City Inspectorate Research Articles

Pengaruh Kompetensi dan Independensi Terhadap Efektivitas Audit Internal Serta Dampaknya pada Tata Kelola Pemerintah yang Baik: Studi Pada Inspektorat Kota Gorontalo

This research aims to determine the influence of competency and independence on the effectiveness of internal audit and its impact on good government governance (Study at the Gorontalo City Inspectorate). The type of method used in this research is a quantitative method with data collection techniques using primary data. The number of samples in this research is 56 samples in 2020-2022. The tool used in this research uses Path Analysis.The results of this research show that competence and independence have a positive and significant effect on the effectiveness of internal audit through good government governance.

The Effect of Auditor Ethics, Motivation and Competence on Auditor Performance

This study aims to explore the influence of ethics, motivation, and competence on auditor performance at the Bogor City Inspectorate. The background of this study is based on the phenomenon where auditors do not always comply with the applicable code of ethics, and the supervision system requires further evaluation. This study adopts a quantitative method, using a questionnaire as a data collection instrument distributed to 40 internal auditors at the Bogor City Inspectorate. The variables analyzed include auditor ethics, motivation, and competence as independent variables, and auditor performance as the dependent variable. The results of the study indicate that ethics, motivation, and competence simultaneously have a significant influence on auditor performance, as indicated by the results of the F test with a calculated F value of 40.410, greater than the F table of 2.866, and a significance of 0.000. Partially, ethics and competence have a positive influence on auditor performance, while motivation has a negative influence. This study concludes that improving ethics, directed motivation, and adequate competence are very important in improving auditor performance in the government environment, especially at the Bogor City Inspectorate.

The Influence of Transformational Leadership on Performance Employees With Affective Commitment as a Variable Mediation at the Binjai City Inspectorate Officethe Influence of Transformational Leadership on Performance Employees With Affective Commitment a

The purpose of this research is to determine and analyze the influence of Transformational Leadership on Employee Performance which is mediated by Affective Commitment in Binjai City Inspectorate Office Employees. This research was carried out at the Binjai City Inspectorate Office. The type of research is associative quantitative. The sample in this study was 60 employees of the Binjai City Inspectorate Office. The sampling technique in this research uses saturated samples so that the entire population will be a sample of 60 people. The research results show that Transformational Leadership has a significant influence on Employee Performance as shown by the T-Statistic value of 3.013 > 1.96 and the P Value of 0.003 < 0.05. On the influence of Transformational Leadership on Affective Commitment, the T-Statistic data obtained was 0.650 < 1.96 and the P-Value was 0.516 > 0.05 or there was no influence of Transformational Leadership on Affective Commitment. Affective Commitment has a significant effect on Employee Performance with a T-Statistic value of 6,322 > 1.96 with a P-Value of 0.000 < 0.05. In terms of indirect influence, the results show that Affective Commitment does not have a role as an intervening variable that will explain the relationship between Transformational Leadership and the Performance of Binjai City Inspectorate Office Employees. This shows that improvements in Transformational Leadership cannot increase Affective Commitment, which in turn cannot contribute to improving the performance of Binjai City Inspectorate Office Employees at the Binjai City Inspectorate Office.

Study of auditor performance determinants: Organizational commitment as moderation (case study of Tangerang city inspectorate)

This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

Reconstruction of the role internal auditors in preventing fraud in the regional government: case study inspectorate of Malang City

This study aims to explain the practice of fraud prevention by internal auditors of the local government of Malang City. The research method used is critical ethnomethodology in the local government environment of Malang City. Seven informants served as key informants. The results showed that the internal auditors of the local government of Malang City have not been able to carry out their role optimally, due to the weak legitimacy of internal auditors, community involvement in fraud prevention programs, and partial fraud prevention activities. As a result, the research findings provide an overview of the regional inspectorate's institutional integration with elements authorized to handle fraud cases, such as BPKP and BPK. The findings of this study suggest that the Malang City Inspectorate should gain legitimacy through regulations, government support, and effective and efficient consultation to identify and prevent fraud.

