The Effectiveness of Internal Supervision and Its Implications for Regional Financial Management

Authors

  • Eva Olivia Universitas Terbuka
  • Dr. Yohanes Joni Pambelum Unversitas Terbuka
  • Dr. Felisitas Defung Unversitas Terbuka

DOI:

https://doi.org/10.54099/ijamb.v2i2.1108

Keywords:

Pemerintah, Pengawasan Internal, Aparat Pengawasan Internal Pemerintah (APIP), Keuangan Daerah, Inspektorat

Abstract

Objective -This study examines the results of the analysis of the effectiveness of APIP internal supervision and its implications for regional financial management which are influenced by the competence and objectivity of APIP HR and its supervisory follow-up. Methodology/Approach - Research that discusses the effectiveness of APIP internal supervision and its implications for regional financial management uses a quantitative method with an information collection technique approach in the form of data from a population that is 37SKPD of the Department of Agencies and Government Offices of West Kotawaringin Regencyand sampling from several populations with questionnaires. Findings – The study found that APIP HR Competence, APIP HR Objectivity and APIP Internal Supervision Follow-up have a positive influence with different significance on the effectiveness of internal supervision and the more effective the internal supervision carried out by APIP, the better the Regional Financial Management will be.

Author Biographies

Dr. Yohanes Joni Pambelum, Unversitas Terbuka

Fakultas Ekonomi, Universitas Terbuka, Indonesia

Dr. Felisitas Defung, Unversitas Terbuka

Fakultas Ekonomi, Universitas Terbuka, Indonesia

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Published

10/24/2024

How to Cite

Olivia, E. ., Pambelum, D. Y. J. ., & Defung, D. F. . (2024). The Effectiveness of Internal Supervision and Its Implications for Regional Financial Management. International Journal of Applied Management and Business, 2(2), 107–120. https://doi.org/10.54099/ijamb.v2i2.1108

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