Indonesian Journal of Public Policy Review
Vol 13 (2021): Januari
Monetary and Fiscal Policy

The Effect of Competence, Professionalism and Independence of Government Internal Supervisory Officials (APIP) on the Quality of Inspections at the Regional Supervision Inspectorate of the Regional Police of East Java
Pengaruh Kompetensi, Profesionalisme Dan Independensi aparat Pengawas Intern Pemerintah (APIP) Terhadap Kualitas Pemeriksaan di Inspektorat Pengawasan Daerah Polda Jawa Timur


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  • Wijaya Rahmat,
  • Hadiah Fitriyah
Wijaya Rahmat
Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v13i0.1150
Published January 31, 2021
Keywords
  • Kompetensi,
  • Profesionalisme,
  • indenpendensi,
  • Sistem,
  • Kualitas pemeriksaan
How to Cite
Rahmat, W., & Fitriyah, H. (2021). The Effect of Competence, Professionalism and Independence of Government Internal Supervisory Officials (APIP) on the Quality of Inspections at the Regional Supervision Inspectorate of the Regional Police of East Java. Indonesian Journal of Public Policy Review, 13, 10.21070/ijppr.v13i0.1150. https://doi.org/10.21070/ijppr.v13i0.1150

Copyright (c) 2021 Wijaya Rahmat, Hadiah Fitriyah

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to examine the effect of competence, professionalism and independence of the government's internal supervisory apparatus (APIP) on the quality of examinations at the East Java Regional Supervision Inspectorate. The research shows that there are various factors that can affect the quality of internal audits in their implementation. A common problem in this study is the existence of audit findings that were not detected by APIP as an internal auditor, but were found by an external auditor, the Supreme Audit Agency (BPK). This study uses a quantitative approach. The population of the study was 40 pariks / auditors at the Regional Supervision Inspectorate of the Regional Police of East Java. Sampling using simple random sampling method. The research data were analyzed using multiple regression method with the help of SPSS. The results of this study found that partially and simultaneously the variables of competence, independence and professionalism of auditors had a positive and significant effect on audit quality

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