Penerapan Integritas, Objektivitas Dan Kompetensi Auditor Inspektorat Dalam Pengawasan Penyelenggaraan Pemerintahan Daerah Di Kabupaten Kepulauan Meranti
Total View This Week0
Total View This Week0
Institusion
Politeknik Negeri Bengkalis
Author
Putri, Lisa Duwi Niati
Subject
562 Akuntansi
Datestamp
2021-09-22 09:15:12
Abstract :
This study was conducted to determine the application of the principles of integrity, objectivity, and competence by the inspectorate auditors in carrying out the supervision of local government administration in the Meranti Islands Regency. The type of data used in this study is qualitative with the method of data analysis carried out with a qualitative descriptive approach. The results of this study indicate that the principles of integrity, objectivity, and competence in supervising the administration of local government have been applied based on the Indonesian Internal Auditor Code of Ethics (KE-AIPI) and Peraturan Pemerintah Nomor 12 Tahun 2017. However, there are several factors that become obstacles in the optimal application of this principle. The constraints are caused by the limitations experienced by the Regional Inspectorate including budget constraints, human resources of qualified supervisory apparatus Auditors, P2UPD, and Personnel Auditors, as well as facilities and infrastructure that support operational supervision.
This study was conducted to determine the application of the principles of integrity, objectivity, and competence by the inspectorate auditors in carrying out the supervision of local government administration in the Meranti Islands Regency. The type of data used in this study is qualitative with the method of data analysis carried out with a qualitative descriptive approach. The results of this study indicate that the principles of integrity, objectivity, and competence in supervising the administration of local government have been applied based on the Indonesian Internal Auditor Code of Ethics (KE-AIPI) and Peraturan Pemerintah Nomor 12 Tahun 2017. However, there are several factors that become obstacles in the optimal application of this principle. The constraints are caused by the limitations experienced by the Regional Inspectorate including budget constraints, human resources of qualified supervisory apparatus Auditors, P2UPD, and Personnel Auditors, as well as facilities and infrastructure that support operational supervision.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
