PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipitriany Any
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci            Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipiariny S
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.

scholarly journals MODEL PENGUKURAN KUALITAS AUDIT INTERNAL

2017 ◽  
Vol 17 (3) ◽  
pp. 299
Author(s):  
Ida Rosnidah
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Measurement Model ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
State Enterprises

Internal auditor’s independence is sometimes in doubt. This makes sense because the internal auditor is an integrated part of the organization. As a part of the organization, the internal auditor has a role to audited financial statements, give some suggestions and recommendations that can be used as the basis for making some decisions in the future. The lower of internal auditor’s independence has an impact audit quality, that can make the role of internal auditor degrade. So, the quality of internal auditor still becomes an important issue until  now. The purpose of this study is to establish a measurement model of internal audit quality based on the influencing factors not only independence, but also competence, professionalism and motivation. This study uses primary data by distributing questionnaires spread to 60 internal auditors who work  in  inspectorate, private companies, state enterprises (BUMN) and local government enterprises (BUMD) in Cirebon District and Municipalities. Data analysis method used is single stage multivariate model among variables/pathway analysis. The results show that the competence, independence, professionalism and motivation affect the quality of internal audit either partially or simultaneously, and competence contributes the most to the quality of the internal audit. Thus, this research model can be used to measure the quality of internal audit.

scholarly journals KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL

2021 ◽  
Vol 10 (1) ◽  
pp. 16-23
Author(s):  
Ari Bramasto ◽  
Sri Dewi Anggadini ◽  
Asri Syahriani
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Statistical Test ◽  
Primary Data ◽  
Financial Reports ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Verification Methods ◽  
Data Collection Technique

ABSTRACTAudit quality is the accuracy of information reported by the auditor in accordance with the auditing standards used by the auditor including information on accounting violations in the company's financial reports, for that the role of the internal auditor is important for the sustainability of the company, where its role is to provide continuous supervision and assessment, the resulting audit quality depends of the independence and professionalism of the auditors themselves. This study aims to determine how much influence the independence of Internal Audit on audit quality and how much influence the professionalism of internal auditors on audit quality at PT Foximas Mandiri Bandung.The method used in this research is descriptive and verification methods. The population in this study were employees of PT Foximas Mandiri Bandung. Sampling was done using the Census Technique, with a sample of 26 respondents. The type of data used in this study is primary data. The data collection technique used statistical test modeling using the SPSS V.22 program.The results of this study indicate that: 1) The independence of the Internal Audit has an effect on audit quality, the internal auditors are free from pressure or managerial intervention and avoiding the use of unclear language in the audit report being the factor with the lowest gap, namely 9.23% 2) Professionalism of Internal Audit influence on audit quality, confidence in perophysical regulations is the factor with the lowest gap, namely 1.54% .

scholarly journals DETERMINAN KINERJA AUDITOR INTERNAL PADA INSPEKTORAT SE-PULAU LOMBOK

2017 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
Aluh Ruhbaniah ◽  
Agusdin Agusdin ◽  
Alamsyah Alamsyah
Keyword(s):  
Role Conflict ◽  
Leadership Style ◽  
Sampling Technique ◽  
Analysis Method ◽  
Internal Auditor ◽  
Internal Auditors ◽  
And Control ◽  
Positive Effect ◽  
Lombok Island

This study aims to test and find empirical evidence of the influence of audit structure, leadership style, role conflict, the experience and the independence of the internal auditor performance. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate Lombok Island in Nusa Tenggara Barat Province. This study uses a quantitative approach to the entire population of Control Officers and the sample used is 141 internal auditors. Sampling technique used is sensus and analysis method used is multiple linear regression. The results showed that the audit structure, experience and independence significant positive effect on the performance of the internal auditor. The study also found evidence that the conflict can influence the role of internal auditors performance but with a negative direction. While the leadership style does not affect the performance of auditors. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the performance of auditors as to how to resolve the conflict of roles, keep use audit structure, enhance the experience and independence of the internal auditor.

scholarly journals Optimizing of the Independence role on Performance Increase through the Comfortness of Auditors of Local Governments

