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All Journal ACCOUNTABILITY Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen & Supervisi Pendidikan Jurnal Riset Akuntansi dan Keuangan Journal of Education Technology YUME : Journal of Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Literacy: Jurnal Pendidikan Ekonomi Industrial Research Workshop and National Seminar Journal of Innovation in Management, Accounting and Business International Journal of Applied Business and International Management Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Society
Cecilia Lelly Kewo
Universitas Negeri Manado
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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 Akay, Melisa Elfira Alicia Kambey Amelda Sakul Andrew P Marunduh Arie Frits Kawulur Arthur Kleanfi Wensen Audrey Natania Rori Bertha Mundung Christian Hormati Cristofer Sumiok Dewi S Koloay Edwin Wantah Eka Tridesnal L. Simanjuntak Febriyani Maureen Lidya Rattu Freddy .S Kawatu Freddy S Kawatu Freddy S. Kawatu Freddy Semuel Kawatu Freddy Semuel Kawatu Freddy Semuel Kawatu Gea Delaya Tambahani Gres Putri Yolanda Sipayung Holly Abas Jerry Rommy Herter Wuisang Johny Manaroinsong Johny Taroreh Jonathan Solang Kambey, Alicia Kambey, Joseph Kewo, Stella Theodora Langi, Jessy Laura Sumampouw Lenny Leorina Evinita Leonardo Dengah Lihart Lumapow Linda A. O. Tanor Lombogia, Winda Lumowa, Angelina Adeleida Miryam Pingkan Lonto Nico Sihaloho Nikolas Fajar Wuryaningrat Nova Ch. Mamuaya Oleyve Sumampouw Ramon Arthur Ferry Tumiwa Resli Kolong Resli Ridel Rondonuwu Riedel Tumilantouw Rommy Motoh Roos M. S. Tuerah Salam, Aneke Selpianti Biri Shelty D. M. Sumual Sjeddie Watung Tamboto, Henry Jeheskiel Daniel Tinneke Evie Meggy Sumual Winda Lombogia Yanti Rufaedah, Yanti