JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 1 No 01 (2014)

Kompetensi, Pembinaan Karier dan Kinerja Auditor di Inspektorat Jenderal dan Perbendaharaan Instansi Kementerian Pertahanan

Budi Hardiyatno (Unknown)



Article Info

Publish Date
02 Jun 2014

Abstract

A B S T R A C T Corruption in the government lead to questions about the performance of government auditors. General Inspectorate and the treasury ministry of defense agencies tasked with monitoring, controlling and monitoring the implementation of activities in the defense ministry. This study aims to investigate the influence of competence and career development on auditor performance. Based on the testing of 87 auditors obtained empirical evidence that the competence and career development affect the performance of the auditor. Future research can develop a model by adding other variables. A B S T R A K Perilaku korupsi di pemerintahan menimbulkan pertanyaan tentang kinerja auditor pemerintah. inspektorat jenderal dan perbendaharaan instansi kementerian pertahanan bertugas untuk melakukan pengawasan, pengendalian dan pemantauan pelaksanaan kegiatan di lingkungan kementerian pertahanan. Penelitian ini bertujuan untuk menginvestigasi pengaruh kompetensi dan pembinaaan karir terhadap kinerja auditor. Berdasarkan pengujian pada 87 auditor diperoleh bukti empiris bahwa kompetensi dan pembinaan karir mempengaruhi kinerja auditor. Penelitian mendatang dapat mengembangkan model dengan menambahkan variabel lain. JEL Classification: H83, M12

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Journal Info

Abbrev

jrap

Publisher

Subject

Economics, Econometrics & Finance

Description

The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication ...