AGATHA, KELVIN AL-ISLAMY (2023) PENGARUH PERAN INSPEKTORAT DAERAHTERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH DI JAWA BARAT. Other thesis, UPN "Veteran" Yogyajarta.
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Abstract
xi
ABSTRAK
Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh peran
inspektorat daerah terhadap akuntabilitas kinerja instansi pemerintah daerah di
Jawa Barat. Didalam penelitian ini peran inspektorat daerah terbagi menjadi 3
bagian variabel independen, yaitu kapabilitas auditor APIP, kompetensi auditor
APIP, jumlah auditor APIP.Penelitian ini menggunakan data sekunder dengan
populasi dari hasil capaian implementasi SAKIP pemerintah daerah kabupaten/kota
di Jawa Barat tahun 2016-2020. Sampel didalam penelitian ini ditetapkan sebanyak
135 sampel, pengambilan sampel yang diggunakan memakai metode total
sampling. Metode statistik untuk pengujian hipotesis dalam penelitian ini
menggunakan metode analisis linier berganda. Hasil penelitian ini menunjukkan
bahwa kapabilitas auditor APIP berpengaruh positif dan signifikan terhadap
akuntabilitas kinerja instansi pemerintah daerah di Jawa Barat. Sedangkan pada
variabel kompetensi auditor APIP dan jumlah auditor APIP tidak berpengaruh
terhadap akuntabilitas kinerja instansi pemerintah daerah di Jawa Barat.
Kata kunci: Inspektorat Daerah, Kapabilitas Auditor APIP, Kompetensi
Auditor APIP, Jumlah Auditor APIP, Akuntabilitas Kinerja Instansi
Pemerintah Daerah.
xii
ABSTRACT
This study aims to analyze empirically the influence of the role of the
regional inspectorate on the performance of local government agencies in West
Java. In this study, the role of the regional inspectorate is divided into 3
independent variables, namely APIP auditor capability, APIP auditor competence,
and the number of APIP auditors. The sample in this study was set at 135 samples,
the sampling used was total sampling method. The statistical method for testing the
hypothesis in this study uses the multiple linear analysis method. The results of this
study indicate that the APIP auditor capability has a positive and significant effect
on the performance accountability of local government agencies in West Java.
Meanwhile, the APIP auditor competence variable and the number of APIP
auditors have no effect on the performance accountability of local government
agencies in West Java.
Keywords: Regional Inspectorate, APIP Auditor Capability, APIP Auditor
Competence, Number of APIP Auditors, Performance Accountability of Local
Government Agencies.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Regional Inspectorate, APIP Auditor Capability, APIP Auditor Competence, Number of APIP Auditors, Performance Accountability of Local Government Agencies. |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 27 Sep 2023 02:49 |
| Last Modified: | 27 Sep 2023 02:49 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/37711 |
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