Abstract
This study aims to examine the role of the government internal auditor (APIP) on civil servant performance. Further this study analyze the effect of motivation (intrinsic and extrinsic motivation) as mediating variable between the role of the APIP on civil servant performance. The study is conducted in Kudus Regency, Central Java, Indonesia. This research was conducted through a survey with a random sampling method to all civil servants in the Government of Kudus, Central Java, Indonesia. The sample of this research consists of 272 employees. The statistical analysis using SEM-PLS for hypothesis testing. The results shows that the APIP role has positive influence on employee performance. Further, the study provide evidence that intrinsic motivation mediating the relationship between APIP role and the civil servant performance. However, extrinsic motivation do not mediate the relationship between the role of APIP and civil servants performance. The result shows that the increase of APIP role and intrinsic motivation positively affect civil servant performance.
Highlights
Abstrak: Penelitian ini bertujuan untuk menguji peran auditor intern pemerintah (APIP) terhadap kinerja pegawai negeri sipil
This study aims to examine the role of the government internal auditor (APIP) on civil servant performance
The results shows that the aparat pengawasan intern pemerintah (APIP) role has positive influence on employee performance
Summary
Menurut peraturan pemerintah nomor 60 tahun 2008 penguatan sistem pengendalian intern pemerintah berada pada Aparat Pengawasan Intern melalui reviu, audit, evaluasi, pemantauan dan kegiatan pengawasan pada seluruh prosedur yang berjalan di Instansi dan lembaga pemerintahan. Penelitian yang dilakukan oleh Alzeban dan Gwilliam (2014) menunjukkan pentingnya hubungan antara internal audit dan eksternal audit dalam hal efektifitas kinerja auditor. Penelitian yang dilakukan oleh Kusmayadi (2012) menunjukkan bahwa internal audit di Indonesia mempunyai pengaruh signifikan terhadap praktik tata kelola, sehingga pada akhirnya dapat meningkatkan kinerja perusahaan. Motivasi diharapkan juga memberikan dampak terhadap hubungan peran auditor internal pemerintah dengan kinerja. Hipotesis yang dirumuskan adalah: H2: Motivasi memediasi hubungan antara peran auditor internal pemerintah dan kinerja pegawai. Peran APIP terkait dengan Jasa Asuransi memiliki rata-rata paling tinggi dibanding dengan kategori peran APIP lainnya, hal ini menunjukkan bahwa persepsi utama peran APIP oleh pegawai adalah kegiatan yang terkait dengan memberikan keyakinan yang memadai atas ketaatan, kehematan, efisiensi, dan efektivitas pencapaian tujuan penyelenggaraan tugas dan fungsi Instansi Pemerintah
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