JUDGEMENT STATE AUDITOR ON AUDIT OPINION FOR GOVERNMENT FINANCIAL STATEMENT WITH PERSPECTIVE HERMENEUTIC PHENOMENOLOGY

Public accountability quality of financial statement which audited by BPK RI should be based on State Finance Audit Standard (SPKN) and audit system or guidelines to attest the truth and fairness of the judgement. However, audit process is not only depends on structured standard system approach but also influenced by individual (auditor) subjectivity, which may play a role in the audit judgement and final audit opinion. Our study aims to analyze the role of BPK RI auditor subjectivity during audit judgement in government institution and in making final audit opinion, using interpretive hermeneutic phenomenology. We conducted in-depth interviews with BPK audit opinion signing auditors and analyzed how auditor interpreted audit data, in regards with the basic principles of public accountability, audit standard, law and regulation, internal control and complexity organization in the auditee institution. Our study found differences among auditors in interpreting audit data based on different perspective and understanding of standard system, law and regulation and complexity of organization, mostly because they did not use basic principles of public accountability during the process and making audit judgement and final audit opinion. Our results came to understanding that auditors should be using basic principles of public accountability when interpreting audit data, audit standard, law and regulation to improve quality of audit judgement. Auditors of BPK as supreme audit institution in Indonesia should combine all aspects in auditing process and making final audit judgment.


The Phenomenology Perspective As A Study
Phenomenology comes from the Greek word fenomenon, which is something that appears, which is seen because it is covered. In Indonesian, the term symptom is commonly used. So, phenomenology is a school that talks about phenomenons or everything that manifests itself. The qualitative research methodology using the phenomenology method helps researchers enter the perspective of others and try to understand why they are so. Phenomenology methods not only see the perspective of participants, but also understand the framework that has been developed by each individual, from time to time, to shape their responses to events and experiences in their lives. Phenomenology overrides the researchers' initial ideas about an event or experience with the aim of understanding it from the world where the participants are.
In effort to see the nature through intuition, Husserl introduces a reduction approach that is delaying all existing knowledge about objects before intuitive observations are made. Reduction can also be caused by selection. Another term is epoche, reduction which means the placement of something between two brackets, by forgetting the meanings of objects for a while, and trying to see objects directly with intuition without the help of pre-existing meanings.
It is at this point that hermeneutics occupies an important position. Hermenuetic proposes a method of understanding (versetehen) to the world of life. Hermeneutics asserts that a typical human phenomenon is language, and therefore understanding as what the speaker thinks. Through language, humans also give meaning, and meaning is an object of social science such as in communication (communicology).

Hermeneutic of Ricoeur's Phenomenology as a Way of Finding Meanings
Etymologically, the word hermeneutics comes from Greek, hermeneuein, which means to interpret. In Greek mythology, this word is often associated with a character named Hermes, a messenger who has the task of conveying Jupiter's message to humans.
The task of delivering a message also means translating the words of the gods into a language that can be understood by humans. Translation is actually identical with interpretation. From there then the understanding of the word hermeneutics has to do with an interpretation or interpretation.
The question is, how can objectivity be achieved or can the subjectivity of the interpreter be avoided? Ricoeur offers four methodological categories as the answer, namely objectivity through structure, distortion through writing, distortion through the world of text, and appropriation (self-understanding). The first two are objective poles.
This is important as a prerequisite for the text to say something. Objectivation through structure is an attempt to show internal relations in structure or text. Here it appears that hermeneutics is closely related to structural analysis. Structural analysis is a logical means of deciphering text (the object being interpreted).
Hermeneutic phenomenology is a synthesis of several hermeneutic methods and phenomenological methods (Ricoeur, 1985(Ricoeur, , 1991 (1985), as far as the meaning and meaning of humans is done, hermeneutics are involved groups within the system.

Text of Criteria for Examination of Financial Statements
Examination of government financial statements is designed to provide opinions on financial statements so that an understanding of the auditor's interpretation of compliance with laws and regulations and the effectiveness of SPI and the adequacy of disclosures is largely determined by the state's audit position. So that the implications will be in accordance with the understanding of the text of the government's financial statement audit criteria. Understanding the regulatory position, the purpose of financial reporting and the problem of eradicating corruption as the main agenda must be integrated appropriately so that the determination of audit judgement on the process of giving opinion is based on understanding the audit criteria clearly.

CONCLUSION
Rules based on principles are a solution to integrate elements of structure, systems, standards and procedures will be appropriate and driven by the basic principles of both accounting and auditing. This makes the misalignment of interpretations manageable with the audit policy process that is in line with the development of standards, systems and criteria for examinations. It's just that the criteria are expected to be more balanced combining regulatory elements and the underlying principles.
Differences in audit judgement occur because many auditors issue audit opinion solely based on a structural audit approach, wheereas state auditors should also consider the relevance of legislation and basic principles of accountability.
Audit judgment in the formation of a financial statement opinion must consider 4 criterias set by State Finance Audit Law No. 15/2004 that are integrated with an understanding of the principles of accountability. This approach can be declared as "Rules based on principles" Based on the hermeneutical phenomenology approach, a state auditor must have