The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus

The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus

Pengaruh Kompetensi Terhadap Kinerja Pegawai di Lingkungan Inspektorat Kota Cimahi

The city of Cimahi is a small city when compared to several other cities in Indonesia, especially in West Java, but has a variety of interesting things, so it is called campernik. Currently, the City of Cimahi is not only burdened by the dense population and its demographic characteristics and diversity which have implications for the presence of urban problems, but also by the high demand for health, education, infrastructure and other general urban problems such as sanitation and unemployment. This problem is of course a shared responsibility, especially regional apparatus such as offices, agencies, sub-districts and sub-districts in Cimahi City according to their respective work areas. In the framework of administering the government, regional apparatuses become local government organizations that have responsibility to the Mayor of Cimahi with the assistance of supervision by the Inspectorate through the Regional Secretary. Quantitative methods were used in this study with a population and sample of 34 employees in the Cimahi City Inspectorate. The type of data used is primary data obtained through distributing questionnaires to all employees. The results of this study are that there is a significant influence between competency and employee performance variables in the Cimahi City Inspectorate environment of 97.7%. This shows that the better the competence of employees in the agency, the performance of employees will also increase.

Technology, Transparency, and Accountability: The Case of Smart Auditing in Makassar

Electronic-Based Auditing (Smart Auditing) is the development of an internal monitoring model by the Regional Inspectorate of Makassar City to improve accountability and performance in managing activities and finances in all Regional Apparatus Organizations within the Makassar City Government. This program is an implementation of the Smart City Concept by the Makassar City Government which requires regional officials to apply technology and information to streamline the implementation of their main tasks and functions thereby increasing accountability and transparency as well as efforts to prevent various irregularities (fraud) that may occur in the process of implementing Organizational activities . The aim of this research is to describe and find out the results of the evaluation of the implementation of electronic-based programs (Smart Auditing) at the Makassar City Inspectorate.This research uses qualitative research methods through case studies. Data collection taken with observation, interview, and documentation of directly involved informants in implementation of that activities. The process of data analysis includes data reduction, data presentation, and conclusion. This research uses theory from the E-Auditing concept to see the level of success of electronic auditing with indicators of (1)the success of the target, (2)satisfaction to the program and (3)levels input and output. The results of the research conducted show that the implementation of the electronic-based inspection program or known as Smart Auditing at the Makassar City Inspectorate has been carried out well and has succeeded in achieving its objectives. However, there is still a need to improve facilities and infrastructure to support the achievement of goals, increase understanding in the field of Technology and Information for implementers and commitment and discipline from Regional Apparatus Organizations in the future.

Evaluation of Audit Quality Control at the Surakarta City Inspectorate

Audit quality control is required to ensure and provide the assurance of audits that had applied with auditing standards and code of ethics.. The Government Internal Supervisory Appartus (APIP) considered the three lines model functions to provide independent for objective assurance and advice on all matters related for the achievement of organizational goals. Therefore, APIP is obliged to apply the Guidelines for Quality Control Audit of Government Internal Supervisory Apparatus. This research aims to analyze the suitability of the implementation of audit quality control at the Surakarta City Inspectorate using the eight elements contained in the APIP Pedoman Kendali Mutu APIP dan Pedomaan Telaah Sejawat, and to analyze the strategies implemented for improving audit quality controls at the Surakarta City Inspectorate. The research methodology used a case study-based on qualitative descriptive method. The data used in this study are primary data, which obtained through interviews with source person and secondary data from 32 documents. The results of data analysis indicated, that the audit implementation at the Surakarta City Inspectorate had not been fully implemented the APIP Auditi Quality Control Guidelines. The strategy needs for improving the effectiveness of the implementation of audit quality control are the commitment of the leadership and all employees to enforce the supervision in according with PKMA-APIP.

Analysis of The Effect of Indendence and Organizational Commitment on Auditor Performance at The Jayapura City Inspectorate Office

This study aims to obtain empirical evidence and analyze the effect of organizational commitment on auditor performance at the Jayapura City Inspectorate Office. This research is a type of research that tests hypotheses that aims to examine the relationship between the dependent variable, namely auditor performance, with the independent variables of organizational commitment and independence. In data collection, questionnaires were used as the main instrument through field studies at the Jayapura City Inspectorate Office of Papua Province. Research is descriptive with a quantitative approach, focusing on analyzing numerical data to get accurate conclusions. The research period was carried out for 3 months, from November 2023 to January 2024, involving all auditors at the Jayapura City Inspectorate Office. The results showed that increasing organizational commitment and auditor independence at the Jayapura City Inspectorate Office significantly contributed to improving auditor performance

Internal auditor independence and audit quality: the influence of mediation role of professional ethics investigation (on the example of Gorontalo city inspectorate in Indonesia)

This study aims to examine the effect of auditor independence on audit quality at the Gorontalo City Inspectorate, with professional ethics acting as a mediator or moderator variable. The method used in this study is a quantitative method, with primary data collection. This study uses a saturated sample or census, where the entire population is sampled, totalling 54 respondents consisting of 35 auditors and 19 P2UPD (Supervisors of the Implementation of Regional Government Affairs) in 2023. The data used is primary data collected through a questionnaire. The statistical analysis used is a non-parametric method with Partial Least Squares - Structural Equation Model (PLS-SEM) using SmartPLS Version 4 software. The results of the study indicate a positive and significant influence between internal auditor independence on audit quality through the role of professional ethics. In addition, it was found that the independence of internal auditors also has a positive and significant influence on audit quality at the Gorontalo City Inspectorate, as well as a positive and significant influence on the role of professional audit ethics, which in turn has an impact on the audit quality of the Gorontalo City Inspectorate.

