Quality of Regional Financial Supervision (At the Inspectorate of Central Java Province)
Setyo Mahanani, Sri Retnoningsih
Available Online April 2019.
- quality of supervision; objectivity; expertis; professional skills; adherence to the code of conduct
- This study aims to strengthen objectivity, expertise, professional skills and compliance with the code of ethics on the quality of the inspectorate apparatus. A common problem in this studywas the continued increase in state losses caused by corruption and the like. The research sample was taken at the inspectorate of Central Java province. Data were analyzed using Partial Lease Square with SmartPLS 03 software. The results showed objectivity and adherence to the code of ethics of reproduction to the quality of examination, while the expertise and professional skill were not significant on the quality of the examination. The value of things that are jointly shared objectivity, expertise, professional skills and adherence to the code of ethics provide quality to audit quality of 56.4% while the remaining 45.6% by other factor outside the construct. The implication of this research findings for the importance of quality of supervision is the need for objective attitude of the auditor in addition to the effort to increase the ethical value through coaching and training.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Setyo Mahanani AU - Sri Retnoningsih PY - 2019/04 DA - 2019/04 TI - Quality of Regional Financial Supervision (At the Inspectorate of Central Java Province) PB - Atlantis Press SP - 171 EP - 175 SN - 2352-5398 UR - https://www.atlantis-press.com/article/55916209 ID - Mahanani2019/04 ER -