Abstract
Abstract : This study aims to examine and analyze the influence of professionalism, competence and independence to the audit quality and its impact to the performance of Government Internal Supervisory Apparatus in West Aceh District Inspectorate. This study was carried out at the Office of West Aceh District Inspectorate with a sample population of 47 employees. The sampling technique was done through census techniques with the use of statistical equipment in the form of path analysis. The results of the study show that: (1) Professionalism, competence and independence at West Aceh District Inspectorate have been running well; (2) Professionalism, competence and independence both partially and simultaneously have significant influence on audit quality; (3) Professionalism, competence, independence and audit quality both partially and simultaneously have significant influence on the performance of Government Internal Supervisory Apparatus; and (4). Each of professionalism, competence and independence, indirectly has significant influence on the performance of Government Internal Supervision Apparatus through audit quality.
Highlights
West Aceh District Inspectorate is an organization of regional apparatus in West Aceh District Government which has a function in supervision field
Regional government internal auditors in carrying out their audits must use audit standards that have been regulated in Minister of Administrative Reform of the Republic of Indonesia Regulation Number: PER/05/M.PAN/03/2008 concerning Audit Standards for Government Internal Supervisory Apparatus, which explains that internal supervision of the government management is needed to encourage the realization of good governance and clean government
To harmonize the realization of good and clean governance, for certain, a good supervision is needed, and this is inseparable from the good performance of the internal auditors from the regional government
Summary
West Aceh District Inspectorate is an organization of regional apparatus in West Aceh District Government which has a function in supervision field. It is generally regulated in Minister of Home Affairs Regulation Number 64 of 2007, namely: (1) Planning supervision programs; (2) Formulation of supervision policies and facilities; and (3) Inspection, investigation, testing and assessment of supervisory duties. Government Internal Supervisory Apparatus in West Aceh District Inspectorate as the internal auditor of the regional government must have good performance as a result of real work in quality and quantity which are achieved in carrying out their duties in accordance with the responsibilities that are given to them. The current performance of Government Internal Supervisory Apparatus in West Aceh District Inspectorate is still low
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