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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Sulardi Sulardi
Universitas Sebelas Maret Surakarta
Economics, Econometrics & Finance

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KOMPETENSI, INDEPENDENSI, DAN MOTIVASI SEBAGAI DETERMINAN KINERJA AUDITOR INTERNAL PEMERINTAH Lisa Agustina; Sulardi Sulardi
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.495 KB) | DOI: 10.22219/jrak.v8i1.25

Abstract

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance
Pengaruh Karakteristik Pemerintah Daerah Dan Opini Audit Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota Di Indonesia Tahun 2018) Akhila Santika Kirana; Sulardi Sulardi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Abstract

This study aims to provide evidence of the effect of the local government characteristics and audit opinion on local government financial performance. Local government characteristics consist of local government’s size, capital expenditure, and independence rate. The sample was the regency/city government in Indonesia in 2018 that meets the criteria. The results of the analysis in 461 local governments showed an average efficiency of the local government's financial performance of 111.87%. The results of the analysis also showed local government size and capital expenditures affect positively on the local government's financial performance. Meanwhile, the independence rate did not affect the local government's financial performance, and the audit opinion showed significant negative influences on the local government's financial performance.
Co-Authors Akhila Santika Kirana Lisa Agustina