quality decreases as quality scores change or move away from values initial or proper value. This change or movement in value is caused by disruption of auditor cognition by directing the superstructure’s information (hegemony treatment). This study contributes to the accounting literature by testing the existence of political hegemony by triangulation methods, in which past studies only used proxies of organizational skills and political prowess to examine the existence of political hegemony in a survey (Ferris, Perrewe, & Douglas, 2002; Kimura, 2015).
Dr. Hendrian, S.E., M.Sc., is the 4900 Doctor who passed the exam at Universitas Gadjah Mada and the 292 who passed the exam at FEB UGM. Prof. Dr. Slamet Sugiri, M.B.A., as the Promoter said, “Congratulations to the achievement, I hope the knowledge and degrees obtained can be useful for academics and family-life”. The virtual forum was closed with a photo session with the team of examiners, colleagues at Universitas Terbuka, extended family, and all invited guests. (MIA)