Padang Panjang City Inspectorate Strategy in Handling Community Complaints and Aspirations Through the Guardian Reporting Service

This research is motivated by the desire of the Padang Panjang City Government in realizing the achievement of the third mission of the city government which reads Improving responsive, innovative, and participatory governance. However, this will not be possible without joint efforts between the city government and the community, so that the government through the Padang Panjang Mayor Regulation Number 45 of 2020 concerning Guidelines for Management of Public Complaints Through Guardian Reporting Services in the Padang Panjang City Government, the Lapor Wali program was formed with the hope become a means of government in responding to the needs of conveying the aspirations of the people of Padang Panjang City. In this study, the theory used is strategy theory by Kotten. The method used is descriptive qualitative, with data collection techniques using interviews, documentation, and observation. The selection of informants was carried out using a purposive sampling technique. The results of this study conclude the strategy of the Padang Panjang Inspectorate in dealing with complaints and aspirations of the community through the guardian's report service has been carried out well although there are still some obstacles in handling it such as the inspectorate's communication with the related OPD is still not optimal.

Pengaruh Sistem Pengendalian Internal Pemerintahan dan Sistem Akuntansi Keuangan Daerah Pada Kantor Inspektorat Kota Padang Sumatera Barat

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

DETERMINAN OF GOOD GOVERNANCE IMPLEMENTATION: A CASE IN MATARAM CITY INSPECTORATE

This study aims to predict the effect of the internal control system the government, the role of APIP and the performance of local government apparatus on the use of sound governance at the Mataram City inspectorate. This research is a type of associative research with a quantitative approach. The data used is primary information received by distributing questionnaires. The sampling technique used is a saturated sample by taking the entire population to be sampled, namely 47 employees of the Mataram City inspectorate. The data analysis tool used is Partial Least Square (PLS) version 3.0. The results of this study demonstrate that the implementation of good governance in the inspectorate of Mataram City is positively impacted by the functioning of the government internal control system, APIP, and local government apparatus. The theoretical significance of this study is that it strengthens the stewardship theory by illuminating the role that the Mataram City inspectorate plays in enhancing government internal control, streamlining internal control, and improving the efficiency of local government apparatus for results in good governance.

SWOT Analysis At Inspektorat Of Kota Payakumbuh Through Grounded Theory Research Methods

To carry out its role and function as a Government Internal Supervisory Apparatus (APIP), the Payakumbuh City Inspectorate requires a management strategy that will become a reference in achieving performance. The strategy is determined through a SWOT analysis. Where in the SWOT analysis process is carried out through research using qualitative research methods with a grounded theory approach as a model in research. Researchers collected data using semi-structured interviews, field observations, document analysis and literature studies. The analysis performed included open-coding of the data to identify categories and themes; axial-coding to link categories and themes; and selective-coding to identify core themes. Based on the research, there are 4 (four) themes, namely the theme of strengths, weaknesses, opportunities, and threats. Where Weakness (weakness) is an internal factor that has the greatest influence on the performance of the Payakumbuh City Inspectorate with a score of 16 points. Followed by the theme of threats (threats) 12 points, then strengths (strength) 8 points, and finally opportunity (strength) 5 points. The strategic policy that can be carried out by the Payakumbuh City Inspectorate when viewed from the results of the SWOT analysis is to overcome the weaknesses that are owned because the score is the highest, and is an internal factor that can still be interpreted by the Inspectorate. Things that can be done include budgeting for the provision of adequate facilities and infrastructure and assigning APIP to attend training and technical training for 120 hours per year.

Success Operational Audit and Complexity Internal Control of Digital Machinery Employee Performance Inspectorate

This study aims to determine the Effect of Operational Audit Success and the Complexity of Internal Control of Digital Machines on Employee Performance at the Inspectorate. The data used is primary data in the form of questionnaires distributed to Bandung City Inspectorate employees. The method used in this research is descriptive and verification method. The population in this study were employees of the Bandung City Inspectorate. Sampling as many as 33 respondents. The type of data used in this research is primary data. This study aims to determine the effect of the Success of Operational Audit and the Complexity of Internal Control of Digital Machines on the performance of employees at the Bandung City Inspectorate. This research was conducted using observational data collection techniques, interviews and questionnaires on Bandung City Inspectorate employees who were processed using SEM-PLS. The results of this study indicate that: (1) Operational Audit success affects employee performance, and (2) Machine Internal Control Complexity Digital has an effect on employee performance.

