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All Journal Jurnal Ilmu Kedokteran dan Kesehatan Community Development Journal: Jurnal Pengabdian Masyarakat Mattawang: Jurnal Pengabdian Masyarakat EduLine: Journal of Education and Learning Innovation Jurnal Pengabdian Masyarakat (ABDIRA) ALENA : Journal of Elementary Education Jurnal Pengabdian Kesehatan Masyarakat Mulawarman Proceeding Mulawarman International Conference on Tropical Public Health Jurnal Ilmiah Administrasi Publik
Hastati, Sri
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Aerospace Engineering Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Do Internal Government Auditors (Always) Follow Audit Standards? A Case Study in Goverment Internal Auditor Office Chapter Aceh Basri, Hasan; Fahlevi, Heru; Hastati, Sri
Jurnal Ilmiah Administrasi Publik Vol. 2 No. 2 (2016): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2016.002.02.8

Abstract

This study was aimed at measuring and evaluating the compliance of Aparat Pengawas Internal Pemerintah (or Government Internal Auditors, hereafter GIAs) on the used audit standards in Indonesia. This case study research was carried out in Aceh provincial GIA office. The data is collected from survey and semistructured interviews with key officers in the studied GIA office. To analyse and discuss the research findings, this paper employs the Milgram’s Obedience Theory (1963). This study found that most of the GIA follows the audit standards. However, there are two audit standards that mainly were not followed by the auditors i.e. the supervisor review of the produced Auditing Worksheet and timely completion of Audit Report. This study also found factors that determine of the obedience of GIAs to the audit standards, namely auditor responsibility, colleague/other audtior upports, competency of GIAs, organizational commitment, and task complexity.
Co-Authors Abdillah Iskandar Abdul Wahid Ashar Ashar Azzahra, Asyafia Aulia Bahtiar Bahtiar Erman Syarif Erwin Nurdiansyah Fanny Metungku Hasan Basri Heru Fahlevi, Heru Iskandar Muda ismail , Sjarief Jumrah, Abrina Maulidnawati Jumriani, Jumriani Kaddas, Badruddin Khumaidi Marihot Pasaribu Nur Afni Nur Syam Rahmawati, Rahmawati Ramadhani Sultan, Farah Fathiyah Riskal Fitri Sari, Chantika Indah Setiawan, Ince Prabu Suryadi M., Nova Anjarsari Syamsunardi, Syamsunardi Yadi, Yadi Yuniati Yuniati Yuniati