2018 ◽  
Vol 73 ◽  
pp. 09015
Author(s):  
Lismawati ◽  
Rohman Abdul ◽  
Chariri Anis
Keyword(s):  
Local Governments ◽  
Structural Equation ◽  
Equation Model ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Postal Services ◽  
The One ◽  
Relationship Of ◽  
The Relationship

Inadequate implementation of the role of assurance and consulting internal auditor performance in making local governments has not been optimal.The study aims to verify the comfortness of auditors is able to mediate the relationship of the increase of the independence and the performance of the internal auditorsof local governments in Indonesia.The empirical evidencesare collected by the online and offline survey (through the postal services) to the internal auditors of local governments.By employing the one of structural equation model, namely the partial lease squares, the study finds that the comfortness of the auditors is able to mediate the relationship between the independence and the performance of the auditors.The findings of the study is expected to provide the idea of the development of local government auditors studies in Indonesia.

scholarly journals Impact of Authoritative and Laissez-Faire Leadership on Thriving at Work: The Moderating Role of Conscientiousness

2021 ◽  
Vol 11 (3) ◽  
pp. 667-685
Author(s):  
Zulfiqar Ahmed Iqbal ◽  
Ghulam Abid ◽  
Muhammad Arshad ◽  
Fouzia Ashfaq ◽  
Muhammad Ahsan Athar ◽  
...  
Keyword(s):  
Leadership Style ◽  
Positive Impact ◽  
Work Relationship ◽  
Laissez Faire ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role ◽  
Thriving At Work

This study empirically investigates the less discussed catalytic effect of personality in the relationship of leadership style and employee thriving at work. The growth and sustainability of the organization is linked with the association of leadership style and employee thriving at the worplace. The objectives of this study are to explore the impact of authoritative and laissez-faire leadership styles and the moderating role of the personality trait of conscientiousness on thriving in the workplace. A sample of 312 participants was taken from a leading school system with its branches in Lahore and Islamabad, Pakistan. The participants either worked as managers, teachers in headquarters, or school campuses, respectively. The regression results of the study show that authoritative leadership and conscientiousness have a significantly positive impact on thriving at work. Furthermore, conscientiousness moderates the relationship between laissez-faire style of leadership and thriving at work relationship. The findings of this study have theoretical implications for authoritative and laissez-faire leadership, employee conscientiousness, and managerial applications for the practitioners.

scholarly journals HUBUNGAN GAYA KEPEMIMPINAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN BAGIAN LIQUID PT ITRASAL YANG DIMEDIASI OLEH MOTIVASI KERJA

2018 ◽  
Vol 15 (01) ◽  
pp. 51
Author(s):  
Endang Rachmawati
Keyword(s):  
Leadership Style ◽  
Positive Relationship ◽  
Work Motivation ◽  
Primary Data ◽  
Linear Regression Method ◽  
Employee Productivity ◽  
Independent Variable ◽  
R Value ◽  
Relationship Of ◽  
The Relationship

INTISARI    Penelitian ini bertujuan untuk mengidentifikasi hubungan Gaya Kepemimpinan terhadap Produktivitas Karyawan PT. ITRASAL yang dimediasi oleh Motivasi Kerja. Penelitian ini menggunakan rancangan penelitian metode asosiatif dengan jenis penelitian  survey  yang akan mengungkapkan hubungan dua variabel, yaitu Gaya Kepemimpinan sebagai variabel bebas dan Produktivitas sebagai variabel terikat. Data primer berasal dari kuesioner yang disebarkan kepada karyawan bagian Liquid Departemen Produksi PT ITRASAL, dan hasil diskusi dengan karyawan bagian tersebut. Selanjutnya data yang diperoleh dianalisis menggunakan metode korelasi dan regresi linear. Dari penelitian ini diperoleh hasil bahwa nilai r untuk variabel Gaya Kepemimpinan terhadap Produktivitas adalah 0,557 dan nilai t adalah 8.951. Nilai r untuk variabel Gaya Kepemimpinan terhadap Motivasi adalah 0,278 dan nilai t adalah 5,022. Terdapat hubungan positif antara Gaya Kepemimpinan terhadap Produktivitas dan Gaya Kepemimpinan berpengaruh positif terhadap Motivasi. Nilai r untuk variabel Motivasi terhadap Produktivitas adalah 0,377 dan nilai t adalah 6,251. Terdapat hubungan positif antara Motivasi terhadap Produktivitas. Kata kunci : Gaya kepemimpinan, Motivasi kerja, Produktivitas karyawan  ABSTRACT  This study aims to identify the relationship of leadership style to employee productivity PT. ITRASAL is mediated by work motivation. This research uses the research design of associative method with the type of survey research that will reveal the relationship of two variables, namely Leadership Style as independent variable and productivity as dependent variable. Primary data comes from a questionnaire distributed to employees of the Liquid Department of Production Department of PT ITRASAL, and the results of discussions with employees of that section. Further data obtained were analyzed using correlation and linear regression method. From this research, the result that r value for leadership style variable to productivity is 0,557 and t value is 8,951. The r value for the leadership style variable for motivation is 0.278 and the t value is 5.022. There is a positive relationship between leadership style on productivity and leadership style have a positive effect on motivation. The r value for the Motivation variable on productivity is 0.377 and the t value is 6.251. There is a positive relationship between motivation to productivity. Keywords: Leadership style, Motivation work, Employee productivity