Determinan Faktor Pencegahan Fraud Pada Inspektorat Kota Jayapura

This study aims to examine and analyze the effect of public sector audit, internal auditor competence and organizational justice on fraud prevention at the Jayapura City Inspectorate. The population of this study are employees at Jayapura City Inspectorate office. Sources of data in this study are primary data, which data or information obtained directly through the distribution of questionnaires. The measurement scale used by questionnaire in likert scale. The sampling technique used in this research is simple random sampling. The number of samples used are 52 samples. Data analysis in this study was carried out quantitatively, using multiple linear regression statistical tools (Multiple Linear Regression) with SPSS 26 statistical software. The results obtained are public sector audit implementation, internal auditor competence, organizational justice have a significant effect on fraud prevention at the Jayapura City Inspectorate

Can The Effectiveness of Whistleblowing System and Ewuh Pakewuh Culture Influence Fraud Disclosure?

This study aims to examine the effect of the effectiveness of the whistleblowing system and the ewuh pakewuh culture on fraud disclosure. One hundred forty-eight internal auditors from Provincial and Regency Inspectorates throughout Bali are used as a sample in this study. This study uses a saturated sampling technique. Collecting data techniques by using questionnaires. Hypothesis analyzed using Structural Equation Model (SEM). The analysis results show that the whistleblowing system's effectiveness positively affects fraud disclosure, and the ewuh pakewuh culture negatively affects fraud disclosure. This research is expected to be an essential input for increasing the internal supervision of local government inspectorates, especially the Bali Regional Inspectorate, which includes the Provincial Inspectorate and Regency or City Inspectorate throughout Bali.
 Keywords: fraud disclosure, whistleblowing system, and ewuh pakewuh culture

PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD

This study was conducted to determine how much influence good corporate governance and internal control have on fraud prevention either partially or simultaneously in the Cimahi City Government. The phenomenon in the Cimahi City Government is that there are still frauds committed by the Mayor of Cimahi for the terms of office 2002-2012, 2012-2017 and in 2020 and using the saturated sampling method or census with a population of 71 respondents from BPKAD, BAPPEDA, and Cimahi City Inspectorate, by distributing questionnaires. Hypothesis testing using multiple linear regression and tested using SPSS version 25.
 The partial test results in this study state that there is a significant positive effect between the variables of Good Corporate Governance (X1) on Fraud Prevention (Y). This can be seen from the value of > (5.463<1.99547). There is a significant positive effect between the Control variables Internal (X2) towards Fraud Prevention (Y). The value of > (5.355<1.99547). The test results simultaneously state that Good Corporate Governance (X1) and Internal Control (X2) jointly affect Fraud Prevention (Y). This is indicated by the value of > which is 79.907 > 3.13 and a significance level of 0.000 <0.05. For testing the determination that the value of R Square is 0.702 or 70%. This means that Good Corporate Governance (X1) and Internal Control (X2) together affect Fraud Prevention (Y) by 70% and the remaining 30% is influenced by other variables.

Analysis of Risk-Based Internal Audit Planning Implementation and Its Impact on Audit Quality: Case Study at the Inspectorate of Surakarta, Indonesia

This study aims to determine the implementation of risk-based audit planning in the Inspectorate of Surakarta and its impact on audit quality. In addition, this study also identifies factors that hinder the implementation of the risk-based audit plan. The approach used in this research is a qualitative approach with a case study method. This study concludes, firstly, that the risk-based audit planning at the Inspectorate of Surakarta consists of the strategic planning stage, annual audit planning, and individual audit planning assignments. Second, the Inspectorate of Surakarta has encouraged the identification and risk assessment process for local government agencies through the preparation of a risk register, which has been well documented. But the Local Government Agency is taking a long time to send the Inspectorate its risk register. Furthermore, the impact of risk-based audit planning at the Inspectorate of Surakarta on audit quality can be seen from the value of the results of the external peer review in 2022, with the category "Good." In addition, risk-based audit assignments are able to narrow the scope of audits on high-risk programs and activities and save audit time. Factors that hinder the Surakarta City Inspectorate in implementing risk-based audit planning in terms of annual planning include the inadequate quality of risk management in OPD, delays in compiling risk registers in the Local Government Agency, and changes in nomenclature.