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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian UNDIKMA International Journal of Information Techonology and Education (IJITE) Balance : Jurnal Akuntansi dan Manajemen Asia Pacific Journal of Management and Education INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Klabat Accounting Review Society
Lenny Leorina Evinita
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing 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 Aditya C. N. Pandowo Ahmad Gazali Alvira Angraini Gaghansa Andrini Regina Mokodaser Aprilli Bacilius Arie Frits Kawulur Cecilia Lelly Kewo Christuvel Manansang Cristofer Sumiok Dimita H. P. Purba Febby Marjuniarti Br.S. Kalit Feiby Worang, Tesalonika Ferencia Friscila Langoy Florence Olivia Moroki Frida Magda Sumual Gilly Marlya Tiwow Henny N. Tambingon Jaqueline E.M Tangkau Jeffry Sony Junus Lengkong Jones Xaverius Pontoh Joulanda A. M. Rawis Kambey, Joseph Mareyke G. V. Sumual Melda Wati Manurung Miran, Michael Miryam Pingkan Lonto Nikolas Fajar Wuryaningrat Pangajouw, Vilya Vebrianti Pratiwi, Ananta Dian Pricilia Joice Pesak Priska Lumembang Priska Trivena Aurilia Boseke Purba, Pebisitona Mesajaya Rianti Ismail Gadi Rolles N. Palilingan Rosari, Meilian Rouna Meisda Paoki Ruth Sriana Umbase Salindeho, Alfred Salma Korompi, Rizky Ismail Sarahutu, Regina Margaretha Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Tinggogoy, Vanecia Villea Walangare, Isahbella Yance Tawas