The Effectiveness of Internal Supervision and Its Implications for Regional Financial Management
DOI:
https://doi.org/10.54099/ijamb.v2i2.1108Keywords:
Pemerintah, Pengawasan Internal, Aparat Pengawasan Internal Pemerintah (APIP), Keuangan Daerah, InspektoratAbstract
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.
References
Ab, S. (2022). Peningkatan Pengetahuan Serta Budaya Berbahasa Indonesia Pada Sdn 015 Pumbejagi Kelurahan Taramanu, Kabupaten Polewali Mandar. Jurnal Pengabdian Masyarakat Akademisi, 1(4), Article 4. https://doi.org/10.54099/jpma.v1i4.258
Akmal (2009) Internal Audit Management Examination. Jakarta: Index.
Arles, L., Anugrah, R. and Andreas (2017) Analysis of Factors Affecting Internal Audit Effectiveness: Analysis Of Factors Affecting Internal Audit Effectiveness: The Important Role Of Management Support. Available at: www.Kompasiana.com.
Association of Indonesian Government Internal Auditors (2014a) Code Of Ethics For Indonesian Government Internal Auditors.
Chandra, D., Hendrian, H., & Pambelum, Y. J. (2023). Whats Factors determinan on ROA Rural Bank Owned By Local Goverment in Indonesia? International Journal of Applied Management and Business, 1(2), Article 2. https://doi.org/10.54099/ijamb.v1i2.714
Cohen, A. and Sayag, G. (2010) 'The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations', Australian Accounting Review, 20(3), pp. 296–307. Available at: https://doi.org/10.1111/j.1835-2561.2010.00092.x.
Dellai, H., Ali, M. and Omri, B. (2016) Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations, Research Journal of Finance and Accounting www.iiste.org ISSN. On line. Available at: www.iiste.org.
Edi Sutrisno (2009) Human Resource Management. 1st edn. Jakarta: Prenada Media Group.
Government of the Republic of Indonesia (2017) REPUBLIC OF INDONESIA GOVERNMENT REGULATION NUMBER 12 OF 2017 CONCERNING GUIDANCE AND SUPERVISION OF REGIONAL GOVERNMENT IMPLEMENTATION.
Government Regulation No. 12(2019).
Hamzah, N., Mattulada, A. and Ikbal B, M. (2018) 'The Effect Of Internal Supervision Results And Follow-Up Completion Of Inspectorate Audit Results On Skpd Financial Performance In Tojo Una Una Regency', e Jurnal Katalogis, 6(2), pp. 41–52.
Haryoto, VP (2015) The Influence of Internal Auditor Competence, Management Support and Internal Auditor Objectivity on the Effectiveness of Internal Audit Function. Syarif Hidayatullah State Islamic University.
Hasrul (2016) THE EFFECT OF INTERNAL SUPERVISION RESULTS AND LOSS FOLLOW-UP SETTLEMENT ON FINANCIAL PERFORMANCE (Study on Regional Work Units (SKPD) in Poso Regency) Hasrul.
Hendriyani, S. and Suhendra, K. (2018) 'Implementation of Follow-up Settlement of Functional Supervision Results at the Indramayu Regency Inspectorate in 2016', 'REFORMASI: Jurnal Ilmiah Administrasi', 3(1). Available at: https://doi.org/10.33603/reformasi.v3i1.1793.
Indonesian Government Internal Auditors Association (2014b) INDONESIAN GOVERNMENT INTERNAL AUDIT STANDARDS.
Indonesian Government Internal Auditors Association (no date) Indonesian Government Internal Audit Standards.
International Standards For The Professional Practice Of Internal Auditing (Standards)(2016). Available at: www.globaliia.org.
