Proceedings of the 3rd Annual International Seminar and Conference on Global Issues (ISCoGI 2017)

Quality of Regional Financial Supervision (At the Inspectorate of Central Java Province)

Authors
Setyo Mahanani, Sri Retnoningsih
Corresponding Author
Setyo Mahanani
Available Online April 2019.
Keywords
quality of supervision; objectivity; expertis; professional skills; adherence to the code of conduct
Abstract
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.
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Proceedings
3rd Annual International Seminar and Conference on Global Issues (ISCoGI 2017)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
April 2019
ISBN
978-94-6252-701-0
ISSN
2352-5398
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)
BT  - 3rd Annual International Seminar and Conference on Global Issues (ISCoGI 2017)
PB  - Atlantis Press
SN  - 2352-5398
UR  - https://www.atlantis-press.com/article/55916209
ID  - Mahanani2019/04
ER  -