Auditee's Perception Of The Implementation Of Internal Supervision At Bali State Polytechnic
- 10.2991/978-2-494069-83-1_16How to use a DOI?
- internal supervisory unit; competence; independence; management support
The purpose of the study was to analyze the auditee's perception of the implementation of internal supervisory unit (SPI) in terms of competence, independence, and management support at Bali State Polytechnic. The sampling technique used in this study was purposive sampling with a total of 33 respondents who were auditees for SPI in carrying out supervisory duties at Bali State Polytechnic. Data collection methods were carried out by observation, interviews, questionnaires and documentation. The data analysis technique used in the implementation of SPI supervision was qualitative descriptive analysis. The results of the study indicate that The auditee's perception is very good regarding the implementation of SPI supervision in PNB based on aspects of competence, independence and management support.
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Cite this article
TY - CONF AU - Anak Agung Putri Suardani AU - Ida Bagus Anom Yasa AU - IMade Wijana PY - 2022 DA - 2022/12/30 TI - Auditee's Perception Of The Implementation Of Internal Supervision At Bali State Polytechnic BT - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022) PB - Atlantis Press SP - 87 EP - 90 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-83-1_16 DO - 10.2991/978-2-494069-83-1_16 ID - Suardani2022 ER -