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All Journal Jurnal Mirai Management SEIKO : Journal of Management & Business Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC) Literacy: Jurnal Pendidikan Ekonomi Manajemen dan Kewirausahaan International Journal of Information Techonology and Education (IJITE) Abdimas : Jurnal Pengabdian Kepada Masyarakat Balance : Jurnal Akuntansi dan Manajemen International Journal of Applied Business and International Management Journal of International Conference Proceedings Innovative: Journal Of Social Science Research International Journal of Curriculum Development, Teaching and Learning Innovation Jurnal Akuntansi Manado (JAIM)
Kambey, Joseph
Universitas Negeri Manado
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Internal Auditor Performance of Minahasa Regency Government in Terms of Competence and Independence Joseph Philip Kambey; Lenny L Evinita; Cecilia Lelly Kewo
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6874

Abstract

There are three main aspects to had a good governance, namely supervision, control, and inspection. Supervision is carried out by parties outside the executive branch, namely the community and the DPR to oversee the government's performance. Control is a mechanism carried out by the executive to ensure that systems and policies are implemented properly, while inspection is an activity carried out by parties who have independence and professional competence to check whether the results of government performance are in accordance with standards. This research was conducted at the Minahasa Regency Inspectorate. The purpose of this study was to determine whether there is an influence of competence on the performance of internal auditors and whether there is an influence of independence on the performance of internal auditors in Minahasa Regency. The research method uses a quantitative approach. The sample is 46 auditors and data collection is done by giving questionnaires to respondents. The data that has been collected is then analyzed using multiple regression analysis techniques. The results showed that competence had a positive effect on the performance of internal auditors, as well as independence had a positive effect on the performance of internal auditors at the Minahasa inspectorate.
Co-Authors . hartati ., Seinca Alfons, Florensya Allen A. CH. Manongko Amsje Winokan Andika Mohamad Angelita R Manansal Asnawati Asnawati Cecilia Lelly Kewo Chicilia Makitika Christy Luwunaung Cristianto Erik Kurniawan Lomban Doloy, Reisa Ebe, Lord Steward Edwin Wantah Florence Olivia Moroki Freddy Kawatu Gilly Marlya Tiwow Hennij Lenny Suot Henny N. Tambingon Isye Pongoh Iwan Kandori Jackline D. N. Kasangke James Jeffrio Manengkey Jan Kumaunang Chrestian Jeffry Sony Junus Lengkong Jerry Rommy Herter Wuisang Jetje F Sumampouw Jetje F. Sumampouw Jety Deisye Lempas Johan Reimon Batmetan Joubert Dame Joulanda A. M. Rawis Kada, Muslim Kalalo, Debie K.R. Korengkeng, Nola Korengkeng, Noula Kristania Vanesa Runtunuwu Kuhu, Fanly Laloan, Cheris Laurensia Yosinta Valentina Laurensia Yosinta Valentina Lengkey, Putri Letyah Lenny Leorina Evinita Lestaluhu.docx, Fatima Lihart Lumapow Listriyanti Palangda Lolong, Rima Fien Mahmud, Kustiah Mamuaja, Marlin Penina Mandey, Larry J Maria R. Walukow Marunduh, Andrew Patrick Mawikere, Lifni Meidy Santje Selvy Kantohe Meike Mamentu Miran, Michael Mita Regina Momongan, Niken Anggela Monoarfa, Haris Olivia Lalamentik Panoma, Fifke Pontomboba, Deysi N. Rawis, Joulanda A M Ridma Yanti Pauranan Roddy A. Runtuwarouw Rolles N. Palilingan RR. Ella Evrita Hestiandari Rumagit, Selvie Serly Rumanintya Lisaria Putri Rusel Mangintiku Ruth Sriana Umbase Sakul, Amelda Salam, Anneke A. Shelty D. M. Sumual Sinta Kusmawati Kusnady Stanny Sicilia Rawung Sumilat, Eva feibe Supii, steelson Artra Tamboto Tamboto Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Tilaar, Dewinta Marta Tuuk, Engelinda C. Ventje Senduk Verra Tendean Welong, Krety Debora Wilson Bogar Wokas, Starry Yance Tawas Yantje Tawas