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All Journal Soso-Q : Jurnal Manajemen Journal of Health, Education, Economics, Science, and Technology (J-HEST) Jurnal Penelitian dan Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Administrasi Terapan Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Dirk Berly Tehuayo
Politeknik Negeri Ambon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Social Sciences Other

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Determinasi Kualitas Audit pada Aparat Pengawas Intern Pemerintah (APIP): (Studi Empiris pada Inspektorat Provinsi Maluku) Dirk Berly Tehuayo; Evandro Adolf Willem Manuputty
Jurnal Administrasi Terapan Vol. 5 No. 1 (2026): Jurnal Administrasi Terapan
Publisher : P3M Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jat.v5i1.3847

Abstract

This study aims to examine the effect of independence, competence, due professional care, and accountability on audit quality within the Internal Government Supervisory Apparatus (APIP). A quantitative approach was employed using a survey method by distributing questionnaires to auditors of the Inspectorate of Maluku Province. The sample consisted of 60 auditors selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that independence, competence, due professional care, and accountability have a positive and significant effect on audit quality, both partially and simultaneously. Accountability emerged as the most dominant factor influencing audit quality. These findings suggest that audit quality is not only determined by auditors’ technical competence but also by personal characteristics such as integrity and professional responsibility. This study implies that improving audit quality within APIP should focus on strengthening auditor independence, enhancing competencies through continuous training, and fostering a culture of accountability within internal government oversight institutions.Keywords: independence, competence, due professional care, accountability, audit quality, internal audit
Etika Auditor Sebagai Variabel Moderasi pada Pengaruh Kompetensi, Independensi dan Moral Reasoning Terhadap Kualitas Audit Dirk Berly Tehuayo; Arthur Reinaldo Tanihatu
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p503-517

Abstract

The research aims to empirically test the competency, independence and moral reasoning of auditors on audit quality with auditor ethics as a moderating variable at the Representative BPKP of maluku province. The sample in this study were all auditors who worked at the Maluku Province Representative Financial and Development Supervisory Agency, totaling 60 auditors using a questionnaires survey method and measured using a likert scale. The number of questionnaires distributed was 60 questionnaires, and 56 questionnaires were returned. The results of this research show that partially, competency, independence, and moral reasoning have a positive effect on audit quality. Tests using Moderated Repression Analysis (MRA) show that auditor ethics are able to moderate the relationship between competence, independence and moral reasoning and audit quality.
Review of Budget Resources and Expenditures at the Department of Cooperatives and Micro, Small, and Medium Enterprises (MMSMEs) Enterprises Rosdiana Nusalelu; Arthur R Tanihatu; Dirk Berly Tehuayo
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 6 No. 2 (2025): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the comparison between budget realization and budget allocation at the Cooperatives and Small and Medium Enterprises Service of Central Maluku Regency for the fiscal years 2021–2023. Data were collected through interviews and observations of budget sources and realization reports. The findings indicate that the budget is sourced from the Regional Revenue and Expenditure Budget (APBD), with notable discrepancies between allocation and realization each year. In 2021, the realization reached 94.21% of the allocated IDR 5.93 billion; in 2022, it was 97.61% of IDR 8.90 billion; and in 2023, it was 86.93% of IDR 14.41 billion. Overall, the budget allocation showed an upward trend each year, in line with economic development.
Co-Authors Abdin, Maslan Agustina Christina Patty Agustina Christina Patty Angel Merlyn Pattimahu Arthur R Tanihatu Arthur Reinaldo Tanihatu Evandro Adolf Willem Manuputty Gilbert Alvin Rumalatu Leiwakabessy, Audry Mbitu, Elisabeth Tansiana Mey Chyntia Yesaya Muhammad Fadila Laitupa Nusalelu , Rosdiana Persulessy, Sylvia Irene Rosdiana Nusalelu Roy Allan Wattimena Sitanala, Theresia Febiengry Tanihatu, Arthur Reinaldo