Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

Rahmawati Rahmawati,Rispantyo Rispantyo,Subekti Djamaluddin

doi:10.28992/ijsam.v1i1.26

Abstract

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

Highlights

Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) is part of The Officials of Government Internal Control-Aparat Pengawasan Internal Pemerintah (APIP), which is currently obtaining a new mandate as an auditor of President
The results of this study indicate that mentoring is conducted by a mentor or supervisor to a subordinate, the implementation is able to bring a sense of justice
The results of this study indicate that if the organizational justice is met, it can improve the quality of supervisor-auditor relationship

Summary

Introduction

Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) is part of The Officials of Government Internal Control-Aparat Pengawasan Internal Pemerintah (APIP), which is currently obtaining a new mandate as an auditor of President. Presidential Regulation No 192/2014 about BPKP, strengthen its position as part of the pillars of the presidency. Presidential Instruction No 4/2011 on the acceleration of improving the quality of local financial accountability, confirmed the position of BPKP as an auditor’s president. Conditions today shows the fact that, in practice, there is disharmony program or policy. The condition is far from the expectations of people who want the establishment of clean governance, making the right policy, and quality of public services. These facts indicate that the BPKP auditors has not been performing well in playing the mandate of the President, so that the necessary efforts to improve the performance of BPKP auditors

Objectives

Methods

Results

Conclusion