CD Tesis

Faktor-Faktor Yang Mempengaruhi Kualitas Reviu Inspektorat Daerah Dengan Kompetensi Sebagai Pemoderasi

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The regional inspectorate at the local government must conduct a review in order to ensure the reliability of the information presented in the LKPD in accordance with Government Regulation Number 8 of 2006 concerning Financial Reporting and Government Performance. A review is a monitoring, surveying and analysis procedure that provides the inspectorate with limited assurance that no material changes will have to be made. The purpose of this study was to examine and analyze the effect of the review stages, time pressure and review funds on the quality of the regional inspectorate review, then if competence could moderate the influence of the review stages, time pressure and review funds on the quality of the regional inspectorate review.
The research method used in this research was quantitative.The population in this study are auditors at the Riau Province Inspectorate. The number of auditors working for the Inspectorate throughout Riau Province is 297 people. The sample in this study were 181 people based on the questionnaires distributed. The data analysis used in this study is the Warp PLS Structural Equation Modeling (SEM). The results of the study show that the review stages have a positive effect on the quality of the review. Time pressure has a negative effect on review quality. The review fund budget has a significant effect on the quality of the review. Competence has a significant effect in moderating the stages of the review, time pressure and the review fund budget on the quality of the review.
Based on the result of this research, then the theoretical implication can give stronger consideration on the previous research and the theory which had been explained. The managerial implications in this research are such as providing an illustration to the Regional Government in the Riau Province region of the importance of a quality review in the implementation of local government financial accountability through the LKPD submitted to BPK. Then, prepare operational guidelines in the form of implementation guidelines (juklak) and technical guidelines (juknis) regarding the implementation of LKPD reviews for all District/City and Provincial Regional Inspectorates. Another important thing to do is to determine educational qualifications that are in accordance with the duties and functions as an auditor at the District/City and Provincial Regional Inspectorates, in addition to conducting training to improve competency is also required for employees with different backgrounds.
Key words : Review Stages, Time Pressure, Review Fund Budget, Competence, Review Quality.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1910247716

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1910247716

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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