FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL SUPERVISION

Aspihani Ahyat,Susfa Yetti,Sri Rahayu

doi:10.22437/jbsmr.v4i2.14183

Aspihani Ahyat, Susfa Yetti + Show 1 more

Open Access

https://doi.org/10.22437/jbsmr.v4i2.14183

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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.

Highlights

As of the Internal Government Supervisory Apparatus (APIP), the regional inspectorate has a strategic role and position both in terms of management functions and achieving the vision, mission, and government programs
The results showed that due professional care has a significant effect on the quality of supervision
This study showed that due professional care has no significant effect on the quality of supervision

Summary

Introduction

As of the Internal Government Supervisory Apparatus (APIP), the regional inspectorate has a strategic role and position both in terms of management functions and achieving the vision, mission, and government programs. In terms of achieving the vision, mission, and programs of the government, the regional inspectorate becomes a pillar that serves as a supervisor and a bodyguard in the implementation of the program contained in the Local Government Budget (APBD). The role and function of the provincial inspectorate, district/city, in general, is stipulated in article 4 of Permendagri No 64 of 2007, which states that in carrying out the duties of government affairs, provincial inspectorates, districts/cities have a function as planning supervisory programs and policy formulation supervision facilities as well as inspection, deprecation, testing, and assessment of supervisory duties

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