Iskamto, D. (2022). Does Career Development Effect on Professionalism? : A Case Study of State Civil Apparatus in Indonesia. International Journal of Management and Business Applied, 1(1), Article 1. https://doi.org/10.54099/ijmba.v1i1.94
Iskamto, D., Tresnamurti, G., & Indrajaya, D. (2024). The Influence of The Entrepreneurial Environment And Government Support on The Performance of MSMEs in Bandung. International Journal of Entrepreneurship and Business Management, 3(1), Article 1. https://doi.org/10.54099/ijebm.v3i1.969
Iskandar, Jusman. (2014) Administrative Research Methods. Bandung: Puspaga.
Jaenudin, J., & Fauziana, E. (2022). The Analysis of Good Organization Governance to the Leadership and Regeneration Effectiveness in Muhammadiyah Islamic Mass Organization. Adpebi International Journal of Multidisciplinary Sciences, 1(1), Article 1. https://doi.org/10.54099/aijms.v1i1.313
Juwita, R., & Murti, G. T. (2023). Influence of Village Apparatus Competence And Clarity Of Budget Targets For Accountability Of Village Fund Management. International Journal of Entrepreneurship and Business Management, 2(2), Article 2. https://doi.org/10.54099/ijebm.v2i2.800
Mihret, DG and Yismaw, AW (2007) 'Internal audit effectiveness: An Ethiopian public sector case study', Managerial Auditing Journal, 22(5), pp. 470–484. Available at: https://doi.org/10.1108/02686900710750757.
Musa, I., & Ismail, Y. (2023). Impact of Government Expenditure on Economic Growth in Nigeria: 1970-2020. International Journal of Management and Business Applied, 2(2), Article 2. https://doi.org/10.54099/ijmba.v2i2.581
Parwanto, E. and Harto, P. (2017) 'The Influence of BPK Audit Results on Regional Government Financial Performance', Diponegoro Journal of Accounting, 6(1), pp. 1–9.
Pickett, KHS (2010) The Internal Auditing Handbook. Third. West Sussex: John Wiley and Sons. Ltd Publication.
Prihartono, P., Theresia, T. and Mayangsari, S. (2019) 'The Effect Of Integrity, Objectivity, And Competence Of Internal Auditors On The Effectiveness Of Internal Audit With Democratic Leadership Style As A Moderating Variable At The Inspectorate General Of The Ministry Of Home Affairs', Trisakti Accounting Masters Journal, 5(1), pp. 63–88. Available at: https://doi.org/10.25105/jmat.v5i1.5077.
Rasmana Hanafiah, R., Abdullah, S. and Saputra, M. (2016) 'The Effect Of Accountability, Transparency, Human Resource Capacity, And Internal Supervision On Regional Financial Management (Study At The Skpk Of The North Aceh District Government)', Postgraduate Program of Syiah Kuala University, 10(4), p. 77.
Rika Gamayuni, R. (2016) Effectiveness of Internal Audit Function: Influencing Factors, and Implications for Financial Reporting Quality (Survey of Provincial/City/District Government Inspectorates in Java).
Russell, JP and Regel, T. (2000) After the Quality Audit: Closing the Loop on the Audit Process. ASQ Quality Press.
Siregar, L. and Acct, / (2011) The Effect Of Public Accountability, Public Transparency And Supervision On Apbd Management With Government Accounting Standards As A Moderator Variable In The Pematangsiantar City Government.
Sugiyono (2015) Research Methods and Development of Qualitative, Quantitative, and R&D Approaches, Research Methods and Development of Qualitative, Quantitative, and R&D Approaches. Bandung: Alfabeta.
Syahsudarmi, S. (2022). Analysis of the Effect of Work Motivation on Employee Work Discipline in the era of the covid-19 Pandemic. International Journal of Islamic Business and Management Review, 2(1), Article 1. https://doi.org/10.54099/ijibmr.v2i1.165
The Institute of Internal Auditors (2016) INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS).
Wulandary, A., Sada, RL and Yapen, S. (2022) 'The Effect of Internal Auditor Follow-up on Internal Control Effectiveness with Professional Skepticism as a Moderating Variable', Financial and Accounting Indonesian Research, 2(1). Available at: https://doi.org/10.36232/jurnalfairakuntansiunimuda.v2i1.3013.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 International Journal of Applied Management and Business
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
