The Effect of Competence and Accountability on the Performance of Government Auditors
DOI:
https://doi.org/10.35870/jemsi.v8i2.862Keywords:
Competence, Accountability, Apip Performance, Partial Least SquaresAbstract
The purpose of this study was to utilize the research site of the South Tapanuri Regency Regional Regulatory Authority by taking a sample of 65 auditors and P2UPDs based on the work of the South Tapanuri Regency Regional Government/Municipality to assess APIP performance. is to analyze the capacity and accountability of Data for this study were obtained from the results of questionnaire responses. The survey data were then analyzed using the Partial Least Squares (PLS) analysis technique using the SmartPLS version 3.0 program for Windows. Based on the analytical results of this study, APIP's performance was influenced simultaneously by APIP's ability and responsibility variables. Analysis results show that 64% of APIP's performance is influenced by APIP's competence and accountability.
Downloads
References
Arini, T. F. (2010). Pengaruh Persepsi Auditor Internal atas Kode Etik terhadap Kinerja Auditor Internal: Studi Pada Auditor di Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Daerah Istimewa Yogyakarta.
Ayem, S., & Sejati, A. W. (2018). Pengaruh komitmen organisasi dan penerapan kode etik aparat pengawasan intern pemerintah terhadap kinerja auditor pemerintah (Studi Kasus pada Badan Pengawasan Keuangan dan Pembangunan. Jurnal Akuntansi & Manajemen Akmenika Vol, 15(2).irafa
Assosiasi Auditor Intern Pemerintah Indonesia (AAIPI), Kode Etik dan Standar Audit Intern, BPKP, 2014
Budi Setiyono, Pemerintahan Dan Manajemen Sektor Publik, Cet. 1, (Yogyakarta : Caps, 2014), hlm. 181
Ghozali, Imam. 2014. Structural Equation Modeling, Metode Alternatif dengan Partial Least Square (PLS). Edisi 2. Semarang : Badan Penerbit Universitas Diponegoro.
Juwita, A., & Citra, E. (2019). Pengaruh integritas, obyektivitas, kerahasiaan, dan kompetensi terhadap kinerja auditor Studi pada Auditor di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Kota Medan. Jurnal mapan stie yapan surabaya, 4(1), 39-47.
Irafah, S., Sari, E. N., & Muhyarsyah, M. Pengaruh Kompetensi Sumber Daya Manusia, Peran Internal Audit, dan Kesuksesan Penerapan Sistem Informasi Keuangan Daerah terhadap Kualitas Laporan Keuangan. Jurnal Riset Akuntansi dan Keuangan, 8(2), 337-348.
Maya Sari (2015). Peran Badan Pengawasan Keuangan Dan Pembangunan Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Pemerintah Daerah Sumatera Utara. Jurnal Seminar nasional ekonomi manajemen dan Akuntansi Fakultas Ekonomi Universitas Negeri Padang, 569-577
Mangkunegara, Anwar Prabu. 2014. Evaluasi KinerjaSumber Daya Manusia. Bandung: PT RefikaAditama.
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Offset.
Mardiasmo. 2009. Otonomi dan Manajemen Keuangan Daerah. Yogyakarta: AndiOffset.
Mulyadi. 2014. Auditing. Edisi keenam. Jakarta:Salemba Empat.
Suryadi, S., & Wahyono, M. A. (2015). Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance Terhadap Kinerja Auditor Pemerintah (Studi Empiris Pada Kantor BPKP Perwakilan Yogyakarta) (Doctoral dissertation, Universitas Muhammadiyah Surakarta).
Sugiyono. 2013. Metode Penelitian Kuantitatif, Kualitatif dan Kombinasi (Mixed Methods). Bandung: Alfabeta.
Sugiyono. 2016. Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif dan R&D). Cetakan ke-8. Bandung : Alfabeta.
The Institute of Internal Auditor Standars and Guidance. 2017. International Profesional Practice Framework (IPPF). 1035 Greenwood Blvd, Suite 401 Lake Mary, FL 32746 USA.
Tubbs, R. M. (1992). The Effect of Experience on Auditor’s Organization and Amount of Knowledge. The Accounting Review. 67 (Oktober), 783 -801.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
