Dilema Independensi Auditor Internal Kementerian Lingkungan Hidup: Antara Kepatuhan Regulasi dan Tekanan Institusional

Abstract

Internal auditor independence is a fundamental aspect of maintaining the objectivity and credibility of the internal oversight function, particularly when auditors operate within organizational environments characterized by various institutional pressures. This study aims to understand the dilemmas surrounding internal auditor independence and identify adaptive strategies employed to maintain independence within the Main Inspectorate of the Ministry of Environment. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews with five internal auditors and document analysis and were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that independence dilemmas primarily arise during the discussion, communication, and finalization of audit results, when auditors encounter responses, clarifications, and additional evidence from auditees. Institutional pressures include coercive pressures arising from regulations and organizational dynamics, normative pressures stemming from auditing standards, professional codes of ethics, and professional values, and mimetic pressures associated with learning from audit practices adopted by other institutions. Auditors maintain their independence through professional communication, the use of audit evidence, professional judgment, hierarchical supervision, and compliance with the Indonesian Government Internal Audit Standards (SAIPI) and professional codes of ethics. This study concludes that internal auditor independence does not imply complete freedom from pressure but rather the ability to maintain objectivity and integrity through professional mechanisms when confronting institutional dynamics.