The Role Of Inspectorate Auditor Performance In Regional Financial Supervision

Januri Januri, M. Firza Alpi

Abstract


This study aims to determine the effect of Personal Background, Knowledge of Regional Financial Management on the Role of Inspectorate Auditors in Regional Financial Supervision of North Labuhan Batu Regency. Respondents in this study were Auditor Inspectorate Staff. The number of respondents in this study amounted to 33 respondents from 35 questionnaires distributed. Based on the results of processing the questionnaire data using data quality tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing consisting of the coefficient of determination (Adjusted R ), F test, and t test. The results of the study proved that the Personal Background variable, Knowledge of Regional Financial Management simultaneously has a significant influence on the Role of Inspectorate Auditors in Regional Financial Supervision of North Labuhan Batu Regency. Partially, the Personal Background variable, Knowledge of Regional Financial Management has a significant effect on the Role of Inspectorate Auditors in Regional Financial Supervision of North Labuhan Batu Regency.

Keywords


Knowledge of Regional Financial Management, Personal Background, The Role of Inspectorate Auditors in Regional Financial Supervision

Full Text:

PDF

References


Alpi, M. F. (2019). QUALITY FACTORS OF EXAMINATION IN PERUM BULOG, NORTH SUMATRA REGIONAL DIVISION. JOURNAL OF ACCOUNTING AND BUSINESS: Journal of the Accounting Study Program, 5(2), 129–138.

Alpi, M. F. (2018). audit risk role: supply chain management with coso and cobit. Russian Law Journa, vol 11 No 6 page 352-361.

Agoes Sukrisno, 2012 Auditing Book 1, Jakarta: Salemba Empat. Agoes Sukrisno, 2013 Auditing Book II, Jakarta: Salemba Empat.

Amalia, Fitri. "Factors Influencing the Role of DPRD in Oversight of Regional Finances (Case Study in DPRD Purworejo Regency)". Thesis. Semarang: Department of Accounting, Faculty of Economics, University of Semarang.

Audit Board of the Republic of Indonesia, 2017. Regulation of the Audit Board of the Republic of Indonesia Number 01 of 2017 concerning State Financial Audit Standards, Supreme Audit Agency, Jakarta.

Audit Board of the Republic of Indonesia, 2018. Regulation of the Supreme Audit Agency of the Republic of Indonesia Number 01 of 2018 concerning State Financial Audit Standards, Supreme Audit Agency, Jakarta.

Beritasumut.com(2017) Acting Head of Health Office LabuhanBatu Got OTT, Civil Servants Are Afraid (https://beritasumut.com/events/Plt-Kadis-Dinkes- Health-LauhanBatu-Hit-OTT-Para-Asn-Fear) accessed on 8 January 2019)

Budiono, Tania. 2014. Limitations of Financial Attitude, Financial Behavior & Financial Knowledge in Undergraduate Students at Atmajaya University, Yogyakarta. Yogyakarta: Atmajaya University.

Conner, KR and Prahalad, CK (1996). A Resources-Based Theory Of The Firm

: Knowladge Versus Oppurtunism.Organization Science, 7(5), 477501.

C, Trihendradi. 2013. Step by Step SPSS 22.0 Statistical Analysis, Yogyakarta: CV Andi

Goddess, Mustika. 2011. "Analysis of Factors Affecting the Capability of DPRD Members in Regional Financial Supervision (APBD):. Thesis. Semarang. Faculty of Economics, Diponegoro University, Semarang.

Detiknews.com(2017) KPK Names New Suspect in Bribery Case of LabuhanBatu Regent (https://news.detik.com/berita/4249339/kpk-tetapkan- new-suspect-bribery-labuhan-regent-labuhanbatu).

Domai, Tjahjanulin. Reinventing Regional Finances (study of regional financial management). On the web http://docs.google.comlik.brawijaya.ac.id(2002).

Ghozali and Ikhsan (2006). Research methodology. Madju. Medan.

Ghozali and Imam, 2012, Application of Multivariate Analysis with the SPSS Program,

Diponegoro University Publishing Agency, Semarang.

Gosumut.com(2017) Team Saber Extortion of the North Sumatra Police Captured Lurah in LabuhanBatu (https://www.gosumut.com/berita/read/2017/10/23/tim-saber-pungli- olda- sumut-ciduk-lurah-in-labuhanbatu) accessed on 8 January 2019).

Please, Sofyan Syafri. 1991. Contemporary Auditing. Erlangga Publisher.

Surabaya.

Hasibuan. (2010). Human Resource Management. Jakarta: Earth Script.

Jaka Winarna and Sri Murni (2007). "The Influence of Personal Background, Political Background and Knowledge of the Council on the Budget on the Role of DPRD in Oversight of Regional Finances (Case Study in Kerasidenan Surakarta Special Region of Yogyakarta 2006)". Journal of Business and Accounting Vol 9,No 2, August 2007.

Juliandi Azuar, Irfan, Saprinal Manurung, (2015). Business Research Methodology: For Second Edition Accounting, UMSU Press, Medan.

Lufriansyah, L. (2017). Due professional care mediates the influence of auditor competence, independence and motivation on audit quality. Journal of Accounting & Financial Studies, 1(1), 39–52.

La Palombara, J. 1974. Politics With In Nation. Englewood Cliffs : Prentice-Hall Inc.

Manurung, Adler H and Rizky, Luthfi T, 2009. Successful Financial Planner: A Complete Guide. Jakarta : Grasindo

Mardiasmo. (2001). Public Sector Accounting. Yogyakarta: Erlangga.

MD Ulum Ihyaul (2012). Public sector audits. Jakarta : PT Bumi Aksara.

Mulia Andirfa and Sri Wahyuni (2018). "The Influence of Personal Background and Knowledge of Inspectorate Auditors About Budgets on Regional Financial Supervision (Case Study on the Lhokseumawe Inspectorate)". Journal of Accounting and Development Volume 4 No 1, February 2018.

Nainggolan, E.P (2023 Mediation of Time Budget Pressure on the Relationship of Audit Ethics, Audit Independence on Audit Quality,MICEB Page 2554–5264

Regulation of the Supreme Audit Board of the Republic of Indonesia No. 1 of 2007 concerning State Financial Audit Standards. 2007. State Audit Board. 2007. The Supreme Audit Agency of the Republic of Indonesia, Jakarta.

Government Regulation, Number 20 of 2001, concerning the Development and Supervision of Regional Government Administration Apparatuses.

Regional Regulation, No. 05 of 2004, regarding the Formation, Organization and Working Procedures of Regional Technical Institutions.

Government Regulation No. 58 of 2005 concerning Regional Financial Management.

Government Regulation of the Republic of Indonesia Number 24 of 2005 concerning Government Accounting Standards.

Regulation of the Republic of Indonesia, Government Regulationa Number 79 of 2005 concerning the Development and Supervision of the Implementation of Regional Government.

Putu, A., Musmini, Lucy., and Sujana. 2014. "Knowledge of regional financial management, personal background, commitment, and ability of SKPD in preparing financial reports:. Journal of S1 Ak University of Education Ganesha Singaraja Vol 2 No. 1.

Rimbano, Dheo. 2016. "The effect of the auditor's financial competence (personal background, knowledge of regional financial management and the internal audit implementation process) on the role of the inspectorate auditor in the regional financial supervision of Musi Rawas". Adminika Journal Vol 2 No.1.




DOI: https://doi.org/10.30596/miceb.v2i0.873

Refbacks

  • There are currently no refbacks.