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All Journal Journal of Business Studies and Management Review
Aspihani Ahyat
Universitas Jambi
Decision Sciences, Operations Research & Management Social Sciences

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FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION Aspihani Ahyat; Sri Rahayu; Susfa Yetti
Journal of Business Studies and Management Review Vol. 4 No. 2 (2021): JBSMR, Vol.4 No.2, June 2021
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.099 KB) | DOI: 10.22437/jbsmr.v4i2.14183

Abstract

This research was conducted to analyze several factors that affected the quality of the inspectorate supervision, namely Independence, objectivity, expertise, due professional care, and accountability. Multiple regression analysis was chosen for this research, and the F statistic test and T statistic test were utilized for Hypothesis Test. The result indicated that (1) independence affected the quality of the inspectorate supervision, (2) objectivity affected the quality of the inspectorate supervision, (3) expertise affected the quality of the inspectorate supervision, (4) due professional care did not affect the quality of the inspectorate supervision, (5) accountability affected the quality of the inspectorate supervision. The influence of Independence, objectivity, expertise, due professional care, and accountability toward the inspectorate supervision had a strong coefficient of determination.
Co-Authors Sri Rahayu Susfayetti