Financial Misappropriation in the Nigerian Public Sector: A Determination of the Role of the Internal Auditor

2017 ◽  
Vol 3 (2) ◽  
pp. 7-17
Author(s):  
J. K. Oyadonghan ◽  
S. Ogoun
Keyword(s):  
Public Sector ◽  
Research Effort ◽  
Internal Audit ◽  
The State ◽  
Least Square ◽  
Primary Data ◽  
Economic Management ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Public

The continued search for a solution to the problem of poor economic management due to financial misappropriation in the public sector, and the public’s outcry against internal auditors because of their perceived connivance necessitated the current study. Furthermore, the position canvassed by internal auditors with respect to their scope of responsibility further justified the need for this research effort. Accordingly, this study was undertaken to determine, whether or not, the internal auditor has a role to play in ensuring the proper utilization of the nation’s economic resources, bearing in mind the rules specifying the scope of the internal audit function in the public sector. Drawing from the research model of survey design, both a structured questionnaire and oral interview data collection platforms were deployed to collect primary data from audit, and another staff of selected ministries in the State and the least-square regression analysis was adopted in testing the hypotheses. From the analysis, and from personal interview, the researchers were able to find out that internal audit has a responsibility to detect and prevent financial misappropriation in the public sector. It was also found out that the internal auditors in the State Civil Service are not independent, which affects their freedom to report such acts of financial misappropriation to the legislative arm for proper action. Therefore, it is recommended that The State legislative arm should ensure that the independence of the internal auditor is guaranteed by a statute.

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals Deradicalisation Crime Of Terrorism Actors By Police (Case Study In Police Jurisdiction Of Semarang)

2019 ◽  
Vol 2 (1) ◽  
pp. 109
Author(s):  
Bagus Gani Setiana ◽  
Sri Kusriyah Kusriyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Theory Of Justice ◽  
Sociological Approach ◽  
Police Personnel ◽  
Secondary Data Source ◽  
National Police ◽  
Analysis Models

The paper titled "Deradicalisation Crime Of Terrorism Actors By Police", aims to identify and analyze the role of the National Police in the process of deradicalization of the criminal terrorism in Indonesia, the benefits of deradicalization, as well as the challenges and solutions faced by the National Police in the implementation of the deradicalization.This study uses the Juridical Sociological Approach, with descriptive analysis models, which use the type and source of primary data that is the result of interviews with police personnel and ex-terrorist, as well as secondary data source that literature on the various sub - laws that exist in Indonesia. Also in this study, the authors also used the descriptive method of analysis. That in the end all results were analyzed by using the theory of Aristotle and theory of Justice usefulness of Jeremy Bentham.Based on the research that has been analyzed, then it was concluded that the role of the National Police in deradicalizing the task is enormous, as evidenced by the reduction in the number of terrorism cases in Indonesia from year to year. In addition, the benefits of deradicalization can reduce the number of perpetrators of terrorism by changing the target ideology. But it is undeniable that the Police still face many obstacles, which in this study the authors provide some solutions to these obstacles.Keywords: Deradicalisation; Ideology; Police; Terrorism.

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